Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01false12No description of principal activity11falsefalse 05938627 2023-09-01 2024-08-31 05938627 2024-08-31 05938627 2022-09-01 2023-08-31 05938627 2023-08-31 05938627 c:Director1 2023-09-01 2024-08-31 05938627 c:RegisteredOffice 2023-09-01 2024-08-31 05938627 d:Buildings 2023-09-01 2024-08-31 05938627 d:Buildings 2024-08-31 05938627 d:Buildings 2023-08-31 05938627 d:Buildings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05938627 d:PlantMachinery 2023-09-01 2024-08-31 05938627 d:PlantMachinery 2024-08-31 05938627 d:PlantMachinery 2023-08-31 05938627 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05938627 d:FurnitureFittings 2023-09-01 2024-08-31 05938627 d:FurnitureFittings 2024-08-31 05938627 d:FurnitureFittings 2023-08-31 05938627 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05938627 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05938627 d:CurrentFinancialInstruments 2024-08-31 05938627 d:CurrentFinancialInstruments 2023-08-31 05938627 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05938627 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05938627 d:ShareCapital 2024-08-31 05938627 d:ShareCapital 2023-08-31 05938627 d:RetainedEarningsAccumulatedLosses 2024-08-31 05938627 d:RetainedEarningsAccumulatedLosses 2023-08-31 05938627 c:FRS102 2023-09-01 2024-08-31 05938627 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05938627 c:FullAccounts 2023-09-01 2024-08-31 05938627 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05938627 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 05938627







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


P A CHILDCARE LIMITED






































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P A CHILDCARE LIMITED
 


 
COMPANY INFORMATION


Director
Mrs S M Breden 




Registered number
05938627



Registered office
50 Fairway Heights

Camberley

Surrey

GU15 1NJ




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


P A CHILDCARE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


P A CHILDCARE LIMITED
REGISTERED NUMBER:05938627



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,787
18,765

  
16,787
18,765

Current assets
  

Debtors: amounts falling due within one year
 5 
70,401
70,401

Cash at bank and in hand
  
40,597
16,818

  
110,998
87,219

Creditors: amounts falling due within one year
 6 
(40,136)
(31,535)

Net current assets
  
 
 
70,862
 
 
55,684

Total assets less current liabilities
  
87,649
74,449

  

Net assets
  
87,649
74,449


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
87,648
74,448

  
87,649
74,449


Page 1

 


P A CHILDCARE LIMITED
REGISTERED NUMBER:05938627


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mrs S M Breden
Director

Date: 10 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


P A CHILDCARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

P A Childcare Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


P A CHILDCARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Improvements to property
-
10% reducing balance
Plant and machinery
-
25% reducing balance
Fixtures and fittings
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2023 - 12).

Page 4

 


P A CHILDCARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Freehold property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost


At 1 September 2023
68,919
4,076
4,167
77,162



At 31 August 2024

68,919
4,076
4,167
77,162



Depreciation


At 1 September 2023
50,869
3,417
4,111
58,397


Charge for the year on owned assets
1,808
156
14
1,978



At 31 August 2024

52,677
3,573
4,125
60,375



Net book value



At 31 August 2024
16,242
503
42
16,787



At 31 August 2023
18,050
659
56
18,765

Page 5

 


P A CHILDCARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
69,355
69,355

Prepayments and accrued income
1,046
1,046

70,401
70,401



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
24,526
16,268

Other taxation and social security
834
828

Other creditors
5,850
5,800

Accruals and deferred income
8,926
8,639

40,136
31,535



7.


Ultimate parent undertaking and controlling party

The ultimate parent company is Fairway Childcare Limited.
The ultimate controlling party was considered to be Mrs S M Breden, the sole director and shareholder of the parent company.
 
The company has taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

 
Page 6