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REGISTERED NUMBER: 05398182 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 July 2024

for

LA Childcare Limited

LA Childcare Limited (Registered number: 05398182)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


LA Childcare Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mrs T J Corney
Mrs H M Taylor



SECRETARY: R J Corney



REGISTERED OFFICE: Meadow View
Main Road
Easter Compton
Bristol
BS35 5RE



REGISTERED NUMBER: 05398182 (England and Wales)



ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST



BANKERS: HSBC Bank Plc
27 Gloucester Road North
Filton
Bristol
BS7 0SQ

LA Childcare Limited (Registered number: 05398182)

Statement of Financial Position
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 8,078 9,791

CURRENT ASSETS
Debtors 5 7,179 2,620
Cash at bank 156,235 96,841
163,414 99,461
CREDITORS
Amounts falling due within one year 6 65,020 39,531
NET CURRENT ASSETS 98,394 59,930
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,472

69,721

PROVISIONS FOR LIABILITIES 1,989 1,832
NET ASSETS 104,483 67,889

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 104,481 67,887
SHAREHOLDERS' FUNDS 104,483 67,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

LA Childcare Limited (Registered number: 05398182)

Statement of Financial Position - continued
31 July 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





Mrs T J Corney - Director


LA Childcare Limited (Registered number: 05398182)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

LA Childcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the amounts receivable, excluding trade discounts, by the company for services provided and grants received during the year. All transactions arose in the United Kingdom.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

LA Childcare Limited (Registered number: 05398182)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 27 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 10,453 400 18,303 29,156
Additions - - 698 698
At 31 July 2024 10,453 400 19,001 29,854
DEPRECIATION
At 1 August 2023 7,933 366 11,066 19,365
Charge for year 504 7 1,900 2,411
At 31 July 2024 8,437 373 12,966 21,776
NET BOOK VALUE
At 31 July 2024 2,016 27 6,035 8,078
At 31 July 2023 2,520 34 7,237 9,791

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 5,761 1,373
Prepayments 1,418 1,247
7,179 2,620

LA Childcare Limited (Registered number: 05398182)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 2 -
Tax 27,505 5,790
Social security and other taxes 12,586 12,475
Other creditors 833 -
Pensions 2,374 -
Directors' current accounts 18,967 18,618
Accrued expenses 2,753 2,648
65,020 39,531

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
2 2

8. RESERVES
Retained
earnings
£   

At 1 August 2023 67,887
Profit for the year 88,594
Dividends (52,000 )
At 31 July 2024 104,481

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £52,000 (2023 - £25,280) were paid to the directors.

10. ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mrs T J Corney and Mrs H M Taylor, directors of the company.