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786 Childcare Limited

Registered Number
11197986
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

786 Childcare Limited
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Choudhury, Jenny Louise
Choudhury, Parvij

Registered Address

Monkey Puzzle Day Nursery Welling
73 Upper Wickham Lane
Welling
DA16 3AF

Registered Number

11197986 (England and Wales)
786 Childcare Limited
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3181,353193,066
181,353193,066
Current assets
Debtors41,084,816979,268
Cash at bank and on hand15,27314,936
1,100,089994,204
Creditors amounts falling due within one year5(186,478)(176,658)
Net current assets (liabilities)913,611817,546
Total assets less current liabilities1,094,9641,010,612
Creditors amounts falling due after one year6(18,667)(69,478)
Provisions for liabilities(15,049)(15,238)
Net assets1,061,248925,896
Capital and reserves
Called up share capital100100
Profit and loss account1,061,148925,796
Shareholders' funds1,061,248925,896
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2025, and are signed on its behalf by:
Choudhury, Parvij
Director
Registered Company No. 11197986
786 Childcare Limited
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Leasehold Property is depreciated over the 15 year term of the lease. Depreciation is provided on all other tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
Government grants or assistance
Government grants are accounted for when the success of the application has been confirmed, or when the actual funds are received.
2.Average number of employees

20242023
Average number of employees during the year2322
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23358,715
Additions15,233
At 31 July 24371,053
Depreciation and impairment
At 01 August 23165,649
Charge for year26,946
At 31 July 24189,700
Net book value
At 31 July 24181,353
At 31 July 23193,066
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,858
Amounts owed by associates and joint ventures / participating interests1,067,157958,475
Other debtors12,92214,724
Prepayments and accrued income4,7364,211
Total1,084,815979,268
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables43,36846,021
Bank borrowings and overdrafts50,81253,977
Taxation and social security58,54658,535
Other creditors12,2181,337
Accrued liabilities and deferred income21,53416,788
Total186,478176,658
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The bank loan of £50,812 (2023: £53,977) is secured by way of a fixed and floating charge over the company’s assets.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts18,66769,478
Total18,66769,478
The bank loan of £18,666 (2023: £69,478) is secured by way of a fixed and floating charge over the company’s assets.
7.Guarantees provided on behalf of directors
The directors have given personal guarantees in respect of the company's bank loan.
8.Related party transactions
The directors of the company, are also directors and shareholders of Your Childcare Solutions Limited. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £701.055 (2023: £632,451), which are included in debtors due within one year. These loans are interest free and repayable on demand. The directors of the company, are also directors and shareholders of EC Performing Arts Limited. This company is not trading as no income has been generated since incorporation. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £111,823 (2023: £74,023), which are included in debtors due within one year. These loans are interest free and repayable on demand. The directors of the company, are also directors and shareholders of 786 Lettings Limited. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £254,278 (2023: £252,000), which are included in debtors due within one year. These loans are interest free and repayable on demand. The directors have received loans from the company. The amount due at the balance sheet date was £nil (2023:£2,224).