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Your Childcare Solutions Limited

Registered Number
08127138
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

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

Directors

Choudhury, Jenny Louise
Choudhury, Parvij

Company Secretary

CHOUDHURY, Parvij

Registered Address

304 Broadway
Bexleyheath
DA6 8AH

Registered Number

08127138 (England and Wales)
Your Childcare Solutions Limited
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4210,718245,480
210,718245,480
Current assets
Debtors5903,417906,745
Cash at bank and on hand93,41564,067
996,832970,812
Creditors amounts falling due within one year6(963,731)(886,244)
Net current assets (liabilities)33,10184,568
Total assets less current liabilities243,819330,048
Creditors amounts falling due after one year7(68,585)(141,655)
Provisions for liabilities9(19,672)(24,907)
Net assets155,562163,486
Capital and reserves
Called up share capital100100
Profit and loss account155,462163,386
Shareholders' funds155,562163,486
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. 08127138
Your Childcare Solutions 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.
Going concern
The financial statements have been prepared on a going concern basis.
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.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Franchise fee - 4 years
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 (%)
Fixtures and fittings20
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. 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.
2.Average number of employees

20242023
Average number of employees during the year4745
3.Intangible assets

Total

£
Cost or valuation
At 01 August 2328,200
At 31 July 2428,200
Amortisation and impairment
At 01 August 2328,200
At 31 July 2428,200
Net book value
At 31 July 24-
At 31 July 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23543,870
Additions11,802
At 31 July 24555,672
Depreciation and impairment
At 01 August 23298,390
Charge for year46,564
At 31 July 24344,954
Net book value
At 31 July 24210,718
At 31 July 23245,480
Motor vehicles are included under this heading.
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,0898,996
Amounts owed by associates and joint ventures / participating interests859,894852,507
Other debtors25,50524,146
Prepayments and accrued income14,92921,096
Total903,417906,745
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.
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts21,74126,963
Amounts owed to related parties701,055632,451
Taxation and social security111,47691,530
Finance lease and HP contracts29,10529,105
Other creditors1,1482,237
Accrued liabilities and deferred income99,206103,958
Total963,731886,244
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 loans of £20,000 (2023: £20,000) are secured by way of a fixed and floating charge over the company’s assets. The hire purchase liability of £29,105 (2022: £29,105) is secured by way of a fixed charge over the relevant assets.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts23,71672,645
Other creditors44,86969,010
Total68,585141,655
The bank loan of £23,333 (2023: £43,333) is secured by way of a fixed and floating charge over the company’s assets. The hire purchase liability of £44,868 (2023: £69,010) is secured by way of a fixed charge over the relevant assets.
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts44,86869,011
9.Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.

2024

2023

££
Net deferred tax liability (asset)19,67224,907
Total19,67224,907
10.Guarantees provided on behalf of directors
The directors have provided personal guarantees in respect of the company's bank and other loans.
11.Related party transactions
The directors of the company, are also directors and shareholders of 786 Childcare Limited. The company has received loans from this company. The amount outstanding at the balance sheet date was £701,055 (2023: £632,451), which is included in creditors 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 £797,368 (2023: £789,980), which is 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. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £62,526 (2023: £62,526), which is included in debtors due within one year. These loans are interest free and repayable on demand. The directors have advanced loans to the company. The amount due to them at the balance sheet date was £7 (2023: £643).