Registered number
11049304
CHILDCARE BOOKINGS LIMITED
Filleted Accounts
31 August 2024
CHILDCARE BOOKINGS LIMITED
Registered number: 11049304
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 7,828 11,743
Tangible assets 4 1,713 736
9,541 12,479
Current assets
Debtors 5 5,553 4,490
Cash at bank and in hand 264,349 137,040
269,902 141,530
Creditors: amounts falling due within one year 6 (277,930) (159,298)
Net current liabilities (8,028) (17,768)
Net assets/(liabilities) 1,513 (5,289)
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,413 (5,389)
Shareholders' funds 1,513 (5,289)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D McCaffrey
Director
Approved by the board on 9 May 2025
CHILDCARE BOOKINGS LIMITED
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
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).
Turnover
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. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 33% straight line
Fixtures and fittings 33% straight line
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 1
3 Intangible fixed assets £
Website booking system:
Cost
At 1 September 2023 19,573
At 31 August 2024 19,573
Amortisation
At 1 September 2023 7,830
Provided during the year 3,915
At 31 August 2024 11,745
Net book value
At 31 August 2024 7,828
At 31 August 2023 11,743
The website booking system is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Office equipment Fixtures and fittings Total
£ £ £
Cost
At 1 September 2023 1,692 640 2,332
Additions 1,985 - 1,985
At 31 August 2024 3,677 640 4,317
Depreciation
At 1 September 2023 1,383 213 1,596
Charge for the year 797 211 1,008
At 31 August 2024 2,180 424 2,604
Net book value
At 31 August 2024 1,497 216 1,713
At 31 August 2023 309 427 736
5 Debtors 2024 2023
£ £
Trade debtors 5,473 4,410
Other debtors 80 80
5,553 4,490
6 Creditors: amounts falling due within one year 2024 2023
£ £
Advance sales and deposits 238,487 135,047
Accruals 420 360
Taxation and social security costs 19,023 3,891
Other creditors 20,000 20,000
277,930 159,298
7 Other information
CHILDCARE BOOKINGS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
2 Delaware Road
Haywards Heath
RH16 3UX
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