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REGISTERED NUMBER: 05913533 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Railway Children Day Care Limited

Railway Children Day Care Limited (Registered number: 05913533)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Railway Children Day Care Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mrs K Spratt
Mr A Spratt





REGISTERED OFFICE: 20 Raven Drive
Thorpe Hesley
Rotherham
South Yorkshire
S61 2UD





REGISTERED NUMBER: 05913533 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Railway Children Day Care Limited (Registered number: 05913533)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 25,831 34,102

CURRENT ASSETS
Debtors 6 57,744 84,371
Cash at bank and in hand 163,876 134,957
221,620 219,328
CREDITORS
Amounts falling due within one year 7 92,992 107,011
NET CURRENT ASSETS 128,628 112,317
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,459

146,419

CREDITORS
Amounts falling due after more than one
year

8

19,366

22,110
NET ASSETS 135,093 124,309

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 135,091 124,307
SHAREHOLDERS' FUNDS 135,093 124,309

Railway Children Day Care Limited (Registered number: 05913533)

Balance Sheet - continued
31 August 2024


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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





Mr A Spratt - Director


Railway Children Day Care Limited (Registered number: 05913533)

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

1. STATUTORY INFORMATION

Railway Children Day Care 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 50% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.


Railway Children Day Care Limited (Registered number: 05913533)

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

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 35 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 10,434 100,086 110,520
Additions - 710 710
Disposals - (24,688 ) (24,688 )
At 31 August 2024 10,434 76,108 86,542
DEPRECIATION
At 1 September 2023 10,434 65,984 76,418
Charge for year - 7,203 7,203
Eliminated on disposal - (22,910 ) (22,910 )
At 31 August 2024 10,434 50,277 60,711
NET BOOK VALUE
At 31 August 2024 - 25,831 25,831
At 31 August 2023 - 34,102 34,102

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 55,241 82,044
Other debtors 2,503 2,327
57,744 84,371

Railway Children Day Care Limited (Registered number: 05913533)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 2,855 2,966
Trade creditors 1,948 3,874
Taxation and social security 12,766 15,012
Other creditors 75,423 85,159
92,992 107,011

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 19,366 22,110

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 2