2024-05-012025-04-302025-04-30false11946754CHILD FIRST RESIDENTIAL 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CHILD FIRST RESIDENTIAL LTD

Registered Number
11946754
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

CHILD FIRST RESIDENTIAL LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director

KUDHAIL, Rajinder Singh

Registered Address

11 Hollyhedge Road
West Bromwich
B71 3BP

Registered Number

11946754 (England and Wales)
CHILD FIRST RESIDENTIAL LTD
Balance Sheet as at
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3253,034131,297
253,034131,297
Current assets
Debtors167,889148,523
Cash at bank and on hand7,8931,297
175,782149,820
Creditors amounts falling due within one year4(77,886)(26,785)
Net current assets (liabilities)97,896123,035
Total assets less current liabilities350,930254,332
Creditors amounts falling due after one year5(342,402)(242,445)
Net assets8,52811,887
Capital and reserves
Called up share capital11
Profit and loss account8,52711,886
Shareholders' funds8,52811,887
The financial statements were approved and authorised for issue by the Director on 27 May 2025, and are signed on its behalf by:
KUDHAIL, Rajinder Singh
Director
Registered Company No. 11946754
CHILD FIRST RESIDENTIAL LTD
Notes to the Financial Statements
for the year ended 30 April 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Office Equipment20
2.Average number of employees

20252024
Average number of employees during the year1313
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 May 247,028147,82232,86822,665210,383
Additions1,250171,0203,0799,334184,683
At 30 April 258,278318,84235,94731,999395,066
Depreciation and impairment
At 01 May 244,23649,40215,6559,79379,086
Charge for year62,946---62,946
At 30 April 2567,18249,40215,6559,793142,032
Net book value
At 30 April 25(58,904)269,44020,29222,206253,034
At 30 April 242,79298,42017,21312,872131,297
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables21,62618,216
Bank borrowings and overdrafts27,8943,520
Taxation and social security28,3662,043
Accrued liabilities and deferred income-3,006
Total77,88626,785
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts342,402242,445
Total342,402242,445
Total: £451,090.24 These borrowings are repayable in accordance with their contractual terms and have been classified as non-current liabilities.