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REGISTERED NUMBER: 09643966 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BLOSSOMS CHILDCARE LIMITED

BLOSSOMS CHILDCARE LIMITED (REGISTERED NUMBER: 09643966)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Chartered Accountants' Report 2

Abridged Balance Sheet 3

Notes to the Financial Statements 5


BLOSSOMS CHILDCARE LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: Mr R S Athwal
Mrs K K Chakira





REGISTERED OFFICE: 19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD





REGISTERED NUMBER: 09643966 (England and Wales)





ACCOUNTANTS: Raffingers Holdings Limited
Chartered Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BLOSSOMS CHILDCARE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blossoms Childcare Limited for the year ended 31 December 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blossoms Childcare Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blossoms Childcare Limited and state those matters that we have agreed to state to the Board of Directors of Blossoms Childcare Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blossoms Childcare Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blossoms Childcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blossoms Childcare Limited. You consider that Blossoms Childcare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blossoms Childcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Raffingers Holdings Limited
Chartered Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD


28 May 2025

BLOSSOMS CHILDCARE LIMITED (REGISTERED NUMBER: 09643966)

ABRIDGED BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 97,350 106,198
Tangible assets 5 817,995 548,897
915,345 655,095

CURRENT ASSETS
Debtors 22,465 29,348
Cash at bank 219 2,871
22,684 32,219
CREDITORS
Amounts falling due within one year 338,858 375,693
NET CURRENT LIABILITIES (316,174 ) (343,474 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

599,171

311,621

CREDITORS
Amounts falling due after more than one
year

6

(352,976

)

(361,431

)

PROVISIONS FOR LIABILITIES (55,636 ) (3,036 )
NET ASSETS/(LIABILITIES) 190,559 (52,846 )

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 228,007 -
Retained earnings (37,548 ) (52,946 )
SHAREHOLDERS' FUNDS 190,559 (52,846 )

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

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

BLOSSOMS CHILDCARE LIMITED (REGISTERED NUMBER: 09643966)

ABRIDGED BALANCE SHEET - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Mrs K K Chakira - Director


BLOSSOMS CHILDCARE LIMITED (REGISTERED NUMBER: 09643966)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Blossoms Childcare 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 currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the directors.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Not provided
Long leasehold - 5% on cost
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

The company reviews the estimated useful life of its freehold property on an ongoing basis. This review indicated that freehold property held by the company increases in value and it is more appropriate for the freehold property held by the company not to be depreciated each year and rather held at its fair value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


BLOSSOMS CHILDCARE LIMITED (REGISTERED NUMBER: 09643966)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

2. 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.

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.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2023 - 51 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2024
and 31 December 2024 176,998
AMORTISATION
At 1 January 2024 70,800
Amortisation for year 8,848
At 31 December 2024 79,648
NET BOOK VALUE

At 31 December 2024 97,350
At 31 December 2023 106,198


BLOSSOMS CHILDCARE LIMITED (REGISTERED NUMBER: 09643966)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST OR VALUATION
At 1 January 2024 684,234
Additions 228
Revaluations 211,446
At 31 December 2024 895,908
DEPRECIATION
At 1 January 2024 135,337
Charge for year 11,998
Revaluation adjustments (69,422 )
At 31 December 2024 77,913
NET BOOK VALUE
At 31 December 2024 817,995
At 31 December 2023 548,897

Freehold property was valued by the directors as at 31 December 2024.


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
2024 2023
£    £   
Repayable by instalments
Bank loans 255,776 264,231

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 18,936 3,510
Bank loans 385,376 393,831
404,312 397,341

Bank loan is secured against fixed and floating charges over the property held by company.

Bank overdraft is secured over a personal guarantee provided by the directors.

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £269,016 (2023 - £300,744) to the directors.