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REGISTERED NUMBER: 14431352 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCKING HORSE CHILDCARE LTD

ROCKING HORSE CHILDCARE LTD (REGISTERED NUMBER: 14431352)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROCKING HORSE CHILDCARE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: L E D'Auria
A R D'Auria





REGISTERED OFFICE: 24 Chancellor Road
Southend-on-Sea
Essex
SS1 2AS





REGISTERED NUMBER: 14431352 (England and Wales)





ACCOUNTANTS: A.R. Lee & Co.
Chartered Accountants
Clarence Street Chambers
32 Clarence Street
Southend-on-Sea
Essex
SS1 1BD

ROCKING HORSE CHILDCARE LTD (REGISTERED NUMBER: 14431352)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 8,000 9,000
Tangible assets 5 69,598 60,712
77,598 69,712

CURRENT ASSETS
Debtors 6 21,995 35,277
Cash at bank 25,213 5,469
47,208 40,746
CREDITORS
Amounts falling due within one year 7 59,515 126,760
NET CURRENT LIABILITIES (12,307 ) (86,014 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,291

(16,302

)

CREDITORS
Amounts falling due after more than one
year

8

(24,847

)

(32,243

)

PROVISIONS FOR LIABILITIES (9,579 ) -
NET ASSETS/(LIABILITIES) 30,865 (48,545 )

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 30,863 (48,547 )
SHAREHOLDERS' FUNDS 30,865 (48,545 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

ROCKING HORSE CHILDCARE LTD (REGISTERED NUMBER: 14431352)

BALANCE SHEET - continued
31 MARCH 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2025 and were signed on its behalf by:





A R D'Auria - Director


ROCKING HORSE CHILDCARE LTD (REGISTERED NUMBER: 14431352)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Rocking Horse Childcare Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding income received in advance, which is carried forward to the period in which the services will be provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.
Short leasehold - over remaining period of the lease
Fixtures and fittings - 10% on cost
Computer equipment - 33% on cost

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.

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.

ROCKING HORSE CHILDCARE LTD (REGISTERED NUMBER: 14431352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 10,000
AMORTISATION
At 1 April 2024 1,000
Charge for year 1,000
At 31 March 2025 2,000
NET BOOK VALUE
At 31 March 2025 8,000
At 31 March 2024 9,000

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024 5,113 57,929 5,677 68,719
Additions - 17,801 441 18,242
At 31 March 2025 5,113 75,730 6,118 86,961
DEPRECIATION
At 1 April 2024 341 5,793 1,873 8,007
Charge for year 341 6,997 2,018 9,356
At 31 March 2025 682 12,790 3,891 17,363
NET BOOK VALUE
At 31 March 2025 4,431 62,940 2,227 69,598
At 31 March 2024 4,772 52,136 3,804 60,712

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 11,914 16,380
Other debtors 10,081 18,897
21,995 35,277

ROCKING HORSE CHILDCARE LTD (REGISTERED NUMBER: 14431352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 7,295 6,572
Trade creditors 933 2,710
Taxation and social security 324 3,507
Other creditors 50,963 113,971
59,515 126,760

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 24,847 32,243

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
2 Ordinary 1 2 2

10. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £193,652. This amount consists of rent payments payable over the next 13 years.