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REGISTERED NUMBER: 06671239 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Childcare Plus Limited

Childcare Plus Limited (Registered number: 06671239)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Childcare Plus Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr Paolo Chiesa
Mrs Bhavna Patel
Mr Ajay Patel



SECRETARY: Mr Ajay Patel



REGISTERED OFFICE: Unit 3 Cedar Court
1 Royal Oak Yard
London
SE1 3GA



REGISTERED NUMBER: 06671239 (England and Wales)



ACCOUNTANTS: ElanTax.com
Unit 3 Cedar Court
1 Royal Oak Yard
London
SE1 3GA



BANKERS: Lloyds Bank plc
PO Box 1000
BX1 1LT



SOLICITORS: John Bays & Co
240A High Road
Woodgreen
London
N22 8HH

Childcare Plus Limited (Registered number: 06671239)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,249,212 2,307,004

CURRENT ASSETS
Debtors 5 8,227 7,433
Cash at bank and in hand 25,103 138,455
33,330 145,888
CREDITORS
Amounts falling due within one year 6 130,900 84,293
NET CURRENT (LIABILITIES)/ASSETS (97,570 ) 61,595
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,151,642

2,368,599

CREDITORS
Amounts falling due after more than one
year

7

405,803

959,675
NET ASSETS 1,745,839 1,408,924

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and loss account 1,744,839 1,407,924
1,745,839 1,408,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Childcare Plus Limited (Registered number: 06671239)

Balance Sheet - continued
30 September 2024


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 24 June 2025 and were signed on its behalf by:





Mr Paolo Chiesa - Director


Childcare Plus Limited (Registered number: 06671239)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Childcare Plus 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.

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 discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2023 - 40 ) .

Childcare Plus Limited (Registered number: 06671239)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Land and Plant and and Computer
buildings machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 2,796,076 34,332 79,215 27,038 2,936,661
Additions - 875 - - 875
At 30 September 2024 2,796,076 35,207 79,215 27,038 2,937,536
DEPRECIATION
At 1 October 2023 499,177 31,006 72,436 27,038 629,657
Charge for year 55,922 1,050 1,695 - 58,667
At 30 September 2024 555,099 32,056 74,131 27,038 688,324
NET BOOK VALUE
At 30 September 2024 2,240,977 3,151 5,084 - 2,249,212
At 30 September 2023 2,296,899 3,326 6,779 - 2,307,004

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 163 140
Prepayments 8,064 7,293
8,227 7,433

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 1,227 127
Charge card 2,045 1,501
Tax 125,228 75,999
Pension Payable - 3,904
Accruals 2,400 2,762
130,900 84,293

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
N8 Properties Limited 199,904 474,204
Bowes Park Nurseries Limited 199,904 474,204
Directors' loan accounts 5,995 11,267
405,803 959,675

Childcare Plus Limited (Registered number: 06671239)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Mr Paolo Chiesa
Balance outstanding at start of year (5,634 ) (3,290 )
Amounts advanced 2,636 -
Amounts repaid - (2,344 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,998 ) (5,634 )

Mr Ajay Patel
Balance outstanding at start of year (2,780 ) (1,548 )
Amounts advanced 1,568 -
Amounts repaid - (1,232 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,212 ) (2,780 )

Mrs Bhavna Patel
Balance outstanding at start of year (2,854 ) (1,742 )
Amounts advanced 1,068 -
Amounts repaid - (1,112 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,786 ) (2,854 )

9. RELATED PARTY DISCLOSURES

The company repaid loans of £274,300 to Bowes Park Nurseries Limited a company in which Mr Paul Chiesa is a director and the majority shareholder.The balance outstanding at the accounting date was £199,904 (2023: £474,204)

The company repaid loans of £274,300 to N8 Properties Limited a company in which Mr Ajay Patel and Mrs Bhavna Patel are directors and majority shareholders.The balance outstanding at the accounting date was £199,904 (2023: £474,204)

Terms for repayment of loans and interest have not been set.