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REGISTERED NUMBER: 13872457 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 September 2024

for

BRIGHT SPARKS CHILDCARE (YORKSHIRE) LTD

BRIGHT SPARKS CHILDCARE (YORKSHIRE) LTD (Registered number: 13872457)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRIGHT SPARKS CHILDCARE (YORKSHIRE) LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs J A Heinsohn
Mrs M Pye





REGISTERED OFFICE: 18 Wesley Street
Castleford
WF10 1AE





REGISTERED NUMBER: 13872457 (England and Wales)






BRIGHT SPARKS CHILDCARE (YORKSHIRE) LTD (Registered number: 13872457)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 15,968 20,134

CURRENT ASSETS
Debtors 5 77,441 48,497
Cash at bank 47,900 84,995
125,341 133,492
CREDITORS
Amounts falling due within one year 6 71,964 95,780
NET CURRENT ASSETS 53,377 37,712
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,345

57,846

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 69,343 57,844
SHAREHOLDERS' FUNDS 69,345 57,846

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.

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 27 June 2025 and were signed on its behalf by:





Mrs J A Heinsohn - Director


BRIGHT SPARKS CHILDCARE (YORKSHIRE) LTD (Registered number: 13872457)

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

1. STATUTORY INFORMATION

BRIGHT SPARKS CHILDCARE (YORKSHIRE) 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.

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.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 63 (2023 - 53 ) .

BRIGHT SPARKS CHILDCARE (YORKSHIRE) LTD (Registered number: 13872457)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 7,891 11,108 4,325 2,258 25,582
Additions - 1,600 - - 1,600
At 30 September 2024 7,891 12,708 4,325 2,258 27,182
DEPRECIATION
At 1 October 2023 1,579 2,223 1,081 565 5,448
Charge for year 1,578 2,542 1,081 565 5,766
At 30 September 2024 3,157 4,765 2,162 1,130 11,214
NET BOOK VALUE
At 30 September 2024 4,734 7,943 2,163 1,128 15,968
At 30 September 2023 6,312 8,885 3,244 1,693 20,134

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 77,441 48,497

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 43,567 39,023
Other creditors 28,397 56,757
71,964 95,780