| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| FOR |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| FOR |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD |
| COMPANY INFORMATION |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Bryant House |
| Bryant Road |
| Strood |
| Rochester |
| Kent |
| ME2 3EW |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 2024 | 2023 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Back on Track Children's Services SE Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006. |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. |
| Rendering of services |
| The percentage of completion method is used to calculate the revenue recognised at the period end. |
| Turnover from the rendering of services is recognised when all of the following conditions are satisfied: |
| - the amount of revenue can be measured reliably; |
| - it is probable that the economic benefits associated with the transaction will flow to the entity; |
| - the stage of completion of the transaction at the end of the reporting period can be measured reliably; and |
| - the costs incurred for the transaction and the costs to complete the transaction can be measured reliably. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 3. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the period 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 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 period 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. |
| Employee benefits |
| The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | and | Motor |
| property | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 October 2023 |
| Additions |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 October 2023 |
| Charge for period |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 30 September 2023 |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Bank loans |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 621,977 | 743,839 |
| 9. | OTHER FINANCIAL COMMITMENTS |
| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £144,764 (2023: £130,579). |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 31 December 2024 and the year ended 30 September 2023: |
| 2024 | 2023 |
| £ | £ |
| Balance outstanding at start of period | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of period | ( |
) |
| The loan from the director to the company, that was repaid in the year, was interest free, unsecured and repayable on demand. |
| BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 11. | RELATED PARTY DISCLOSURES |
| The company has an outstanding loan of £209,143 (2023: £88,891) to Total Motor Care Limited, a related party that is wholly owned by the shareholder who owns 100% of both companies. The loan is unsecured, interest free, and repayable on demand. |
| The company also has an outstanding loan of £385,715 (2023: £385,715) to Total Fitness Mix Limited, which is also a related party. Total Fitness Mix Limited is wholly owned by the daughter of the shareholder who owns 100% of the shares in this company. This loan is unsecured, interest free, and repayable on demand. |