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REGISTERED NUMBER: 07457005 (England and Wales)











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: A M Reid
D M Reid
S E Seymour





SECRETARY: S E Seymour





REGISTERED OFFICE: 185 Dover Road
Walmer
Deal
Kent
CT14 7NB





REGISTERED NUMBER: 07457005 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
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 1,644,993 1,626,636

CURRENT ASSETS
Debtors 6 840,299 648,481
Cash at bank and in hand 166,544 106,028
1,006,843 754,509
CREDITORS
Amounts falling due within one year 7 294,019 259,324
NET CURRENT ASSETS 712,824 495,185
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,357,817

2,121,821

CREDITORS
Amounts falling due after more than one
year

8

984,675

1,044,076
NET ASSETS 1,373,142 1,077,745

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,373,042 1,077,645
SHAREHOLDERS' FUNDS 1,373,142 1,077,745

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

BACK ON TRACK CHILDREN'S SERVICES SE LTD (REGISTERED NUMBER: 07457005)

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.

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 16 July 2025 and were signed on its behalf by:





S E Seymour - Director


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 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. 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
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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance


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 40 (2023 - 31 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 October 2023 1,611,061 131,432 15,567 1,758,060
Additions 10,783 17,412 - 28,195
At 31 December 2024 1,621,844 148,844 15,567 1,786,255
DEPRECIATION
At 1 October 2023 - 119,282 12,142 131,424
Charge for period - 8,768 1,070 9,838
At 31 December 2024 - 128,050 13,212 141,262
NET BOOK VALUE
At 31 December 2024 1,621,844 20,794 2,355 1,644,993
At 30 September 2023 1,611,061 12,150 3,425 1,626,636

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 233,024 162,176
Other debtors 607,275 486,305
840,299 648,481

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 85,248 128,400
Trade creditors - 2,880
Taxation and social security 171,773 93,570
Other creditors 36,998 34,474
294,019 259,324

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 984,675 1,044,076

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
£    £   
A M Reid
Balance outstanding at start of period (44 ) (44 )
Amounts advanced 129,746 -
Amounts repaid (129,702 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - (44 )

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.