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Registered number: 04037891
Landsker Child Care Ltd
Unaudited Financial Statements
For the Period 1 April 2024 to 7 April 2025
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Landsker Child Care Ltd for the period 1 April 2024 to 7 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006,we have prepared for your approval the accounts of Landsker Child Care Ltd for the period 1 April 2024 to 7 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Landsker Child Care Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Landsker Child Care Ltd and state those matters that we have agreed to state to the directors of Landsker Child Care Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Landsker Child Care Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Landsker Child Care Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Landsker Child Care Ltd . You consider that Landsker Child Care Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Landsker Child Care Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Carly Allchurch ACA
17/07/2025
Allchurch & Co Limited
43 Bellevue Road
West Cross
Swansea
SA3 5QB
Page 1
Page 2
Balance Sheet
Registered number: 04037891
7 April 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 212,662 232,035
212,662 232,035
CURRENT ASSETS
Debtors 5 315,357 355,025
Cash at bank and in hand 584,004 650,419
899,361 1,005,444
Creditors: Amounts Falling Due Within One Year 6 (667,196 ) (938,960 )
NET CURRENT ASSETS (LIABILITIES) 232,165 66,484
TOTAL ASSETS LESS CURRENT LIABILITIES 444,827 298,519
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (13,004 ) (21,468 )
NET ASSETS 431,823 277,051
CAPITAL AND RESERVES
Called up share capital 8 75 75
Capital redemption reserve 25 25
Profit and Loss Account 431,723 276,951
SHAREHOLDERS' FUNDS 431,823 277,051
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For the period ending 7 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Nuala Sharpe
Director
Mr Paul Thomas
Director
17/07/2025
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Landsker Child Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04037891 . The registered office is The Old Cornstore, Northfield Road, Narberth, Pembrokeshire, SA67 7AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents fee income receivable from care services provided. Turnover is recognised in the period in which the company obtains the right to consideration as the services provided under contracts have been delivered and is recorded at the value of the consideration due. Where payments have been received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.4. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as a basic financial instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the period. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
The group provides a range of benefits to employees, including annual bonus arrangements, paid holiday arrangements and defined benefit and defined contribution plans. Short term benefits, including holiday pay and other similiar non-monetary benefits, are recognised as an expense in the period in which the service is received. 
2.7. Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid settlements with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8. Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.9. Creditors and Provisions for liabilities
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Provisions are made when an event has taken place that gives the company a legal or consecutive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as expense to the profit and loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. 

When payments are eventually made, they are charged to the provision carried in the Balance Sheet.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 125 (2024: 124)
125 124
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 22,704 236,126 371,121 56,353 686,304
Additions - 31,795 - - 31,795
Disposals - (14,370 ) - - (14,370 )
As at 7 April 2025 22,704 253,551 371,121 56,353 703,729
Depreciation
As at 1 April 2024 22,467 143,251 234,589 53,962 454,269
Provided during the period 237 25,640 20,702 581 47,160
Disposals - (10,362 ) - - (10,362 )
As at 7 April 2025 22,704 158,529 255,291 54,543 491,067
Net Book Value
As at 7 April 2025 - 95,022 115,830 1,810 212,662
As at 1 April 2024 237 92,875 136,532 2,391 232,035
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5. Debtors
7 April 2025 31 March 2024
£ £
Due within one year
Trade debtors 266,464 302,990
Prepayments and accrued income 42,559 48,837
Other debtors 6,334 3,198
315,357 355,025
6. Creditors: Amounts Falling Due Within One Year
7 April 2025 31 March 2024
£ £
Trade creditors 12,113 110,452
Corporation tax 149,163 155,334
Other taxes and social security 91,701 91,151
Other creditors 21,345 22,528
Accruals and deferred income 301,967 199,638
Directors' loan accounts 188 -
Amounts owed to group undertakings 90,719 359,857
667,196 938,960
7. Deferred Taxation
The provision for deferred tax is made up as follows:
7 April 2025 31 March 2024
£ £
Other timing differences 13,004 21,468
8. Share Capital
7 April 2025 31 March 2024
£ £
Allotted, Called up and fully paid 75 75
9. Dividends
7 April 2025 31 March 2024
£ £
On equity shares:
Final dividend paid 267,000 491,327
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10. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
During the period Landsker Child Care Ltd rented properties from Landsker Property LLP, which the directors are designated members. The rent paid for the period was £130,462, this is at a fair market value and no amounts were outstanding at the period end. 
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