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REGISTERED NUMBER: 12710046 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st October 2024

for

CSCL CHILDCARE LTD

CSCL CHILDCARE LTD (REGISTERED NUMBER: 12710046)






Contents of the Financial Statements
for the Year Ended 31st October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CSCL CHILDCARE LTD

Company Information
for the Year Ended 31st October 2024







DIRECTORS: Mr C J Randall
Mrs M Randall





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 12710046 (England and Wales)





ACCOUNTANTS: BK Plus - Chorley
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

CSCL CHILDCARE LTD (REGISTERED NUMBER: 12710046)

Balance Sheet
31st October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 82,006 82,004

CURRENT ASSETS
Debtors 5 58,515 34,628
Cash at bank 273 1,682
58,788 36,310
CREDITORS
Amounts falling due within one year 6 3,789 2,458
NET CURRENT ASSETS 54,999 33,852
TOTAL ASSETS LESS CURRENT
LIABILITIES

137,005

115,856

CREDITORS
Amounts falling due after more than one
year

7

100,000

100,000
NET ASSETS 37,005 15,856

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 36,905 15,756
37,005 15,856

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

CSCL CHILDCARE LTD (REGISTERED NUMBER: 12710046)

Balance Sheet - continued
31st October 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 25th July 2025 and were signed on its behalf by:





Mr C J Randall - Director


CSCL CHILDCARE LTD (REGISTERED NUMBER: 12710046)

Notes to the Financial Statements
for the Year Ended 31st October 2024

1. STATUTORY INFORMATION

CSCL Childcare 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.

Preparation of consolidated financial statements
The financial statements contain information about CSCL Childcare Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less provision for any impairment in value.

CSCL CHILDCARE LTD (REGISTERED NUMBER: 12710046)

Notes to the Financial Statements - continued
for the Year Ended 31st October 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors, loans to common controlled companies and cash and bank balances, are initially measured at transaction price including transaction costs. They are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets
All the company's financial assets fall to be classified as basic financial assets under Section 11 of FRS 102 and the company therefore holds no other financial assets.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities
All the companies financial liabilities fall to be classified as basic financial liabilities under Section 11 of FRS 102 and the company therefore has no other financial instruments.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

CSCL CHILDCARE LTD (REGISTERED NUMBER: 12710046)

Notes to the Financial Statements - continued
for the Year Ended 31st October 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st November 2023 82,004
Additions 2
At 31st October 2024 82,006
NET BOOK VALUE
At 31st October 2024 82,006
At 31st October 2023 82,004

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed by group undertakings 58,515 34,628

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Tax 1,442 177
Directors' current accounts 1,465 1,465
Accruals and deferred income 882 816
3,789 2,458

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Other loans more 5yrs non-inst 100,000 100,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 100,000 100,000

8. RELATED PARTY DISCLOSURES

At 31 October 2024 the company owed £1,465 (2023 :£1,465) to its directors. No interest has been charged to the company in respect of this loan and it is repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr & Mrs C Randall by virtue of their holding 100% of the share capital.