Premier Childcare Limited Filleted Accounts Cover
Registered number
05416249
Premier Childcare Limited
Filleted Accounts
30 April 2024
Premier Childcare Limited Balance Sheet Registrar
as at
30 April 2024
Company No.
05416249
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
--
Tangible assets
5
4,0914,615
4,0914,615
Current assets
Debtors
6
787,285
506,420
Cash at bank and in hand
20,608
74,809
807,893
581,229
Creditors: Amounts falling due within one year
7
(158,523)
()
(93,227)
()
Net current assets
649,370
488,002
Total assets less current liabilities
653,461492,617
Creditors: Amounts falling due after more than one year
8
(17,438)
(25,838)
Net assets
636,023466,779
Capital and reserves
Called up share capital
22
Profit and loss account
9
636,021466,777
Total equity
636,023466,779
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2024 the company was entitled to exemption from the requirement to obtain an 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 01 August 2025 and signed on its behalf by:
H.K. Dhaliwal
Director
01 August 2025
Premier Childcare Limited Notes to the Accounts Registrar
for the year ended 30 April 2024
1
General information
Premier Childcare Limited is a private company limited by shares and incorporated in England and Wales.
The company's registered number is 05416249. It's registered office is:
142 Aldborough Road South
Ilford
Essex
IG3 8HA
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% reducing balance
Goodwill
10 years
Provisions
Provisions are made where an event has taken place that gives the company a legal or constructive 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 an expense to the profit and loss account in the year that the company becomes aware of the obligation, and are measured at the best estimate at 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
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
1311
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 May 2023
170,000170,000
At 30 April 2024
170,000170,000
Amortisation and impairment
At 1 May 2023
170,000170,000
At 30 April 2024
170,000170,000
Net book values
At 30 April 2024
--
At 30 April 2023
--
5
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 May 2023
10,51950,65361,172
Additions
840-840
At 30 April 2024
11,35950,65362,012
Depreciation
At 1 May 2023
8,18348,37456,557
Charge for the year
7945701,364
At 30 April 2024
8,97748,94457,921
Net book value
At 30 April 2024
2,3821,7094,091
At 30 April 2023
2,336
2,279
4,615
6
Debtors
2024
2023
£
£
Trade debtors
23,88920,181
Directors' loan account
-22,839
Other debtors
763,396463,400
787,285506,420
7
Creditors:
Amounts falling due within one year
2024
2023
£
£
Bank loan
9,229
10,801
Taxes and social security
95,987
41,995
Directors' loan account
6,387-
Other creditors
46,92040,431
158,52393,227
8
Creditors:
Amounts falling due after more than one year
2024
2023
£
£
Bank loan
17,438
25,838
17,43825,838
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
1,000
27,000
1,000
27,000
Dividends by type:
Equity dividends
1,00027,000
1,000
27,000
Premier Childcare Limited0541624930 April 202401 May 2023false01 August 2025BTCSoftware AP Solution 2025 12.1.0212.1.02787,285506,42020,60874,809807,893581,229158,52393,227true054162492023-05-012024-04-30054162492024-04-30054162492023-04-3005416249core:WithinOneYear2024-04-3005416249core:WithinOneYear2023-04-3005416249core:AfterOneYear2024-04-3005416249core:AfterOneYear2023-04-3005416249core:ShareCapital2024-04-3005416249core:ShareCapital2023-04-3005416249core:RetainedEarningsAccumulatedLosses2024-04-3005416249core:RetainedEarningsAccumulatedLosses2023-04-3005416249countries:UnitedKingdom2023-05-012024-04-3005416249bus:RegisteredOffice2023-05-012024-04-3005416249core:PlantMachinery2023-05-012024-04-3005416249core:FurnitureFittingsToolsEquipment2023-05-012024-04-30054162492022-05-012023-04-3005416249core:Goodwill2023-05-01054162492023-05-0105416249core:Goodwill2024-04-3005416249core:Goodwill2023-04-3005416249core:PlantMachinery2023-05-0105416249core:FurnitureFittingsToolsEquipment2023-05-0105416249core:PlantMachinery2024-04-3005416249core:FurnitureFittingsToolsEquipment2024-04-3005416249core:RetainedEarningsAccumulatedLosses2023-05-012024-04-3005416249bus:AllOrdinaryShares2023-05-012024-04-3005416249bus:SmallEntities2023-05-012024-04-3005416249bus:FullAccounts2023-05-012024-04-3005416249bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3005416249bus:Director12023-05-012024-04-3005416249bus:PrivateLimitedCompanyLtd2023-05-012024-04-30iso4217:GBPxbrli:pure