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REGISTERED NUMBER: 10839026 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Brathay Childcare Limited

Brathay Childcare Limited (Registered number: 10839026)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Brathay Childcare Limited (Registered number: 10839026)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 98,799 118,559
Tangible assets 5 82,656 99,154
181,455 217,713

CURRENT ASSETS
Debtors 6 2,611 2,619
Cash at bank and in hand 488,040 386,436
490,651 389,055
CREDITORS
Amounts falling due within one year 7 (139,179 ) (111,756 )
NET CURRENT ASSETS 351,472 277,299
TOTAL ASSETS LESS CURRENT LIABILITIES 532,927 495,012

CREDITORS
Amounts falling due after more than one
year

8

(228,783

)

(240,891

)
NET ASSETS 304,144 254,121

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 304,142 254,119
304,144 254,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Brathay Childcare Limited (Registered number: 10839026)

Balance Sheet - continued
30 November 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 director and authorised for issue on 5 August 2025 and were signed by:





Mr D C Rogan - Director


Brathay Childcare Limited (Registered number: 10839026)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Brathay Childcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10839026

Registered office: Brathay House
Broadwalk
Prestbury
Cheshire
SK10 4BR

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold land and buildings - Over the period of the lease
Fixtures and fittings - 15% on reducing balance

Taxation
Taxation for the year comprises current 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 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.

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.

Brathay Childcare Limited (Registered number: 10839026)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 237,118
AMORTISATION
At 1 December 2023 118,559
Charge for year 19,760
At 30 November 2024 138,319
NET BOOK VALUE
At 30 November 2024 98,799
At 30 November 2023 118,559

5. TANGIBLE FIXED ASSETS
Leasehold Fixtures
land and and
buildings fittings Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 178,428 2,115 180,543
DEPRECIATION
At 1 December 2023 80,847 542 81,389
Charge for year 16,262 236 16,498
At 30 November 2024 97,109 778 97,887
NET BOOK VALUE
At 30 November 2024 81,319 1,337 82,656
At 30 November 2023 97,581 1,573 99,154

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Other debtors 2,611 2,619

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 13,533 13,153
Taxation and social security 57,119 47,635
Other creditors 68,527 50,968
139,179 111,756

Brathay Childcare Limited (Registered number: 10839026)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans 228,783 240,891

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 167,497 179,887

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.11.24 30.11.23
£    £   
Within one year 2,000 2,000