Roseland Childcare Limited - Filleted accounts

Registered number

11797365

Roseland Childcare Limited

Filleted Accounts

31 January 2025

Roseland Childcare Limited
Registered number:		11797365
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,456			5,208

Current assets
Debtors	4	5,487			15,132
Cash at bank and in hand		14,985			2,097
		20,472			17,229

Creditors: amounts falling due within one year	5	(25,551)			(13,409)

Net current (liabilities)/assets			(5,079)			3,820

Total assets less current liabilities			6,377			9,028

Creditors: amounts falling due after more than one year	6		(4,822)			(8,824)



Net assets			1,555			204

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,554			203

Shareholders' funds			1,555			204

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms Tara Roseland Garmston
Director
Approved by the board on 18 March 2025

Roseland Childcare Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the service.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, using the reducing balance method, as follows:

	Leasehold land and buildings	20%
	Plant and machinery	25%

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Government Grants
	Government grants are recognized when there is reasonable assurance that the grant will be received and all attached conditions will be complied with. Grants that are received to cover expenses are recognized as income over the periods necessary to match them with the related costs that they are intended to compensate.Where the grant relates to an asset, the grant is recognized as deferred income and credited to the profit and loss account over the life of the related asset on a systematic basis.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		13


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2024	1,944		13,513		15,457
	Additions	-		9,908		9,908
	At 31 January 2025	1,944		23,421		25,365

	Depreciation
	At 1 February 2024	1,148		9,101		10,249
	Charge for the year	159		3,501		3,660
	At 31 January 2025	1,307		12,602		13,909

	Net book value
	At 31 January 2025	637		10,819		11,456
	At 31 January 2024	796		4,412		5,208


4	Debtors			2025		2024
£					£

	Trade debtors			5,487		5,553
	Other debtors			-		9,579
				5,487		15,132


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			3,668		3,668
	Taxation and social security costs			1,552		7,034
	Deferred Income			14,323		-
	Other creditors			6,008		2,707
				25,551		13,409


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			4,822		8,824


7	Deferred Income from Government Grants

	The company recognised a government grant related to the purchase of Fixed Asset amounting to £15,002. the amount is being credited to the profit and loss account over the life of the related assets as per the accounting policy. At the balance sheet date, the deferred income balance is £14,323 (2024: £nil). Included in the deferred income balance is £11,713 grant funding that has not been spent before the year end. The conditions of the grant is that the Grant funding is fully utilised by the 31st March 2025.


8	Other information

	Roseland Childcare Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Lombard Street
	Barry
	Vale of Glamorgan
	CF62 8DP