Registration number: 07760147

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Company Information

Director

Mrs Joanna Brett

Registered office

Starjumpz Childrens Centre The Old Saw Mill Gillridge Lane Ashdown Business Park Crowborough TN6 1UP

Accountants

Alison & Gary Robinson 22A Bank Street Ashford Kent TN23 1BE

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

(Registration number: 07760147)
Balance Sheet as at 30 September 2024

	Note	2024 £	2023 £
Current assets
Debtors	6	27,056	54,729
Cash at bank and in hand		7,317	100,777
		34,373	155,506
Creditors: Amounts falling due within one year	7	(85,781)	(123,190)
Total assets less current liabilities		(51,408)	32,316
Creditors: Amounts falling due after more than one year	7	(26,390)	(32,776)
Net liabilities		(77,798)	(460)
Capital and reserves
Called up share capital	8	8	8
Retained earnings		(77,806)	(468)
Shareholders' deficit		(77,798)	(460)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 June 2025
 

......................................... Mrs Joanna Brett Director

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Starjumpz Childrens Centre The Old Saw Mill
Gillridge Lane
Ashdown Business Park
Crowborough
TN6 1UP
England

These financial statements were authorised for issue by the director on 24 June 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2023 - 14).

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2023	45,000	45,000
At 30 September 2024	45,000	45,000
Amortisation
At 1 October 2023	45,000	45,000
At 30 September 2024	45,000	45,000
Carrying amount
At 30 September 2024	-	-

5	Tangible assets

Cost or valuation

Depreciation

Carrying amount

At 30 September 2024

6

Debtors

Current	2024 £	2023 £
Trade debtors	27,056	54,729
	27,056	54,729

7

Creditors

Creditors: amounts falling due within one year

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	9	20,105	5,999
Trade creditors		16,625	7,346
Taxation and social security		12,768	11,823
Accruals and deferred income		7,044	74,638
Other creditors		29,239	23,384
		85,781	123,190

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	9	26,390	32,776

8	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary A of £1 each	2	2	2	2
Ordinary B of £1 each	2	2	2	2
Ordinary C of £1 each	2	2	2	2
Ordinary D of £1 each	2	2	2	2
	8	8	8	8

9	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	26,390	32,776

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	6,480	5,650
Bank overdrafts	13,625	349
	20,105	5,999

10	Related party transactions

Pioneering Childrens Services Limited

trading as Starjumpz Children's Centre

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Director's remuneration

The director's remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	71,660	71,488
Contributions paid to money purchase schemes	1,321	1,321
	72,981	72,809