Platform Childcare Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 08124267

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		223,839		248,654

			223,839		248,654
CURRENT ASSETS
Debtors	5	753,918		4,257,033
Cash at bank and in hand		56,251		49,790

		810,169		4,306,823
Creditors: Amounts Falling Due Within One Year	6	(400,599 )		(583,910 )

NET CURRENT ASSETS (LIABILITIES)			409,570		3,722,913

TOTAL ASSETS LESS CURRENT LIABILITIES			633,409		3,971,567

NET ASSETS			633,409		3,971,567

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			633,309		3,971,467

SHAREHOLDERS' FUNDS			633,409		3,971,567

For the year ending 31 March 2025 the company was entitled to exemption from 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Z Lal

Director

16 September 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Platform Childcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08124267 . The registered office is Suite 2 First floor, Millenium Court, First Avenue, Centrum 100, Burton-On-Trent, Staffordshire, DE14 2WH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Buildings - 2% staright line / Land - nil
Leasehold Improvements	20% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	50% straight line
Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight line basis.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

The assets of the scheme are held seperately from those of the company in independently administered funds.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 162 (2024: 137)

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Platform Childcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold Improvements	Motor Vehicles	Fixtures & Fittings	Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	201,264	105,796	125,618	41,113	473,791
Additions	-	58,853	-	33,704	92,557
Disposals	-	(20,400 )	-	(2,230 )	(22,630 )

As at 31 March 2025	201,264	144,249	125,618	72,587	543,718

Depreciation
As at 1 April 2024	60,151	50,711	77,601	36,674	225,137
Provided during the period	39,234	23,805	30,826	8,652	102,517
Disposals	-	(5,545 )	-	(2,230 )	(7,775 )

As at 31 March 2025	99,385	68,971	108,427	43,096	319,879

Net Book Value
As at 31 March 2025	101,879	75,278	17,191	29,491	223,839

As at 1 April 2024	141,113	55,085	48,017	4,439	248,654

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	576,291	472,226
Prepayments and accrued income	129,670	66,731
Other debtors	360	965
Directors' loan account	-	4,718
Amounts owed by group undertakings	-	3,693,708
Amounts owed by associates	33,901	3,901

	740,222	4,242,249
Due after more than one year
Deferred tax current asset	13,696	14,784

	753,918	4,257,033

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,042	3,191
Corporation tax	-	477,159
Other taxes and social security	101,227	97,725
Other creditors	277,758	-
Accruals and deferred income	4,572	5,835

	400,599	583,910

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Platform Childcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	76,744	57,640
Later than one year and not later than five years	160,000	160,000
Later than five years	3,333	43,333

	240,077	260,973

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Zamir Lal	4,718	-	4,718	-	-

The above loan was unsecured, interest free and repayable on demand.

10. Related Party Transactions

During the year the following transactions were made with related parties:

Rents of £24,000 (2024: £24,000) were paid to the director and family in respect of properties rented to the company.

Management and service charges of £Nil (2024: £30,000) were received from Henry David Learning Ltd, a company controlled by Mr Z Lal director. An amount of £33,901 (2004: £3,901) was due from Henry David Learning Ltd at 31 March 2025.

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is FJRI Limited . FJRI Limited was incorporated in England and Wales.

FJRI Limited is controlled by Mr Z Lal a director and sole shareholder.

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