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NORTH WALES CHILD CARE LIMITED

Registered Number
06792331
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

NORTH WALES CHILD CARE LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | Michael J Evans
| Nicola A Evans
| Lesley A Falconer

Registered Address | 8 Bro Alwen
| Llanfihangel Glyn Myfyr
| Corwen
| LL21 9UR

Registered Number | 06792331 (England and Wales)

NORTH WALES CHILD CARE LIMITED
Balance Sheet as at
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 1 |  |  |  | 1
Tangible assets | 4 |  |  | 30,224 |  |  |  | 26,284
|  |  |  | 30,225 |  |  |  | 26,285
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 2,449 |  |  |  | 430 |  |
|  | 2,449 |  |  |  | 430 |  |
Creditors amounts falling due within one year | 5 | (44,713) |  |  |  | (37,369) |  |
Net current assets (liabilities) |  |  |  | (42,264) |  |  |  | (36,939)
Total assets less current liabilities |  |  |  | (12,039) |  |  |  | (10,654)
Creditors amounts falling due after one year | 6 |  |  | (17,117) |  |  |  | (6,444)
Net assets |  |  |  | (29,156) |  |  |  | (17,098)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (29,156) |  |  |  | (17,098)
Reserves |  |  |  | (29,156) |  |  |  | (17,098)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2025, and are signed on its behalf by:
Michael J Evans Director Registered Company No. 06792331

NORTH WALES CHILD CARE LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | - |  | 3
| Fixtures and fittings | 20 |  | -
| Vehicles | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 26 |  | 24

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 24 | 1 |  | 1
| At 31 January 25 | 1 |  | 1
| Net book value
| At 31 January 25 | 1 |  | 1
| At 31 January 24 | 1 |  | 1

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 20,000 |  | 5,089 |  | 8,000 |  | 10,946 |  | 44,035
| Additions | - |  | - |  | 6,000 |  | - |  | 6,000
| At 31 January 25 | 20,000 |  | 5,089 |  | 14,000 |  | 10,946 |  | 50,035
| Depreciation and impairment
| At 01 February 24 | - |  | 4,836 |  | 3,344 |  | 9,571 |  | 17,751
| Charge for year | - |  | 246 |  | 1,539 |  | 275 |  | 2,060
| At 31 January 25 | - |  | 5,082 |  | 4,883 |  | 9,846 |  | 19,811
| Net book value
| At 31 January 25 | 20,000 |  | 7 |  | 9,117 |  | 1,100 |  | 30,224
| At 31 January 24 | 20,000 |  | 253 |  | 4,656 |  | 1,375 |  | 26,284

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 35,749 |  | 27,193
| Bank borrowings and overdrafts | 4,758 |  | 7,925
| Finance lease and HP contracts | 1,844 |  | -
| Accrued liabilities and deferred income | 2,362 |  | 2,251
| Total | 44,713 |  | 37,369

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,873 |  | 6,444
| Other creditors | 15,244 |  | -
| Total | 17,117 |  | 6,444

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 4,588 |  | -

8. | Share capital
--- | ---
| The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.