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Company No: 08869772 (England and Wales)

# BEECH TREE CHILDCARE LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

BEECH TREE CHILDCARE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

BEECH TREE CHILDCARE LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
BEECH TREE CHILDCARE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

Directors | H Squire
| N Squire

Registered office | 9 Donnington Park
| 85 Birdham Road
| Chichester
| West Sussex
| PO20 7AJ
| United Kingdom

Company number | 08869772 (England and Wales)

Accountant | Kreston Reeves LLP
| 9 Donnington Park
| 85 Birdham Road
| Chichester
| West Sussex
| PO20 7AJ

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BEECH TREE CHILDCARE LIMITED

For the financial year ended 31 March 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BEECH TREE CHILDCARE LIMITED (continued)

For the financial year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beech Tree Childcare Limited for the financial year ended 31 March 2025 which comprise the Balance Sheet and the related notes 1 to 12 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Beech Tree Childcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Beech Tree Childcare Limited. You consider that Beech Tree Childcare Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Beech Tree Childcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of Directors of Beech Tree Childcare Limited, as a body, in accordance with the terms of our engagement letter dated 05 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Beech Tree Childcare Limited and state those matters that we have agreed to state to the Board of Directors of Beech Tree Childcare Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beech Tree Childcare Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ

10 October 2025

BEECH TREE CHILDCARE LIMITED

## BALANCE SHEET

As at 31 March 2025
BEECH TREE CHILDCARE LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 38,162 |  | 60,604
|  | 38,162 |  | 60,604
Current assets |  |  |  |
Debtors | 4 | 23,053 |  | 32,483
Cash at bank and in hand |  | 56,341 |  | 58,906
|  | 79,394 |  | 91,389
Creditors: amounts falling due within one year | 5 | ( 52,054) |  | ( 67,809)
Net current assets |  | 27,340 |  | 23,580
Total assets less current liabilities |  | 65,502 |  | 84,184
Creditors: amounts falling due after more than one year | 6 | ( 15,224) |  | ( 30,029)
Provision for liabilities | 7 | ( 2,040) |  | ( 6,230)
Net assets |  | 48,238 |  | 47,925
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 48,138 |  | 47,825
Total shareholders' funds |  | 48,238 |  | 47,925

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Beech Tree Childcare Limited (registered number: 08869772) were approved and authorised for issue by the Board of Directors on 09 October 2025. They were signed on its behalf by:

H Squire Director |

BEECH TREE CHILDCARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
BEECH TREE CHILDCARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Beech Tree Childcare Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 9 Donnington Park, 85 Birdham Road, Chichester, West Sussex, PO20 7AJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The financial statements have been prepared on a going concern basis.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Financial Instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 3 years straight line
Fixtures and fittings | 5 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

Borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 27 |  | 21

#### 3. Tangible assets

| Leasehold improve- ments |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2024 | 107,777 |  | 70,038 |  | 2,088 |  | 179,903
Additions | 0 |  | 698 |  | 2,368 |  | 3,066
At 31 March 2025 | 107,777 |  | 70,736 |  | 4,456 |  | 182,969
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2024 | 94,621 |  | 23,132 |  | 1,546 |  | 119,299
Charge for the financial year | 12,532 |  | 12,478 |  | 498 |  | 25,508
At 31 March 2025 | 107,153 |  | 35,610 |  | 2,044 |  | 144,807
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 624 |  | 35,126 |  | 2,412 |  | 38,162
At 31 March 2024 | 13,156 |  | 46,906 |  | 542 |  | 60,604
Leased assets included above: |  |  |  |  |  |  |
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 0 |  | 20,851 |  | 0 |  | 20,851
At 31 March 2024 | 0 |  | 27,613 |  | 0 |  | 27,613

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 5,254 |  | 8,377
Amounts owed by directors | 1,680 |  | 0
Prepayments | 1,764 |  | 1,885
Other debtors | 14,355 |  | 22,221
| 23,053 |  | 32,483

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 8,000 |  | 8,000
Obligations under finance leases and hire purchase contracts | 6,762 |  | 6,762
Corporation tax | 29,562 |  | 2,866
Payroll taxes payable | 4,598 |  | 6,344
Accruals | 2,100 |  | 1,980
Other creditors | 1,032 |  | 41,857
| 52,054 |  | 67,809

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 1,334 |  | 9,334
Obligations under finance leases and hire purchase contracts | 13,890 |  | 20,695
| 15,224 |  | 30,029

Bank loans |  |  |
| 2025 |  | 2024
| £ |  | £
Between one and two years | 1,334 |  | 8,000
Between two and five years | 0 |  | 1,334
After five years | 0 |  | 0
| 1,334 |  | 9,334
On demand or within one year | 8,000 |  | 8,000
| 9,334 |  | 17,334

Finance leases |  |  |
| 2025 |  | 2024
| £ |  | £
Between one and two years | 6,762 |  | 6,762
Between two and five years | 7,128 |  | 13,933
After five years | 0 |  | 0
| 13,890 |  | 20,695
On demand or within one year | 6,762 |  | 6,762
| 20,652 |  | 27,457

Total borrowings including finance leases |  |  |
| 2025 |  | 2024
| £ |  | £
Between one and two years | 8,096 |  | 14,762
Between two and five years | 7,128 |  | 15,267
| 15,224 |  | 30,029
On demand or within one year | 14,762 |  | 14,762
| 29,986 |  | 44,791

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 6,230) |  | ( 2,237)
Credited/(charged) to the Statement of Income and Retained Earnings | 4,190 |  | ( 3,993)
At the end of financial year | ( 2,040) |  | ( 6,230)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 2,060) |  | ( 6,412)
Pension surplus | 20 |  | 182
| ( 2,040) |  | ( 6,230)

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
51 Ordinary A shares of £ 1.00 each | 51 |  | 51
49 Ordinary B shares of £ 1.00 each | 49 |  | 49
| 100 |  | 100

#### 9. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £5,516 (2024 - £5,250). Contributions totalling £1,032 (2024 - £955) were payable to the fund at the balance sheet date and are included in creditors.

#### 10. Related party transactions

Transactions with the entity's directors

Mrs H Harmer (Director)
During the year the director provided the company with an interest free loan repayable on demand. At the balance sheet date the amount due from the director was £720 (2024 - due to £344).
Mr N Squire (Director)
During the year the director provided the company with an interest free loan repayable on demand. At the balance sheet date the amount due from the director was £961 (2024 - due to £23,154).