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Lincolnshire Childcare Limited
Financial Statements
For The Year Ended 31 March 2025
Lincolnshire Childcare Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Lincolnshire Childcare Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03189331

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 20,487 |  | 23,346
Tangible Assets | 5 |  | 46,395 |  | 73,980
|  |  | 66,882 |  | 97,326
CURRENT ASSETS
Debtors | 6 | 39,547 |  | 89,207 |
Cash at bank and in hand |  | 1,202,358 |  | 841,864 |
|  | 1,241,905 |  | 931,071 |
Creditors: Amounts Falling Due Within One Year | 7 | (308,661 ) |  | (262,441 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 933,244 |  | 668,630
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,000,126 |  | 765,956
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,604 ) |  | (18,495 )
NET ASSETS |  |  | 982,522 |  | 747,461
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Profit and Loss Account |  |  | 982,519 |  | 747,458
SHAREHOLDERS' FUNDS |  |  | 982,522 |  | 747,461

Page 1
Page 2
Lincolnshire Childcare Limited
Balance Sheet (continued)
As At 31 March 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Diane Smith Director
1st September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lincolnshire Childcare Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Lincolnshire Childcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03189331 . The registered office is C\O Swinton Accountants, Park Farm Business Park, Park Farm Hotel, Norwich Road, Hethersett, Norwich, NR9 3DL.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 15% reducing balance

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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Lincolnshire Childcare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 86 (2024: 80)
86 80
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 57,176
As at 31 March 2025 | 57,176
Amortisation
As at 1 April 2024 | 33,830
Provided during the period | 2,859
As at 31 March 2025 | 36,689
Net Book Value
As at 31 March 2025 | 20,487
As at 1 April 2024 | 23,346

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 45,530 | 216,235 | 261,765
Additions | - | 9,422 | 9,422
Disposals | (45,530 ) | - | (45,530 )
As at 31 March 2025 | - | 225,657 | 225,657
Depreciation
As at 1 April 2024 | 15,501 | 172,284 | 187,785
Provided during the period | 5,505 | 6,978 | 12,483
Disposals | (21,006 ) | - | (21,006 )
As at 31 March 2025 | - | 179,262 | 179,262
Net Book Value
As at 31 March 2025 | - | 46,395 | 46,395
As at 1 April 2024 | 30,029 | 43,951 | 73,980

Page 4
Page 5
Lincolnshire Childcare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,292 |  | 78,517
Other debtors | 9,255 |  | 10,690
| 39,547 |  | 89,207

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,840 |  | 8,659
Other creditors | 168,691 |  | 181,388
Taxation and social security | 129,130 |  | 72,394
| 308,661 |  | 262,441

8. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2
1 Ordinary A shares of £ 1.00 each | 1 |  | 1
| 3 |  | 3

Page 5