REGISTERED NUMBER: 06141671 (England and Wales)

Excel Child Care Services Il Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms H Elliott

Ms O Yemi-Akiniyi

REGISTERED OFFICE:

96 Forest Hill Road

London

SE22 0RS

REGISTERED NUMBER:

06141671 (England and Wales)

ACCOUNTANTS:

Naail & Co

Chartered Certified Accountants

69 Lambeth Walk

London

SE11 6DX

FIXED ASSETS

Property, plant and equipment

5

160

213

Investment property

6

683,400

683,400

683,560

683,613

CURRENT ASSETS

Debtors

7,436

2,643

Cash at bank

288,624

289,821

296,060

292,464

CREDITORS

Amounts falling due within one year

109,650

109,303

NET CURRENT ASSETS

186,410

183,161

TOTAL ASSETS LESS CURRENT LIABILITIES

869,970

866,774

CREDITORS

Amounts falling due after more than one year

7

(101,004

)

(109,158

)

PROVISIONS FOR LIABILITIES

9

(31

)

(40

)

NET ASSETS

768,935

757,576

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

768,835

757,476

SHAREHOLDERS' FUNDS

768,935

757,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st December 2025 and were signed on its behalf by:

Ms H Elliott - Director

Ms O Yemi-Akiniyi - Director

1.	STATUTORY INFORMATION

Excel Child Care Services Il Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognised when the right to consideration becomes due.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

In the directors' assessment of the company's ability to continue as a going concern, there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1st April 2024

and 31st March 2025

9,460

DEPRECIATION

At 1st April 2024

9,247

Charge for year

53

At 31st March 2025

9,300

NET BOOK VALUE

At 31st March 2025

160

At 31st March 2024

213

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

and 31st March 2025

683,400

NET BOOK VALUE

At 31st March 2025

683,400

At 31st March 2024

683,400

Fair value at 31st March 2025 is represented by:

£

Valuation in 2024

683,400

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

235,000

235,000

Aggregate depreciation

(37,600

)

(35,250

)

Investment property was valued on an open market basis on 31st March 2024 by directors .

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

73,417

86,598

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

6,897

5,640

2025

2024

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,897

5,640

Amounts falling due between two and five years:

Bank loans - 2-5 years

20,690

16,920

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

73,417

86,598

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

31

40

Deferred

tax

£

Balance at 1st April 2024

40

Credit to Income Statement during year

(9

)

Balance at 31st March 2025

31

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES

Ms Helen Elliott

Director

At the reporting date, the company owed £48,822 (2024: £49,390) to Ms Elliott. This is an interest free loan with no set repayment terms.

Ms Olushola Yemi-Akiniyi

Director

At the reporting date, the company owed £48,822 (2024: £49,390) to Ms Yemi-Akiniyi. This is an interest free loan with no set repayment terms.