Children R US LTD

Children R US LTD
Statement of Financial Position
As at 31 August 2025

	2025		2024
	£	£	£	£
Fixed assets		296		361
Current assets	34,582		41,846
Creditors: amount falling due within one year	(985)		(2,080)
Net current assets		33,597		39,766
Total assets less current liabilities		33,893		40,127
Creditors: amount falling due after more than one year		(24,414)		(30,689)
Net assets		9,479		9,438


Capital and reserves		9,479		9,438

NOTES TO THE ACCOUNTS

General Information

Children R US LTD is a private company, limited by shares, registered in England and Wales, registration number 07728487, registration address 5 Eddinton Close, New Addington Croydon, Surrey, CR0 0SL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

5 Years

Tangible fixed assets

Cost or valuation	Plant and machinery	Total
	£	£
At 01 September 2024	975	975
Additions	-	-
Disposals	-	-
At 31 August 2025	975	975
Depreciation
At 01 September 2024	614	614
Charge for year	65	65
On disposals	-	-
At 31 August 2025	679	679
Net book values
Closing balance as at 31 August 2025	296	296
Opening balance as at 01 September 2024	361	361

3.	Average number of employees Average number of employees during the year was 1 (2024 : 2).

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 23 October 2025 and were signed by:

--------------------------------
Julia Adeshokan
Director

Registered Number: 07728487
England and Wales
CHILDREN R US LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025