REGISTERED NUMBER: 04213323 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

THE CARE LEARNING CENTRE (ISLE OF WIGHT)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms C L Turner

SECRETARY:

Ms C L Turner

REGISTERED OFFICE:

Suite 8 The Courtyard

Monks Brook

St Cross Business Park

Newport

Isle of Wight

PO30 5BF

REGISTERED NUMBER:

04213323 (England and Wales)

ACCOUNTANTS:

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

FIXED ASSETS

Intangible assets

4

-

3,800

Tangible assets

5

296,869

318,146

Investments

6

1

1

296,870

321,947

CURRENT ASSETS

Debtors

7

39,331

144,132

Cash at bank

303

46,968

39,634

191,100

CREDITORS

Amounts falling due within one year

8

51,758

21,014

NET CURRENT (LIABILITIES)/ASSETS

(12,124

)

170,086

TOTAL ASSETS LESS CURRENT LIABILITIES

284,746

492,033

CREDITORS

Amounts falling due after more than one year

9

3,129

12,439

NET ASSETS

281,617

479,594

CAPITAL AND RESERVES

Called up share capital

220

220

Capital redemption reserve

50

50

Retained earnings

281,347

479,324

SHAREHOLDERS' FUNDS

281,617

479,594

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 director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 14th December 2025 and were signed by:

Ms C L Turner - Director

1.	STATUTORY INFORMATION

The Care Learning Centre (Isle of Wight) Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2024

and 31st March 2025

19,000

AMORTISATION

At 1st April 2024

15,200

Charge for year

3,800

At 31st March 2025

19,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

3,800

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

341,321

294,956

636,277

Additions

-

5,250

5,250

At 31st March 2025

341,321

300,206

641,527

DEPRECIATION

At 1st April 2024

72,701

245,430

318,131

Charge for year

6,826

19,701

26,527

At 31st March 2025

79,527

265,131

344,658

NET BOOK VALUE

At 31st March 2025

261,794

35,075

296,869

At 31st March 2024

268,620

49,526

318,146

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2024

and 31st March 2025

1

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

83,134

Other debtors

39,331

60,998

39,331

144,132

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,655

10,000

Trade creditors

937

4,489

Taxation and social security

453

1,663

Other creditors

40,713

4,862

51,758

21,014

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,129

12,439

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

Ms C L Turner

Balance outstanding at start of year

8,756

6,820

Amounts advanced

3,238

19,127

Amounts repaid

(33,058

)

(17,191

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(21,064

)

8,756

11.	RELATED PARTY DISCLOSURES

Courtyard Property Limited

A company controlled by the director, C Turner

Amount due from related party at the balance sheet date was £23,881 (2024 - £25,187).

J Cushing

A company shareholder

Amount due from related party at the balance sheet date was £15,450 (2024 - £21,694).

12.	ULTIMATE CONTROLLING PARTY

The controlling shareholder is the director, C Turner.