Chatburn Pre-School Limited 31/08/2025 iXBRL

Company registration number: 6232989

Chatburn Pre-School Limited

Unaudited filleted financial statements

31 August 2025

Chatburn Pre-School Limited

Contents

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Chatburn Pre-School Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	9,378		12,506
		_______		_______
			9,378		12,506

Current assets
Debtors	7	2,411		535
Cash at bank and in hand		111,257		76,660
		_______		_______
		113,668		77,195
Creditors: amounts falling due
within one year	8	( 73,650)		( 45,742)
		_______		_______
Net current assets			40,018		31,453
			_______		_______
Total assets less current liabilities			49,396		43,959

Creditors: amounts falling due
after more than one year	9		( 186)		( 8,265)

Provisions for liabilities			( 2,344)		3,126

			_______		_______
Net assets			46,866		38,820
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			46,856		38,810
			_______		_______
Shareholders funds			46,866		38,820
			_______		_______

For the year ending 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 03 December 2025 , and are signed on behalf of the board by:

Judith Smalley

Director

Company registration number: 6232989

Chatburn Pre-School Limited

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 September 2023	2	49,887	49,889

Profit for the year		42,823	42,823
	_______	_______	_______
Total comprehensive income for the year	-	42,823	42,823

Issue of shares	8		8
Dividends paid and payable		( 53,900)	( 53,900)
	_______	_______	_______
Total investments by and distributions to owners	8	( 53,900)	( 53,892)

	_______	_______	_______
At 31 August 2024 and 1 September 2024	10	38,810	38,820

Profit for the year		94,046	94,046
	_______	_______	_______
Total comprehensive income for the year	-	94,046	94,046

Dividends paid and payable		( 86,000)	( 86,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 86,000)	( 86,000)

	_______	_______	_______
At 31 August 2025	10	46,856	46,866
	_______	_______	_______

Chatburn Pre-School Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Four Columns, Broughton Hall Business Park, Skipton, North Yorkshire, BD23 3AE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 22 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	80,000	80,000
	_______	_______
Amortisation
At 1 September 2024 and 31 August 2025	80,000	80,000
	_______	_______
Carrying amount
At 31 August 2025	-	-
	_______	_______
At 31 August 2024	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	38,604	38,604
	_______	_______
Depreciation
At 1 September 2024	26,098	26,098
Charge for the year	3,128	3,128
	_______	_______
At 31 August 2025	29,226	29,226
	_______	_______
Carrying amount
At 31 August 2025	9,378	9,378
	_______	_______
At 31 August 2024	12,506	12,506
	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	2,411	535
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	31,905	10,640
Social security and other taxes	4,799	4,909
Other creditors	36,946	30,193
	_______	_______
	73,650	45,742
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	186	8,265
	_______	_______