Hassock Moor Childcare Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05032581

Hassock Moor Childcare Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Hassock Moor Childcare Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Cash at bank and in hand	15,728		39,394

Creditors: amounts falling due within one year	6	15,628		39,294
		--------		--------
Net current assets			100	100
			----	----
Total assets less current liabilities			100	100
			----	----
Net assets			100	100
			----	----

Capital and reserves

Called up share capital	7	100	100
		----	----
Shareholder funds		100	100
		----	----

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 income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The member has 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Miss H Phillips
Director

Company registration number: 05032581

Hassock Moor Childcare Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Emporium, Bow Street, Langport, Somerset, TA10 9PQ. The principal place of business is The Old School, Water Street, Barrington, TA19 0JR.

2. Statement of compliance

These financial statements have been prepared in accordance with FRS 102 taking advantage of the disclosure exemptions of FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. The company ceased trading on 31 March 2021. The directors do not believe that the company will commence trading again and do not consider the company to be a going concern. All assets of the company have been reflected in the balance sheet at their recoverable value and all liabilities, current and future, of which the directors are aware, have been recognised in the balance sheet at their full value.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	–	6,463
	----	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	15,628	39,294
	--------	--------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Miss H Phillips	–	–	–	–
	----	----	----	----

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Miss H Phillips	–	4,131	( 4,131)	–
	----	-------	-------	----

Advances to the director were repayable on demand and interest was charged at market rates.

The company has guaranteed a loan on behalf of the director to the maximum value of £90,000. If a default on the loan occurs then the bank may demand immediate repayment of the loan and any interest accrued.

9. Related party transactions

Included in other creditors at 31 March 2025 was £14,242 owed to Hassock Moor Childcare & Out of School Club Limited. Miss H Phillips is the sole shareholder of Hassock Moor Childcare & Out of School Club Limited and she is the majority shareholder of Hassock Moor Childcare Limited .