Chums Childcare Limited 31/08/2025 iXBRL

Company registration number: 04239924

Chums Childcare Limited

Unaudited filleted financial statements

31 August 2025

Chums Childcare Limited

Contents

Statement of financial position

Notes to the financial statements

Chums Childcare Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	302,512		301,547
		_______		_______
			302,512		301,547

Current assets
Debtors	6	3,289		697
Cash at bank and in hand		47,170		87,504
		_______		_______
		50,459		88,201
Creditors: amounts falling due
within one year	7	( 51,714)		( 95,149)
		_______		_______
Net current liabilities			( 1,255)		( 6,948)
			_______		_______
Total assets less current liabilities			301,257		294,599

Creditors: amounts falling due
after more than one year	8		( 132,185)		( 145,404)
			_______		_______
Net assets			169,072		149,195
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			168,972		149,095
			_______		_______
Shareholders funds			169,072		149,195
			_______		_______

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.

Directors 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 directors acknowledge 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 22 December 2025 , and are signed on behalf of the board by:

Lisa Charlotte Priest

Director

Company registration number: 04239924

Chums Childcare 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 United Kingdom. The address of the registered office is 72 Cannon Leys, Chelmsford, CM2 8PD.

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and 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:


Freehold property	-	2 %	straight line
Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Office Equipment	-	20 %	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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Staff costs

The average number of persons employed by the company during the year amounted to 13 (2024: 13 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Tangible assets - user defined	Total
	£	£	£	£
Cost
At 1 September 2024	333,004	83,908	10,116	427,028
Additions	-	21,293	976	22,269
	_______	_______	_______	_______
At 31 August 2025	333,004	105,201	11,092	449,297
	_______	_______	_______	_______
Depreciation
At 1 September 2024	69,130	52,072	4,279	125,481
Charge for the year	6,660	13,282	1,362	21,304
	_______	_______	_______	_______
At 31 August 2025	75,790	65,354	5,641	146,785
	_______	_______	_______	_______
Carrying amount
At 31 August 2025	257,214	39,847	5,451	302,512
	_______	_______	_______	_______
At 31 August 2024	263,874	31,836	5,837	301,547
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	3,289	697
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	437
Corporation tax	36,395	36,600
Social security and other taxes	1,557	-
Accruals	4,200	4,309
Other creditors	9,562	53,803
	_______	_______
	51,714	95,149
	_______	_______

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

	2025	2024
	£	£
Other creditors	132,185	145,404
	_______	_______

9. Directors advances, credits and guarantees

	Balance brought forward and o/standing	Balance brought forward and o/standing
	2025	2024
	£	£
Dawn Suzanne Joslin	486	486
	_______	_______