Wee Care Day Nurseries Limited Group accounts (Group and Company)

COMPANY REGISTRATION NUMBER: NI028756

Wee Care Day Nurseries Limited

Financial Statements

30 April 2025

Wee Care Day Nurseries Limited

Financial Statements

Year ended 30 April 2025

Contents	Page

Strategic report	1

Directors' report	2

Independent auditor's report to the members	4

Consolidated statement of comprehensive income	8

Consolidated statement of financial position	9

Company statement of financial position	10

Consolidated statement of changes in equity	11

Company statement of changes in equity	12

Consolidated statement of cash flows	13

Notes to the financial statements	14

Wee Care Day Nurseries Limited

Strategic Report

Year ended 30 April 2025

Business Review The principal activity of the group is the operation of day care nurseries in Northern Ireland and the Republic of Ireland. The directors are content with the trading for the year with the outcome for the year and year end financial position being achieved in difficult market positions Principal risks and uncertainties The key business risks and uncertainties are considered to be, recruitment and retention of suitable staff, increasing government legislation and competition in the market place. The directors consider that they are well placed to manage these risks. Financial key performance indicators The directors consider turnover, profit before tax and cashflow to be the main measures of financial performance. Turnover increased from £5.64m to £6.71m in the year, operating profit increased from £1.2m to £1.4m and cash increased by £432k during the year. Other key performance indicators There are no other key performance indicators

This report was approved by the board of directors on 29 September 2025 and signed on behalf of the board by:

Mr P Dalgity	M I Buchanan
Director	Director

Registered office:

4-6 Chichester Park South

Belfast

Northern Ireland

BT15 5DW

Wee Care Day Nurseries Limited

Directors' Report

Year ended 30 April 2025

The directors present their report and the financial statements of the group for the year ended 30 April 2025 .

Directors

The directors who served the company during the year were as follows:

Mr P Dalgity
M I Buchanan

Dividends

Particulars of recommended dividends are detailed in note 13 to the financial statements.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and the company and the profit or loss of the group for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the group and the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the group and the company's auditor is aware of that information.

This report was approved by the board of directors on 29 September 2025 and signed on behalf of the board by:

Mr P Dalgity	M I Buchanan
Director	Director

Registered office:

4-6 Chichester Park South

Belfast

Northern Ireland

BT15 5DW

Wee Care Day Nurseries Limited

Independent Auditor's Report to the Members of Wee Care Day Nurseries Limited

Year ended 30 April 2025

Opinion

We have audited the financial statements of Wee Care Day Nurseries Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2025 which comprise the consolidated statement of comprehensive income, consolidated statement of financial position, company statement of financial position, consolidated statement of changes in equity, company statement of changes in equity, consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the group's and of the parent company's affairs as at 30 April 2025 and of the group's profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's or the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or - the parent company financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: management override of controls. We discussed these risks with client management, tested a sample of journals to confirm they were appropriate and reviewed areas of judgement for indicators of management bias to address these risks. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the group's internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or the parent company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. - Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr John Magee

(Senior Statutory Auditor)

For and on behalf of

Aubrey Campbell & Company

Chartered accountants & statutory auditor

631 Lisburn Road

Belfast

BT9 7GT

29 September 2025

Wee Care Day Nurseries Limited

Consolidated Statement of Comprehensive Income

Year ended 30 April 2025

		2025	2024
Note		£	£
Turnover	4	6,713,139	5,642,979

Cost of sales	4,690,472	3,924,679
	------------	------------
Gross profit	2,022,667	1,718,300

Administrative expenses		1,176,106	1,021,389
Other operating income	5	518,540	479,199
		------------	------------
Operating profit	6	1,365,101	1,176,110

Other interest receivable and similar income	10	52,693	64,447
Interest payable and similar expenses	11	3,418	–
		------------	------------
Profit before taxation		1,414,376	1,240,557

Tax on profit	12	338,836	244,598
		------------	------------
Profit for the financial year		1,075,540	995,959
		------------	------------

Foreign currency retranslation	( 53,249)	( 12,792)
	------------	---------
Total comprehensive income for the year	1,022,291	983,167
	------------	---------

All the activities of the group are from continuing operations.

Wee Care Day Nurseries Limited

Consolidated Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	14	383,333	483,333
Tangible assets	15	4,721,969	4,864,068
		------------	------------
		5,105,302	5,347,401

Current assets

Debtors	17	842,487	1,017,973
Cash at bank and in hand		1,847,085	1,411,683
		------------	------------
		2,689,572	2,429,656

Creditors: amounts falling due within one year	19	683,851	888,926
		------------	------------
Net current assets		2,005,721	1,540,730
		------------	------------
Total assets less current liabilities		7,111,023	6,888,131

Provisions	20	39,649	39,048
		------------	------------
Net assets		7,071,374	6,849,083
		------------	------------

Capital and reserves

Called up share capital	24	102	102
Other reserves, including the fair value reserve	25	2	2
Profit and loss account	25	7,071,270	6,848,979
		------------	------------
Shareholders funds		7,071,374	6,849,083
		------------	------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.

These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

Mr P Dalgity	M I Buchanan
Director	Director

Company registration number: NI028756

Wee Care Day Nurseries Limited

Company Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	14	383,333	483,333
Tangible assets	15	3,336,695	3,412,802
Investments	16	100	100
		------------	------------
		3,720,128	3,896,235

Current assets

Debtors	17	124,731	953,256
Cash at bank and in hand		1,439,454	392,077
		------------	------------
		1,564,185	1,345,333

Creditors: amounts falling due within one year	19	1,017,742	807,129
		------------	------------
Net current assets		546,443	538,204
		------------	------------
Total assets less current liabilities		4,266,571	4,434,439

Provisions	20	39,649	39,048
		------------	------------
Net assets		4,226,922	4,395,391
		------------	------------

Capital and reserves

Called up share capital	24	102	102
Profit and loss account	25	4,226,820	4,395,289
		------------	------------
Shareholders funds		4,226,922	4,395,391
		------------	------------

The profit for the financial year of the parent company was £ 631,531 (2024: £ 706,874 ).

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.

These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

Mr P Dalgity	M I Buchanan
Director	Director

Company registration number: NI028756

Wee Care Day Nurseries Limited

Consolidated Statement of Changes in Equity

Year ended 30 April 2025

			Called up share capital	Other reserves, including the fair value reserve	Profit and loss account	Total
			£	£	£	£
At 1 May 2023			102	2	6,365,812	6,365,916

Profit for the year					995,959	995,959
Other comprehensive income for the year:
	Foreign currency retranslation		–	–	( 12,792)	( 12,792)
			----	----	------------	------------
Total comprehensive income for the year			–	–	983,167	983,167

Dividends paid and payable		13	–	–	( 500,000)	( 500,000)
			----	----	------------	------------
Total investments by and distributions to owners			–	–	( 500,000)	( 500,000)

At 30 April 2024			102	2	6,848,979	6,849,083

Profit for the year					1,075,540	1,075,540
Other comprehensive income for the year:
	Foreign currency retranslation		–	–	( 53,249)	( 53,249)
			----	----	------------	------------
Total comprehensive income for the year			–	–	1,022,291	1,022,291

Dividends paid and payable		13	–	–	( 800,000)	( 800,000)
			----	----	---------	---------
Total investments by and distributions to owners			–	–	( 800,000)	( 800,000)

			----	----	------------	------------
At 30 April 2025			102	2	7,071,270	7,071,374
			----	----	------------	------------

Wee Care Day Nurseries Limited

Company Statement of Changes in Equity

Year ended 30 April 2025

		Called up share capital	Profit and loss account	Total
		£	£	£
At 1 May 2023		102	4,188,415	4,188,517

Profit for the year			706,874	706,874
		----	------------	------------
Total comprehensive income for the year		–	706,874	706,874

Dividends paid and payable	13	–	( 500,000)	( 500,000)
		----	------------	------------
Total investments by and distributions to owners		–	( 500,000)	( 500,000)

At 30 April 2024		102	4,395,289	4,395,391

Profit for the year			631,531	631,531
		----	------------	------------
Total comprehensive income for the year		–	631,531	631,531

Dividends paid and payable	13	–	( 800,000)	( 800,000)
		----	---------	---------
Total investments by and distributions to owners		–	( 800,000)	( 800,000)

		----	------------	------------
At 30 April 2025		102	4,226,820	4,226,922
		----	------------	------------

Wee Care Day Nurseries Limited

Consolidated Statement of Cash Flows

Year ended 30 April 2025

	2025	2024
Note	£	£

Cash flows from operating activities

Profit for the financial year	1,075,540	995,959

Adjustments for:
Depreciation of tangible assets	195,393	134,732
Amortisation of intangible assets	100,000	16,667
Government grant income	( 518,540)	( 473,484)
Other interest receivable and similar income	( 52,693)	( 64,447)
Interest payable and similar expenses	3,418	–
Loss on disposal of tangible assets	–	1,111
Unrealised foreign currency gains	(19,099)	(29,128)
Tax on profit	338,836	244,598
Accrued expenses	58,823	127,402

Changes in:
Trade and other debtors	175,486	721,001
Trade and other creditors	( 5,749)	65,606
	------------	------------
Cash generated from operations	1,351,415	1,740,017

Interest paid	( 3,418)	–
Interest received	52,693	64,447
Tax paid	( 326,744)	( 61,557)
	------------	------------
Net cash from operating activities	1,073,946	1,742,907
	------------	------------

Cash flows from investing activities

Purchase of tangible assets	( 87,444)	( 994,884)
Proceeds from sale of tangible assets	–	213
Purchase of intangible assets	–	( 500,000)
	------------	------------
Net cash used in investing activities	( 87,444)	( 1,494,671)
	------------	------------

Cash flows from financing activities

Proceeds from borrowings	( 273,153)	( 666,707)
Government grant income	518,540	473,484
Dividends paid	( 800,000)	( 500,000)
	------------	------------
Net cash used in financing activities	( 554,613)	( 693,223)
	------------	------------

Net increase/(decrease) in cash and cash equivalents		431,889	( 444,987)
Cash and cash equivalents at beginning of year		1,408,150	1,853,137
		------------	------------
Cash and cash equivalents at end of year	18	1,840,039	1,408,150
		------------	------------

Wee Care Day Nurseries Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 4-6 Chichester Park South, Belfast, BT15 5DW, Northern Ireland.

2. Statement of compliance

These financial statements have been prepared in compliance with 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, 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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at the annual general meeting.

Disclosure exemptions

The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following reduced disclosures available under FRS 102:

(a) Disclosures in respect of each class of share capital have not been presented.

(b) No cash flow statement has been presented for the company.

(c) Disclosures in respect of financial instruments have not been presented.

(d) No disclosure has been given for the aggregate remuneration of key management personnel.

Consolidation

The financial statements consolidate the financial statements of Wee Care Day Nurseries Limited and all of its subsidiary undertakings.

The results of subsidiaries acquired or disposed of during the year are included from or to the date that control passes.

The parent company has applied the exemption contained in section 408 of the Companies Act 2006 and has not presented its individual profit and loss account.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Useful economic lives of tangible assets The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome .

Revenue recognition

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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

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	-	20% 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 subsequently stated at cost less any accumulated depreciation and 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates are accounted for using the equity method of accounting, whereby the investment is initially recognised at the transaction price and subsequently adjusted to reflect the group's share of the profit or loss, other comprehensive income and equity of the associate.

Investments in joint ventures

Investments in joint ventures are accounted for using the equity method of accounting, whereby the investment is initially recognised at the transaction price and subsequently adjusted to reflect the group's share of the profit or loss, other comprehensive income and equity of the joint venture.

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

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 are 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.

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 as a finance cost in profit or loss in the period in which it arises.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Rendering of services	6,713,139	5,642,979
	------------	------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom and Republic of Ireland.

5. Other operating income

	2025	2024
	£	£
Government grant income	518,540	473,484
Other operating income	–	5,715
	---------	---------
	518,540	479,199
	---------	---------

6. Operating profit

Operating profit or loss is stated after charging:

	2025	2024
	£	£
Amortisation of intangible assets	100,000	16,667
Depreciation of tangible assets	195,393	134,732
Loss on disposal of tangible assets	–	1,111
Foreign exchange differences	22,579	29,296
	---------	---------

7. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	13,460	10,988
	--------	--------

8. Staff costs

The average number of persons employed by the group during the year, including the directors, amounted to:

	2025	2024
	No.	No.
Employees	178	153
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	3,771,660	3,103,121
Social security costs	328,966	270,090
Other pension costs	160,932	149,416
	------------	------------
	4,261,558	3,522,627
	------------	------------

9. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	43,232	11,700
	--------	--------

10. Other interest receivable and similar income

	2025	2024
	£	£
Interest on cash and cash equivalents	52,665	64,447
Other interest receivable and similar income	28	–
	--------	--------
	52,693	64,447
	--------	--------

11. Interest payable and similar expenses

	2025	2024
	£	£
Other interest payable and similar charges	3,418	–
	-------	----

12. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	267,714	107,507
Adjustments in respect of prior periods	977	–
	---------	---------
Total UK current tax	268,691	107,507

Foreign current tax income	69,544	98,043
	---------	---------
Total current tax	338,235	205,550
	---------	---------

Deferred tax:

Origination and reversal of timing differences	601	39,048
	---------	---------
Tax on profit	338,836	244,598
	---------	---------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is lower than (2024: lower than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	1,414,376	1,240,557
	------------	------------
Profit on ordinary activities by rate of tax	353,594	310,139
Adjustment to tax charge in respect of prior periods	977	–
Effect of expenses not deductible for tax purposes	902	1,335
Effect of capital allowances and depreciation	52,907	31,167
Differential between foreign tax rates	( 69,544)	( 98,043)
	------------	------------
Tax on profit	338,836	244,598
	------------	------------

13. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	800,000	500,000
	---------	---------

14. Intangible assets

Group and company	Goodwill
	£
Cost
At 1 May 2024 and 30 April 2025	1,100,000
	------------
Amortisation
At 1 May 2024	616,667
Charge for the year	100,000
	------------
At 30 April 2025	716,667
	------------
Carrying amount
At 30 April 2025	383,333
	------------
At 30 April 2024	483,333
	------------

15. Tangible assets

Group	Freehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2024	5,517,972	598,495	155,252	113,499	6,385,218
Additions	–	67,939	19,505	–	87,444
Exchange differences	( 45,095)	( 3,775)	( 1,357)	( 2,549)	( 52,776)
	------------	---------	---------	---------	------------
At 30 April 2025	5,472,877	662,659	173,400	110,950	6,419,886
	------------	---------	---------	---------	------------
Depreciation
At 1 May 2024	911,306	414,460	100,641	94,743	1,521,150
Charge for the year	109,458	62,981	18,374	4,580	195,393
Exchange differences	( 12,051)	( 3,725)	( 738)	( 2,112)	( 18,626)
	------------	---------	---------	---------	------------
At 30 April 2025	1,008,713	473,716	118,277	97,211	1,697,917
	------------	---------	---------	---------	------------
Carrying amount
At 30 April 2025	4,464,164	188,943	55,123	13,739	4,721,969
	------------	---------	---------	---------	------------
At 30 April 2024	4,606,666	184,035	54,611	18,756	4,864,068
	------------	---------	---------	---------	------------

Company	Freehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2024	3,601,441	438,043	97,579	5,195	4,142,258
Additions	–	64,718	–	–	64,718
	------------	---------	--------	-------	------------
At 30 April 2025	3,601,441	502,761	97,579	5,195	4,206,976
	------------	---------	--------	-------	------------
Depreciation
At 1 May 2024	399,106	256,124	69,250	4,976	729,456
Charge for the year	72,029	61,659	7,082	55	140,825
	------------	---------	--------	-------	------------
At 30 April 2025	471,135	317,783	76,332	5,031	870,281
	------------	---------	--------	-------	------------
Carrying amount
At 30 April 2025	3,130,306	184,978	21,247	164	3,336,695
	------------	---------	--------	-------	------------
At 30 April 2024	3,202,335	181,919	28,329	219	3,412,802
	------------	---------	--------	-------	------------

16. Investments

The group has no investments.

Company	Shares in group undertakings
	£
Cost
At 1 May 2024 and 30 April 2025	100
	----
Impairment
At 1 May 2024 and 30 April 2025	–
	----

Carrying amount
At 1 May 2024 and 30 April 2025	100
	----
At 30 April 2024	100
	----

Subsidiaries, associates and other investments

Details of the investments in which the parent company has an interest of 20% or more are as follows:

	Class of share	Percentage of shares held
Subsidiary undertakings
Wee Care Limited	Ordinary	100

17. Debtors

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Amounts owed by group undertakings	–	–	–	884,160
Amounts owed by undertakings in which the company has a participating interest	703,419	929,403	–	–
Prepayments and accrued income	90,744	88,570	76,407	69,096
Directors loan account	48,324	–	48,324	–
	---------	------------	---------	---------
	842,487	1,017,973	124,731	953,256
	---------	------------	---------	---------

18. Cash and cash equivalents

Cash and cash equivalents comprise the following:

	2025	2024
	£	£
Cash at bank and in hand	1,847,085	1,411,683
Bank overdrafts	( 7,046)	( 3,533)
	------------	------------
	1,840,039	1,408,150
	------------	------------

19. Creditors: amounts falling due within one year

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Bank loans and overdrafts	7,046	3,533	7,046	3,533
Amounts owed to group undertakings	–	–	103,356	–
Amounts owed to undertakings in which the company has a participating interest	–	–	374,913	174,913
Accruals and deferred income	380,481	321,658	234,085	189,160
Corporation tax	214,905	203,414	240,812	106,510
Social security and other taxes	59,670	65,320	35,779	38,014
Director loan accounts	21,562	294,715	21,562	294,715
Other creditors	187	286	189	284
	---------	---------	------------	---------
	683,851	888,926	1,017,742	807,129
	---------	---------	------------	---------

20. Provisions

Group and company	Deferred tax (note 21)
	£
At 1 May 2024	39,048
Additions	601
	--------
At 30 April 2025	39,649
	--------

21. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Included in provisions (note 20)	39,649	39,048	39,649	39,048
	--------	--------	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Accelerated capital allowances	39,649	39,048	39,649	39,048
	--------	--------	--------	--------

22. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 160,932 (2024: £ 149,416 ).

23. Government grants

The amounts recognised in the financial statements for government grants are as follows:

Group		Company
2025	2024	2025	2024
£	£	£	£

Recognised in other operating income:

Government grants recognised directly in income	518,540	473,484	13,143	–
	---------	---------	--------	----

24. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	102	102	102	102
	----	----	----	----

25. Reserves

Called up share capital - represents the nominal value of shares that have been issued . Profit and loss account - This reserve records retained earnings and accumulated losses . Other reserves - The other reserve is non-distributable .

26. Analysis of changes in net debt

	At 1 May 2024	Cash flows	At 30 Apr 2025
	£	£	£
Cash at bank and in hand	1,411,683	435,402	1,847,085
Bank overdrafts	(3,533)	(3,513)	(7,046)
Debt due within one year	(294,715)	273,153	(21,562)
	------------	---------	------------
	1,113,435	705,042	1,818,477
	------------	---------	------------

27. Directors' advances, credits and guarantees

At the year end Mr I Buchanan owed the company £ 48,324 , this was subsequently repaid to the company in May 2025.

28. Related party transactions

Group

The group was owed £703,419 (2024: £929,403) from a company under common control of the directors. All amounts are repayable on demand.

29. Controlling party

The company was under the control of the directors and shareholders during the current and prior periods .