Kidz Out Of School Care Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC699112

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	17,922		13,361
Cash at bank and in hand		2,126		943

		20,048		14,304
Creditors: Amounts Falling Due Within One Year	5	(19,341 )		(13,866 )

NET CURRENT ASSETS (LIABILITIES)			707		438

TOTAL ASSETS LESS CURRENT LIABILITIES			707		438

NET ASSETS			707		438

CAPITAL AND RESERVES
Called up share capital	6		120		120
Profit and Loss Account			587		318

SHAREHOLDERS' FUNDS			707		438

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Gail Crossley

Director

12/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kidz Out Of School Care Limited is a private company, limited by shares, incorporated in Scotland, registered number SC699112 . The registered office is 26 Marnoch Way, Moodiesburn, Glasgow, G69 0EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

20% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 6)

4. Debtors

	2025	2024
	£	£
Due within one year
Other taxes and social security	156	-
Directors' loan accounts	17,766	13,361

	17,922	13,361

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Kidz Out Of School Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	(1 )
Bank loans and overdrafts	7,453	-
Corporation tax	8,287	13,050
Other taxes and social security	-	17
Other creditors	3,601	-
Accruals and deferred income	-	800

	19,341	13,866

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	120	120

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mrs Gail Crossley	6,681	2,207	-	-	8,888
Mr Neil Crossley	6,681	2,197	-	-	8,878

The above loan is unsecured, interest free and repayable on demand.

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