Company registration number NI652244 (Northern Ireland)
ND CHILDCARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ND CHILDCARE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
ND CHILDCARE LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
227,488
231,319
Current assets
Debtors
5
53,859
57,714
Cash at bank and in hand
97,364
77,857
151,223
135,571
Creditors: amounts falling due within one year
6
(71,145)
(67,581)
Net current assets
80,078
67,990
Total assets less current liabilities
307,566
299,309
Creditors: amounts falling due after more than one year
7
(236,642)
(246,627)
Net assets
70,924
52,682
Capital and reserves
Called up share capital
100,002
100,002
Profit and loss reserves
(29,078)
(47,320)
Total equity
70,924
52,682

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
Mr M Hamilton
Director
Company registration number NI652244 (Northern Ireland)
ND CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

ND Childcare Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is 17 Mandeville Street, Portadown, Craigavon, Co Armagh, BT62 3PB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
no depreciation
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

ND CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies (Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

ND CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies (Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ND CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
14
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024 and 30 April 2025
226,773
33,950
260,723
Depreciation and impairment
At 1 May 2024
-
0
29,404
29,404
Depreciation charged in the year
-
0
3,831
3,831
At 30 April 2025
-
0
33,235
33,235
Carrying amount
At 30 April 2025
226,773
715
227,488
At 30 April 2024
226,773
4,546
231,319
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
31,260
33,621
Corporation tax recoverable
1,319
1,319
Other debtors
21,280
22,774
53,859
57,714
ND CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
36,075
40,674
Taxation and social security
4,452
3,699
Other creditors
30,618
23,208
71,145
67,581
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
9,102
17,289
Other creditors
227,540
229,338
236,642
246,627
2025-04-30 2024-05-01 false false false 23 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M Hamilton Mr N Hamilton NI652244 2024-05-01 2025-04-30 NI652244 2025-04-30 NI652244 2024-04-30 NI652244 core:LandBuildings 2025-04-30 NI652244 core:OtherPropertyPlantEquipment 2025-04-30 NI652244 core:LandBuildings 2024-04-30 NI652244 core:OtherPropertyPlantEquipment 2024-04-30 NI652244 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 NI652244 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 NI652244 core:WithinOneYear 2025-04-30 NI652244 core:WithinOneYear 2024-04-30 NI652244 core:AfterOneYear 2025-04-30 NI652244 core:AfterOneYear 2024-04-30 NI652244 core:CurrentFinancialInstruments 2025-04-30 NI652244 core:CurrentFinancialInstruments 2024-04-30 NI652244 core:ShareCapital 2025-04-30 NI652244 core:ShareCapital 2024-04-30 NI652244 core:RetainedEarningsAccumulatedLosses 2025-04-30 NI652244 core:RetainedEarningsAccumulatedLosses 2024-04-30 NI652244 bus:Director1 2024-05-01 2025-04-30 NI652244 core:LandBuildings core:LongLeaseholdAssets 2024-05-01 2025-04-30 NI652244 core:MotorVehicles 2024-05-01 2025-04-30 NI652244 2023-05-01 2024-04-30 NI652244 core:LandBuildings 2024-04-30 NI652244 core:OtherPropertyPlantEquipment 2024-04-30 NI652244 2024-04-30 NI652244 core:LandBuildings 2024-05-01 2025-04-30 NI652244 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 NI652244 core:Non-currentFinancialInstruments 2025-04-30 NI652244 core:Non-currentFinancialInstruments 2024-04-30 NI652244 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 NI652244 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 NI652244 bus:FRS102 2024-05-01 2025-04-30 NI652244 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 NI652244 bus:Director2 2024-05-01 2025-04-30 NI652244 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP