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# FIVE STAR CARE CLUB

## Company limited by guarantee

## Company Registration Number:
07253085 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 1 June 2024

## End date: 31 May 2025

# FIVE STAR CARE CLUB

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# FIVE STAR CARE CLUB

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Principal activities of the company

The principal activity of the company is care of children outside school hours.

Directors

The directors shown below have held office during the whole of the period from
1 June 2024 to 31 May 2025

Jill Knight
Nichola Ann Gibson
Lorna Pateman

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 January 2026

And signed on behalf of the board by:
Name: Jill Knight
Status: Director

# FIVE STAR CARE CLUB

## Profit And Loss Account

for the Period Ended 31 May 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 100,522 | 88,607
Cost of sales: | ( 189 ) |
Gross profit(or loss): | 100,333 | 88,607
Distribution costs: | ( 68 ) |
Administrative expenses: | ( 96,406 ) | ( 91,746 )
Operating profit(or loss): | 3,859 | (3,139)
Profit(or loss) before tax: | 3,859 | (3,139)
Tax: | ( 137 ) |
Profit(or loss) for the financial year: | 3,722 | (3,139)

# FIVE STAR CARE CLUB

## Balance sheet

As at 31 May 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Debtors: | 3 | 3,828 | 4,044
Cash at bank and in hand: |  | 17,619 | 17,364
Total current assets: |  | 21,447 | 21,408
Creditors: amounts falling due within one year: | 4 | ( 6,331 ) | ( 10,014 )
Net current assets (liabilities): |  | 15,116 | 11,394
Total assets less current liabilities: |  | 15,116 | 11,394
Total net assets (liabilities): |  | 15,116 | 11,394
Members' funds
Profit and loss account: |  | 15,116 | 11,394
Total members' funds: |  | 15,116 | 11,394

The notes form part of these financial statements

# FIVE STAR CARE CLUB

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 29 January 2026
and signed on behalf of the board by:

Name: Jill Knight
Status: Director

The notes form part of these financial statements

# FIVE STAR CARE CLUB

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

  Other accounting policies

  Tax The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Defined contribution pension obligation A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

# FIVE STAR CARE CLUB

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 13 | 16

# FIVE STAR CARE CLUB

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 3,828 | 4,044
Total | 3,828 | 4,044

# FIVE STAR CARE CLUB

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 898 |
Accruals and deferred income | 624 | 594
Other creditors | 4,809 | 9,420
Total | 6,331 | 10,014