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REGISTERED NUMBER: 03204227 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 May 2025

for

Fisherfield Childcare Ltd

Fisherfield Childcare Ltd (Registered number: 03204227)

Contents of the Financial Statements

For The Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Fisherfield Childcare Ltd

Company Information

For The Year Ended 31 May 2025

| DIRECTORS: | Mrs N MacGill

| Mr D MacGill

| REGISTERED OFFICE: | Fisherfield Childcare Ltd

| Derby Street

| Heywood

| Rochdale

| OL10 4QJ

| REGISTERED NUMBER: | 03204227 (England and Wales)

| ACCOUNTANTS: | Fact3

| 3 Hardman Square

| Spinningfields

| Manchester

| M3 3EB

Fisherfield Childcare Ltd (Registered number: 03204227)

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,993 |  | 2,913 |  |

Tangible assets | 5 | 66,787 |  | 68,576 |  |

68,780 |  | 71,489 |  |

CURRENT ASSETS

Debtors | 6 | 1,928,545 |  | 1,719,074 |  |

Cash at bank | 1,505,619 |  | 1,035,904 |  |

3,434,164 |  | 2,754,978 |  |

CREDITORS

Amounts falling due within one year | 7 | 391,391 |  | 230,174 |  |

NET CURRENT ASSETS | 3,042,773 |  | 2,524,804 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,111,553 |  | 2,596,293 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (5,332 | ) |

PROVISIONS FOR LIABILITIES | (12,200 | ) | (11,969 | ) |

NET ASSETS | 3,099,353 |  | 2,578,992 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 3,099,351 |  | 2,578,990 |  |

SHAREHOLDERS' FUNDS | 3,099,353 |  | 2,578,992 |  |

Fisherfield Childcare Ltd (Registered number: 03204227)

Balance Sheet - continued

31 May 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

Mr D MacGill - Director

Fisherfield Childcare Ltd (Registered number: 03204227)

Notes to the Financial Statements

For The Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Fisherfield Childcare Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website Improvements are being amortised evenly over their estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fisherfield Childcare Ltd (Registered number: 03204227)

Notes to the Financial Statements - continued

For The Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company holds or issues financial instruments in order to finance its operations. Various financial instruments, for example trade debtors and creditors, arise directly from the company's operations.

| Transactions involving financial instruments result in the Company assuming or transferring to another party one or more of the following financial risks:-

| Liquidity risk

| The Company manages its cash and borrowing requirements in order to minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business. Cash flows are forecast and monitored on a regular basis.

| Credit risk

| Trade debtors are monitored on an ongoing basis and provision is made against doubtful debts for the proportion of the debts which are considered to be irrecoverable. Bad debts are written off at the point where the probability of a recovery becomes unlikely. Exposure to credit risk is limited by the monitoring of customer risk profiles using both internal and external sources. Appropriate action is taken with customers to limit the associated credit risks where a change in risk is identified.

| Going concern

| The financial statements have been prepared on a going concern basis.

| Government grants

| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of income and retained earnings at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

| Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 106 (2024 - 91 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 105,000 |  | 26,959 |  | 131,959 |  |

| AMORTISATION

| At 1 June 2024 | 105,000 |  | 24,046 |  | 129,046 |  |

| Charge for year | - |  | 920 |  | 920 |  |

| At 31 May 2025 | 105,000 |  | 24,966 |  | 129,966 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | 1,993 |  | 1,993 |  |

| At 31 May 2024 | - |  | 2,913 |  | 2,913 |  |

Fisherfield Childcare Ltd (Registered number: 03204227)

Notes to the Financial Statements - continued

For The Year Ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Fixtures |

| leasehold |  | and |  | Motor |  | Computer |

| premises |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 June 2024 | 170,119 |  | 230,861 |  | 39,998 |  | 159,925 |  | 600,903 |  |

| Additions | - |  | 10,272 |  | - |  | 8,891 |  | 19,163 |  |

| At 31 May 2025 | 170,119 |  | 241,133 |  | 39,998 |  | 168,816 |  | 620,066 |  |

| DEPRECIATION

| At 1 June 2024 | 164,418 |  | 200,990 |  | 39,998 |  | 126,921 |  | 532,327 |  |

| Charge for year | 4,108 |  | 7,682 |  | - |  | 9,162 |  | 20,952 |  |

| At 31 May 2025 | 168,526 |  | 208,672 |  | 39,998 |  | 136,083 |  | 553,279 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,593 |  | 32,461 |  | - |  | 32,733 |  | 66,787 |  |

| At 31 May 2024 | 5,701 |  | 29,871 |  | - |  | 33,004 |  | 68,576 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,928,545 |  | 1,719,074 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 84,860 |  | 35,368 |  |

| Tax | 249,744 |  | 140,331 |  |

| Social security and other taxes | 44,857 |  | 37,477 |  |

| Hire purchase | 3,930 |  | 8,001 |  |

| Accruals and deferred income | 8,000 |  | 8,997 |  |

391,391 |  | 230,174 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire Purchase | - |  | 5,332 |  |

9. | RELATED PARTY DISCLOSURES

| Rent of £30,837 (2024: £30,837) was paid to the Directors during the year for premises owned by them personally.

| At 31 May 2025, the amount due from the Directors to the Company £1,477,690 (2024: due to the Company £1,320,089).

Fisherfield Childcare Ltd (Registered number: 03204227)

Notes to the Financial Statements - continued

For The Year Ended 31 May 2025

10. | ULTIMATE CONTROLLING PARTY

| The company is jointly controlled by the directors.