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Registered number: 08826818
Total Childcare Services (Tcs) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Blackman Terry Accountants Limited
Total Childcare Services (Tcs) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Total Childcare Services (Tcs) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08826818

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,872 |  | 27,249
|  |  | 23,872 |  | 27,249
CURRENT ASSETS
Stocks | 5 | 2,110 |  | 1,520 |
Debtors | 6 | 32,726 |  | 19,444 |
Cash at bank and in hand |  | 41,185 |  | 19,695 |
|  | 76,021 |  | 40,659 |
Creditors: Amounts Falling Due Within One Year | 7 | (65,927 ) |  | (31,500 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,094 |  | 9,159
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,966 |  | 36,408
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (18,982 ) |  | (24,537 )
NET ASSETS |  |  | 14,984 |  | 11,871
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 14,982 |  | 11,869
SHAREHOLDERS' FUNDS |  |  | 14,984 |  | 11,871

Page 1
Page 2
Total Childcare Services (Tcs) Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr Nicholas Porter Director
19/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Total Childcare Services (Tcs) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Total Childcare Services (Tcs) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08826818 . The registered office is Stockleigh Hall, Stockleigh Road, St. Leonards-On Sea, East Sussex, TN38 0JP .
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 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.
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:

Property improvements | 10% straight line
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Office equipment | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
Total Childcare Services (Tcs) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 24)
22 24
4. Tangible Assets

| Land & Property
--- | ---
| Property improvements | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 35,019 | 8,900 | 23,772 | 67,691
Additions | - | - | 2,713 | 2,713
As at 31 December 2025 | 35,019 | 8,900 | 26,485 | 70,404
Depreciation
As at 1 January 2025 | 15,408 | 6,279 | 18,755 | 40,442
Provided during the period | 3,502 | 655 | 1,933 | 6,090
As at 31 December 2025 | 18,910 | 6,934 | 20,688 | 46,532
Net Book Value
As at 31 December 2025 | 16,109 | 1,966 | 5,797 | 23,872
As at 1 January 2025 | 19,611 | 2,621 | 5,017 | 27,249

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 2,110 |  | 1,520

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,634 |  | 865
Other debtors | 30,092 |  | 18,579
| 32,726 |  | 19,444

Page 4
Page 5
Total Childcare Services (Tcs) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,556 |  | 5,556
Other creditors | 43,066 |  | 15,821
Taxation and social security | 17,305 |  | 10,123
| 65,927 |  | 31,500

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 18,982 |  | 24,537

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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