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REGISTERED NUMBER: 10891849 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

NEW ROOTS CHILDREN'S SERVICES LIMITED

NEW ROOTS CHILDREN'S SERVICES LIMITED (REGISTERED NUMBER: 10891849)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

NEW ROOTS CHILDREN'S SERVICES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | S J Howard

| REGISTERED OFFICE: | 139 Stoney Lane

| Rainhill

| Prescot

| L35 9JY

| REGISTERED NUMBER: | 10891849 (England and Wales)

| ACCOUNTANTS: | Xeinadin Barnsley Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

NEW ROOTS CHILDREN'S SERVICES LIMITED (REGISTERED NUMBER: 10891849)

BALANCE SHEET

31 JULY 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 103,041 |  | 83,140 |  |

CURRENT ASSETS

Debtors | 5 | 165,253 |  | 71,326 |  |

Cash at bank and in hand | 56,626 |  | 24,618 |  |

221,879 |  | 95,944 |  |

CREDITORS

Amounts falling due within one year | 6 | 105,209 |  | 98,981 |  |

NET CURRENT ASSETS/(LIABILITIES) | 116,670 |  | (3,037 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 219,711 |  | 80,103 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 219,710 |  | 80,102 |  |

SHAREHOLDERS' FUNDS | 219,711 |  | 80,103 |  |

NEW ROOTS CHILDREN'S SERVICES LIMITED (REGISTERED NUMBER: 10891849)

BALANCE SHEET - continued

31 JULY 2025

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

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

The director acknowledges his 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 director and authorised for issue on 9 December 2025 and were signed by:

S J Howard - Director

NEW ROOTS CHILDREN'S SERVICES LIMITED (REGISTERED NUMBER: 10891849)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| New Roots Children's Services Limited 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| When the outcome of a transaction can be estimated reliably, turnover from children's residential housing and support services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to contract service.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Computer equipment - 33% straight line

| Fixtures and fittings - 25% reducing balance

| Leasehold improvements - 8% on cost

| Motor vehicles - 10% straight line

NEW ROOTS CHILDREN'S SERVICES LIMITED (REGISTERED NUMBER: 10891849)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 20 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | and |  | Motor |  | Computer |

| leasehold |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 82,219 |  | 23,481 |  | 17,540 |  | 15,864 |  | 139,104 |  |

| Additions | - |  | - |  | 20,500 |  | 12,525 |  | 33,025 |  |

| At 31 July 2025 | 82,219 |  | 23,481 |  | 38,040 |  | 28,389 |  | 172,129 |  |

| DEPRECIATION

| At 1 August 2024 | 26,319 |  | 11,514 |  | 3,599 |  | 14,532 |  | 55,964 |  |

| Charge for year | 6,577 |  | 2,991 |  | 1,823 |  | 1,733 |  | 13,124 |  |

| At 31 July 2025 | 32,896 |  | 14,505 |  | 5,422 |  | 16,265 |  | 69,088 |  |

| NET BOOK VALUE

| At 31 July 2025 | 49,323 |  | 8,976 |  | 32,618 |  | 12,124 |  | 103,041 |  |

| At 31 July 2024 | 55,900 |  | 11,967 |  | 13,941 |  | 1,332 |  | 83,140 |  |

NEW ROOTS CHILDREN'S SERVICES LIMITED (REGISTERED NUMBER: 10891849)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 78,548 |  | 507 |  |

| Other debtors | 1,000 |  | - |  |

| Directors' current accounts | 51,842 |  | 46,068 |  |

| Prepayments and accrued income | 33,863 |  | 24,751 |  |

165,253 |  | 71,326 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Corporation tax | 44,883 |  | 16,334 |  |

| Social security and other taxes | 7,128 |  | 32,758 |  |

| Other creditors | 50,689 |  | 47,505 |  |

| Accruals and deferred income | 2,509 |  | 2,384 |  |

105,209 |  | 98,981 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |