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786 Childcare Limited

Registered Number
11197986
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

786 Childcare Limited
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | Choudhury, Jenny Louise
| Choudhury, Parvij

Registered Address | Monkey Puzzle Day Nursery Welling
| 73 Upper Wickham Lane
| Welling
| DA16 3AF

Registered Number | 11197986 (England and Wales)

786 Childcare Limited
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 209,456 |  |  |  | 181,353
|  |  |  | 209,456 |  |  |  | 181,353
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,134,644 |  |  |  | 1,084,816 |  |
Cash at bank and on hand |  | 112,182 |  |  |  | 15,273 |  |
|  | 1,246,826 |  |  |  | 1,100,089 |  |
Creditors amounts falling due within one year | 5 | (166,834) |  |  |  | (186,478) |  |
Net current assets (liabilities) |  |  |  | 1,079,992 |  |  |  | 913,611
Total assets less current liabilities |  |  |  | 1,289,448 |  |  |  | 1,094,964
Creditors amounts falling due after one year | 6 |  |  | (38,785) |  |  |  | (18,667)
Provisions for liabilities |  |  |  | (30,475) |  |  |  | (15,049)
Net assets |  |  |  | 1,220,188 |  |  |  | 1,061,248
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 1,220,088 |  |  |  | 1,061,148
Shareholders' funds |  |  |  | 1,220,188 |  |  |  | 1,061,248

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 April 2026, and are signed on its behalf by:
Choudhury, Parvij Director Registered Company No. 11197986

786 Childcare Limited
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

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

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Leasehold Property is depreciated over the 15 year term of the lease. Depreciation is provided on all other tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

| Government grants or assistance
--- | ---
| Government grants are accounted for when the success of the application has been confirmed, or when the actual funds are received.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 21 |  | 23

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 August 24 | 371,053
| Additions | 55,588
| At 31 July 25 | 421,395
| Depreciation and impairment
| At 01 August 24 | 189,700
| Charge for year | 27,485
| At 31 July 25 | 211,939
| Net book value
| At 31 July 25 | 209,456
| At 31 July 24 | 181,353

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 20,121 |  | -
| Amounts owed by associates and joint ventures / participating interests | 1,095,311 |  | 1,067,157
| Other debtors | 12,922 |  | 12,922
| Prepayments and accrued income | 6,290 |  | 4,736
| Total | 1,134,644 |  | 1,084,815

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 37,835 |  | 43,368
| Bank borrowings and overdrafts | 16,000 |  | 50,812
| Taxation and social security | 58,411 |  | 58,546
| Finance lease and HP contracts | 6,020 |  | -
| Other creditors | 21,281 |  | 12,218
| Accrued liabilities and deferred income | 27,287 |  | 21,534
| Total | 166,834 |  | 186,478

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The bank loans are secured by way of a fixed and floating charge over the company’s assets.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,667 |  | 18,667
| Other creditors | 36,118 |  | -
| Total | 38,785 |  | 18,667

| The bank loans are secured by way of a fixed and floating charge over the company’s assets.

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 42,138 |  | -

8. | Guarantees provided on behalf of directors
--- | ---
| The directors have given personal guarantees in respect of the company's bank loan.

9. | Related party transactions
--- | ---
| The directors of the company, are also directors and shareholders of Your Childcare Solutions Limited. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £709,278 ( 2024: £701,055), which are included in debtors due within one year. These loans are interest free and repayable on demand. The directors of the company, are also directors and shareholders of EC Performing Arts Limited. This company is not trading as no income has been generated since incorporation. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £119,573 ( 2024: £111,823), which are included in debtors due within one year. These loans are interest free and repayable on demand. The directors of the company, are also directors and shareholders of 786 Lettings Limited. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £266,460 ( 2024: £254,278), which are included in debtors due within one year. These loans are interest free and repayable on demand.