Your Childcare Solutions Limited


Directors	Choudhury, Jenny Louise
	Choudhury, Parvij


Company Secretary	CHOUDHURY, Parvij


Registered Address	304 Broadway
	Bexleyheath
	DA6 8AH


Registered Number	08127138 (England and Wales)

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.

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

	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.

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.

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.

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.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Franchise fee - 4 years

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:
Franchise fee - 4 years

	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
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. 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.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	38		47

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 August 24	28,200
	At 31 July 25	28,200
	Amortisation and impairment
	At 01 August 24	28,200
	At 31 July 25	28,200
	Net book value
	At 31 July 25	-
	At 31 July 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	555,672
	Additions	6,060
	Disposals	(1,710)
	At 31 July 25	560,022
	Depreciation and impairment
	At 01 August 24	344,954
	Charge for year	37,553
	On disposals	(342)
	At 31 July 25	382,165
	Net book value
	At 31 July 25	177,857
	At 31 July 24	210,718


	Motor vehicles are included under this heading.

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	38,217	2,675
Amounts owed by associates and joint ventures / participating interests	859,894	859,894
Other debtors	27,033	25,505
Prepayments and accrued income	23,320	14,929
Total	948,464	903,003


	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.

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.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	20,000	21,741
Amounts owed to related parties	709,277	701,055
Taxation and social security	130,073	111,476
Finance lease and HP contracts	29,105	29,105
Other creditors	4,572	1,148
Accrued liabilities and deferred income	98,008	99,206
Total	991,035	963,731


	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. The hire purchase liability of £29,105 (2024: £29,105) is secured by way of a fixed charge over the relevant assets.

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. 

The hire purchase liability of £29,105 (2024: £29,105) is secured by way of a fixed charge over the relevant assets.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,333	23,716
Other creditors	20,726	44,869
Total	24,059	68,585


	The bank loan is secured by way of a fixed and floating charge over the company’s assets. The hire purchase liability of £20,725 (2024: £44,868) is secured by way of a fixed charge over the relevant assets.

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	49,831		73,973

9.	Provisions for liabilities
	Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance sheet.

	2025	2024
	£	£
Net deferred tax liability (asset)	22,425	19,672
Total	22,425	19,672

10.	Guarantees provided on behalf of directors
	The directors have provided personal guarantees in respect of the company's bank and other loans.

11.	Related party transactions
	The directors of the company, are also directors and shareholders of 786 Childcare Limited. The company has received loans from this company. The amount outstanding at the balance sheet date was £709,277 (2024 : £701,055), which is included in creditors 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 £797,368 (2024: £797,368), which is 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 , which is dormant. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £62,526 ( 2024: £62,526), which is included in debtors due within one year. These loans are interest free and repayable on demand. The directors have advanced loans to the company. The amount due to them at the balance sheet date was £3,896 (2024: £7). The company has paid dividends to the directors / shareholders of £350,000 ( 2024 : £296,000 ).

11.

Related party transactions

The directors of the company, are also directors and shareholders of 786 Childcare Limited. The company has received loans from this company. The amount outstanding at the balance sheet date was £709,277 (2024 : £701,055), which is included in creditors 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 £797,368 (2024: £797,368), which is 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 , which is dormant. The company has advanced loans to this company. The amount outstanding at the balance sheet date was £62,526  ( 2024: £62,526), which is included in debtors due within one year. These loans are interest free and repayable on demand.

The directors have advanced loans to the company. The amount due to them at the balance sheet date was £3,896 (2024: £7).

The company has paid dividends to the directors / shareholders of £350,000 ( 2024 : £296,000 ).

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		177,857		210,718
			177,857		210,718
Current assets
Debtors	5	948,464		903,003
Cash at bank and on hand		56,130		93,829
		1,004,594		996,832
Creditors amounts falling due within one year	6	(991,035)		(963,731)
Net current assets (liabilities)			13,559		33,101
Total assets less current liabilities			191,416		243,819
Creditors amounts falling due after one year	7		(24,059)		(68,585)
Provisions for liabilities	9		(22,425)		(19,672)
Net assets			144,932		155,562
Capital and reserves
Called up share capital			100		100
Profit and loss account			144,832		155,462
Shareholders' funds			144,932		155,562