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REGISTERED NUMBER: 03995383 (England and Wales)















Simpkin Limited
Sunflower Childrens Centre

Unaudited Financial Statements

For The Period 1 February 2025 to 31 October 2025






Simpkin Limited (Registered number: 03995383)
Sunflower Childrens Centre






Contents of the Financial Statements
For The Period 1 February 2025 to 31 October 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Simpkin Limited
Sunflower Childrens Centre

Company Information
For The Period 1 February 2025 to 31 October 2025







DIRECTORS: Miss S Blyth





REGISTERED OFFICE: Windsor House
Bayshill Road
Cheltenham
GL50 3AT





REGISTERED NUMBER: 03995383 (England and Wales)





ACCOUNTANTS: Kingswood Allotts Limited
Chartered Accountants
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU

Simpkin Limited (Registered number: 03995383)
Sunflower Childrens Centre

Balance Sheet
31 October 2025

2025 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 309,414 285,146

CURRENT ASSETS
Debtors 5 448,311 323,398
Cash at bank 100,067 144,320
548,378 467,718
CREDITORS
Amounts falling due within one year 6 220,072 318,584
NET CURRENT ASSETS 328,306 149,134
TOTAL ASSETS LESS CURRENT
LIABILITIES

637,720

434,280

CREDITORS
Amounts falling due after more than one year 7 (38,850 ) (77,477 )

PROVISIONS FOR LIABILITIES (28,867 ) (20,488 )
NET ASSETS 570,003 336,315

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 569,903 336,215
SHAREHOLDERS' FUNDS 570,003 336,315

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

Simpkin Limited (Registered number: 03995383)
Sunflower Childrens Centre

Balance Sheet - continued
31 October 2025


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 22 April 2026 and were signed on its behalf by:





Miss S Blyth - Director


Simpkin Limited (Registered number: 03995383)
Sunflower Childrens Centre

Notes to the Financial Statements
For The Period 1 February 2025 to 31 October 2025

1. STATUTORY INFORMATION

Simpkin 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The company shortened its accounting reporting period from 31 January 2026 to 31 October 2025 following a change in ownership on 31 October 2025. The comparative figures have not been amended.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents amounts receivable for services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 3% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on cost
Office equipment - 33% on cost

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 42 (2025 - 38 ) .

Simpkin Limited (Registered number: 03995383)
Sunflower Childrens Centre

Notes to the Financial Statements - continued
For The Period 1 February 2025 to 31 October 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Long and Motor Office
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2025 533,748 76,873 27,785 10,489 648,895
Additions - 46,631 - 323 46,954
Disposals - (7,792 ) - (7,493 ) (15,285 )
At 31 October 2025 533,748 115,712 27,785 3,319 680,564
DEPRECIATION
At 1 February 2025 262,314 70,114 20,838 10,483 363,749
Charge for period 12,009 4,174 5,210 228 21,621
Eliminated on disposal - (6,728 ) - (7,492 ) (14,220 )
At 31 October 2025 274,323 67,560 26,048 3,219 371,150
NET BOOK VALUE
At 31 October 2025 259,425 48,152 1,737 100 309,414
At 31 January 2025 271,434 6,759 6,947 6 285,146

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2025
£    £   
Trade debtors 21,641 18,581
Other debtors 406,821 47,525
Director's current account - 250,892
Prepayments and accrued income 19,849 6,400
448,311 323,398

Other debtors incudes a loan balance of £15,000 from K Simpkin, who resigned as a director on 31 October 2025. This has been fully settled subsequent to the reporting date and within 9 months of the period end.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2025
£    £   
Bank loans and overdrafts - 51,641
Trade creditors 600 2,018
Taxation 76,717 82,757
Social security and other taxes 11,842 8,666
Other creditors 21,319 4,539
Director's current account 1 -
Accrued expenses 16,195 7,049
Deferred government grants 93,398 161,914
220,072 318,584

Simpkin Limited (Registered number: 03995383)
Sunflower Childrens Centre

Notes to the Financial Statements - continued
For The Period 1 February 2025 to 31 October 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2025
£    £   
Bank loans - 1-2 years - 37,277
Deferred government grants 38,850 40,200
38,850 77,477

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2025
£    £   
Bank loans - 88,918

The bank loan was fully repaid within the period.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2025 and the year ended 31 January 2025:

2025 2025
£    £   
K M Simpkin
Balance outstanding at start of period 250,891 170,095
Amounts advanced 122,386 240,796
Amounts repaid (373,277 ) (160,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 250,891

At 31 October 2026, £15,000 of outstanding Directors loan has been reclassified to Other debtors and was fully settled subsequent to the reporting date