REGISTERED NUMBER: 04757201 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

PEDMORE CHILD CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Pinder

Mrs H Bennett

Mrs L K Pinder

SECRETARY:

S Pinder

REGISTERED OFFICE:

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

REGISTERED NUMBER:

04757201 (England and Wales)

ACCOUNTANTS:

Saxon & Co Accountants Ltd

Chartered Certified Accountants

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

FIXED ASSETS

Intangible assets

4

4,500

6,000

Tangible assets

5

2,229

2,596

6,729

8,596

CURRENT ASSETS

Debtors

6

1,325

1,585

Cash at bank

18,705

15,405

20,030

16,990

CREDITORS

Amounts falling due within one year

7

7,247

5,267

NET CURRENT ASSETS

12,783

11,723

TOTAL ASSETS LESS CURRENT LIABILITIES

19,512

20,319

PROVISIONS FOR LIABILITIES

8

424

493

NET ASSETS

19,088

19,826

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

9

19,078

19,816

SHAREHOLDERS' FUNDS

19,088

19,826

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 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

Mrs H Bennett - Director

Mrs L K Pinder - Director

1.	STATUTORY INFORMATION

Pedmore Child Care 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

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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 year was 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

15,000

AMORTISATION

At 1 August 2024

9,000

Charge for year

1,500

At 31 July 2025

10,500

NET BOOK VALUE

At 31 July 2025

4,500

At 31 July 2024

6,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 August 2024

16,983

Additions

282

At 31 July 2025

17,265

DEPRECIATION

At 1 August 2024

14,387

Charge for year

649

At 31 July 2025

15,036

NET BOOK VALUE

At 31 July 2025

2,229

At 31 July 2024

2,596

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

734

619

Tax

92

81

Prepayments

499

885

1,325

1,585

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation

483

-

Social security and other taxes

2,122

1,085

Director's current account

2,493

2,183

Accrued expenses

2,149

1,999

7,247

5,267

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

424

493

Deferred

tax

£

Balance at 1 August 2024

493

Provided during year

(69

)

Balance at 31 July 2025

424

9.

RESERVES

Retained

earnings

£

At 1 August 2024

19,816

Profit for the year

262

Dividends

(1,000

)

At 31 July 2025

19,078