Premier Childcare Limited Accounts


						Registered number
						05416249


	Premier Childcare Limited
	Filleted Accounts
	30 April 2025



at	30 April 2025
Company No.		05416249
			Notes		2025		2024
					£		£
Fixed assets
	Intangible assets		4		-		-
	Tangible assets		5		3,150		4,091


					3,150		4,091
Current assets

	Debtors		6	881,361		787,285

	Cash at bank and in hand			79,534		20,608
				960,895		807,893
Creditors: Amount falling due within one year			7	(189,747)	()	(158,523)	()
Net current assets					771,148		649,370
Total assets less current liabilities					774,298		653,461
Creditors: Amounts falling due after more than one year			8		(8,354)		(17,438)



Net assets					765,944		636,023

Capital and reserves
	Called up share capital				2		2



	Profit and loss account		9		765,942		636,021

Total equity					765,944		636,023



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 17 April 2026 and signed on its behalf by:
H.K. Dhaliwal
Director
17 April 2026

for the year ended 30 April 2025

General information

Premier Childcare Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05416249

Its registered office is:

142 Aldborough Road South

Ilford

Essex

IG3 8HA

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% reducing balance

Goodwill

10 years

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	10	13

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 May 2024	170,000	170,000


		At 30 April 2025	170,000	170,000
		Amortisation and impairment
		At 1 May 2024	170,000	170,000



		At 30 April 2025	170,000	170,000
		Net book values
		At 30 April 2025	-	-
		At 30 April 2024	-	-

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 May 2024	11,359	50,653	62,012
		Additions	108	-	108



		At 30 April 2025	11,467	50,653	62,120
		Depreciation
		At 1 May 2024	8,977	48,944	57,921
		Charge for the year	622	427	1,049



		At 30 April 2025	9,599	49,371	58,970
		Net book values
		At 30 April 2025	1,868	1,282	3,150
		At 30 April 2024	2,382	1,709	4,091

6	Debtors
			2025	2024
			£	£
		Trade debtors	22,413	23,889





		Other debtors	858,948	763,396

			881,361	787,285

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£


		Bank loan	8,313	9,229




		Taxes and social security	95,374	95,987
		Loans from directors	20,696	6,387
		Other creditors	65,364	46,920

			189,747	158,523

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Bank loan	8,354	17,438






			8,354	17,438

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	-	1,000

			-	1,000

		Dividends by type:

		Equity dividends	-	1,000
			-	1,000