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Registered number: 11563047
Capital Children's Care Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Guida Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11563047
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 376,296 237,849
376,296 237,849
CURRENT ASSETS
Debtors 5 991,443 478,844
Cash at bank and in hand 799,549 650,867
1,790,992 1,129,711
Creditors: Amounts Falling Due Within One Year 6 (528,930 ) (365,297 )
NET CURRENT ASSETS (LIABILITIES) 1,262,062 764,414
TOTAL ASSETS LESS CURRENT LIABILITIES 1,638,358 1,002,263
Creditors: Amounts Falling Due After More Than One Year 7 (11,632 ) (17,716 )
NET ASSETS 1,626,726 984,547
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 1,626,723 984,544
SHAREHOLDERS' FUNDS 1,626,726 984,547
Page 1
Page 2
For the year ending 31 December 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
John Lawrence
Director
19/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Capital Children's Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11563047 . The registered office is 4 Pike Way, North Weald, Epping, Essex, CM16 6BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2-10 years
Motor Vehicles 3 years
Fixtures & Fittings 2-10 years
Computer Equipment 3 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 56 (2024: 24)
56 24
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 260,469 33,750 65,269 9,055 368,543
Additions 158,138 53,495 - 2,440 214,073
As at 31 December 2025 418,607 87,245 65,269 11,495 582,616
Depreciation
As at 1 January 2025 99,314 16,572 6,333 8,475 130,694
Provided during the period 47,873 13,261 11,472 3,020 75,626
As at 31 December 2025 147,187 29,833 17,805 11,495 206,320
Net Book Value
As at 31 December 2025 271,420 57,412 47,464 - 376,296
As at 1 January 2025 161,155 17,178 58,936 580 237,849
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 147,055 162,921
Amounts owed by group undertakings 673,743 289,993
Other debtors 170,645 25,930
991,443 478,844
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 221,061 154,504
Taxation and social security 307,869 210,793
528,930 365,297
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,632 17,716
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 5