REGISTERED NUMBER: 09643966 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BLOSSOMS CHILDCARE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R S Athwal

Mrs K K Chakira

REGISTERED OFFICE:

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

REGISTERED NUMBER:

09643966 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Intangible assets

4

88,502

97,350

Tangible assets

5

807,248

817,995

895,750

915,345

CURRENT ASSETS

Debtors

17,611

22,465

Cash at bank

40,515

219

58,126

22,684

CREDITORS

Amounts falling due within one year

331,777

338,858

NET CURRENT LIABILITIES

(273,651

)

(316,174

)

TOTAL ASSETS LESS CURRENT LIABILITIES

622,099

599,171

CREDITORS

Amounts falling due after more than one year

6

(337,560

)

(352,976

)

PROVISIONS FOR LIABILITIES

(55,364

)

(55,636

)

NET ASSETS

229,175

190,559

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

228,007

228,007

Retained earnings

1,068

(37,548

)

SHAREHOLDERS' FUNDS

229,175

190,559

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

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 May 2026 and were signed on its behalf by:

Mrs K K Chakira - Director

1.	STATUTORY INFORMATION

Blossoms Childcare 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the directors.

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 2016, is being amortised evenly over its estimated useful life of twenty 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.

Freehold property

-

Not provided

Long leasehold

-

5% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

The company reviews the estimated useful life of its freehold property on an ongoing basis. This review indicated that freehold property held by the company increases in value and it is more appropriate for the freehold property held by the company not to be depreciated each year and rather held at its fair value.

Government grants

Government grants, including non-monetary grants shall not be recognised until there is reasonable assurance that:

(a) the entity will comply with the conditions attaching to them; and

(b) the grants will be received.

Taxation

Taxation for the year 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 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.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 51 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

176,998

AMORTISATION

At 1 January 2025

79,648

Amortisation for year

8,848

At 31 December 2025

88,496

NET BOOK VALUE

At 31 December 2025

88,502

At 31 December 2024

97,350

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

895,908

Additions

1,107

At 31 December 2025

897,015

DEPRECIATION

At 1 January 2025

77,913

Charge for year

11,854

At 31 December 2025

89,767

NET BOOK VALUE

At 31 December 2025

807,248

At 31 December 2024

817,995

Freehold property was valued by the directors as at 31 December 2025.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans

240,360

255,776

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

4,579

18,936

Bank loans

369,960

385,376

374,539

404,312

Bank loan is secured against fixed and floating charges over the property held by company.

Bank overdraft is secured over a personal guarantee provided by the directors.

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £255,963 (2024 - £269,016) to the directors.