Chorlton Out of School Hours Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 02847196

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,334		76,222

			65,334		76,222
CURRENT ASSETS
Debtors	5	864		767
Cash at bank and in hand		40,409		34,299

		41,273		35,066
Creditors: Amounts Falling Due Within One Year	6	(1,849 )		(1,703 )

NET CURRENT ASSETS (LIABILITIES)			39,424		33,363

TOTAL ASSETS LESS CURRENT LIABILITIES			104,758		109,585

NET ASSETS			104,758		109,585

Income and Expenditure Account			104,758		109,585

MEMBERS' FUNDS			104,758		109,585

For the year ending 31 August 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 Income and Expenditure Account.

On behalf of the board

Mrs Julie Jones

Director

25 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Chorlton Out of School Hours Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02847196 . The registered office is C/O Richardson & Co, 13 Oxford Road, Altrincham, WA14 2DY.

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

Revenue represents fees received from members.

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:

Plant & Machinery

10% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	108,886

As at 31 August 2025	108,886

Depreciation
As at 1 September 2024	32,664
Provided during the period	10,888

As at 31 August 2025	43,552

Net Book Value
As at 31 August 2025	65,334

As at 1 September 2024	76,222

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	650	630
Other debtors	214	137

	864	767

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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Chorlton Out of School Hours Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	265	239
Accruals and deferred income	1,584	1,464

	1,849	1,703

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method.

7. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £207 (2024 £181) were due to the fund. They are included in Other Creditors.

8. Reserves

	Income and Expenditure Account
	£
As at 1 September 2024	109,585
Loss for the year and total comprehensive income	(4,827 )

As at 31 August 2025	104,758

The Company trades as a co-operative, providing comprehensive and affordable childcare services to its members.

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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