REGISTERED NUMBER: 04930114 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

Braunstone Childcare Co-operative Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

G Williams

S Bradshaw

L Moore

REGISTERED OFFICE:

2 Hamelin Road

Braunstone

Leicestershire

LE3 1JN

REGISTERED NUMBER:

04930114 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Braunstone Childcare Co-operative Ltd for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Braunstone Childcare Co-operative Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Braunstone Childcare Co-operative Ltd and state those matters that we have agreed to state to the Board of Directors of Braunstone Childcare Co-operative Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Braunstone Childcare Co-operative Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Braunstone Childcare Co-operative Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Braunstone Childcare Co-operative Ltd. You consider that Braunstone Childcare Co-operative Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Braunstone Childcare Co-operative Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

26 May 2026

FIXED ASSETS

Tangible assets

4

87,614

53,225

CURRENT ASSETS

Debtors

5

20,283

17,116

Cash at bank and in hand

414,843

439,236

435,126

456,352

CREDITORS

Amounts falling due within one year

6

156,306

143,929

NET CURRENT ASSETS

278,820

312,423

TOTAL ASSETS LESS CURRENT LIABILITIES

366,434

365,648

CREDITORS

Amounts falling due after more than one year

7

525

620

NET ASSETS

365,909

365,028

RESERVES

Income and expenditure account

365,909

365,028

365,909

365,028

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

G Williams - Director

1.	STATUTORY INFORMATION

Braunstone Childcare Co-operative Ltd is a private company, limited by guarantee , 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 represents net invoiced sales of services and grants received from funders.

Tangible fixed assets

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

Improvements to property

-

15% reducing balance

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% straight line basis

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.

Grant income

Grants receivable relating to revenue expenditure are included in the period to which they relate.

Capital grants are written off over the expected life of the relevant assets.

Government grants receivable in relation to the job retention scheme are recognised as income over the periods necessary to match them against the related costs which they are intended to compensate, on a systematic basis. Other government grants received are recognised at the point of receipt. Government grants are shown within grant income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

119,711

108,909

24,729

253,349

Additions

36,389

8,518

4,660

49,567

Disposals

-

(361

)

(4,800

)

(5,161

)

At 31 August 2025

156,100

117,066

24,589

297,755

DEPRECIATION

At 1 September 2024

71,373

104,875

23,876

200,124

Charge for year

10,391

2,381

2,406

15,178

Eliminated on disposal

-

(361

)

(4,800

)

(5,161

)

At 31 August 2025

81,764

106,895

21,482

210,141

NET BOOK VALUE

At 31 August 2025

74,336

10,171

3,107

87,614

At 31 August 2024

48,338

4,034

853

53,225

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

7,148

8,105

Other debtors

13,135

9,011

20,283

17,116

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

90

-

Taxation and social security

10,663

8,438

Other creditors

145,553

135,491

156,306

143,929

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

525

620

8.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £435 (2024 - £1,306).