LA Childcare Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05398182 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

LA Childcare Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T J Corney

Mrs H M Taylor

SECRETARY:

R J Corney

REGISTERED OFFICE:

Meadow View

Main Road

Easter Compton

Bristol

BS35 5RE

REGISTERED NUMBER:

05398182 (England and Wales)

ACCOUNTANTS:

Stanley Joseph Limited

Chartered Accountants

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

BANKERS:

HSBC Bank Plc

27 Gloucester Road North

Filton

Bristol

BS7 0SQ

FIXED ASSETS

Property, plant and equipment

4

6,849

8,078

CURRENT ASSETS

Debtors

5

11,015

7,179

Cash at bank

153,330

156,235

164,345

163,414

CREDITORS

Amounts falling due within one year

6

48,526

65,020

NET CURRENT ASSETS

115,819

98,394

TOTAL ASSETS LESS CURRENT
LIABILITIES

122,668

106,472

PROVISIONS FOR LIABILITIES

1,687

1,989

NET ASSETS

120,981

104,483

CAPITAL AND RESERVES

Called up share capital

7

2

Retained earnings

8

120,979

104,481

SHAREHOLDERS' FUNDS

120,981

104,483

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

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

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 28 May 2026 and were signed on its behalf by:

Mrs T J Corney - Director

1.	STATUTORY INFORMATION

LA 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.

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 the amounts receivable, excluding trade discounts, by the company for services provided and grants received during the year. All transactions arose in the United Kingdom.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

10% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 26 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 August 2024

10,453

400

19,001

29,854

Additions

-

1,199

At 31 July 2025

10,453

400

20,200

31,053

DEPRECIATION

At 1 August 2024

8,437

373

12,966

21,776

Charge for year

403

5

2,020

2,428

At 31 July 2025

8,840

378

14,986

24,204

NET BOOK VALUE

At 31 July 2025

1,613

22

5,214

6,849

At 31 July 2024

2,016

27

6,035

8,078

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

8,250

5,761

Staff loans

300

-

Prepayments

2,465

1,418

11,015

7,179

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

51

2

Tax

19,890

27,505

Social security and other taxes

5,066

12,586

Other creditors

289

833

Pensions

1,510

2,374

Directors' current accounts

18,967

Accrued expenses

2,753

48,526

65,020

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

1

Ordinary A

1

Ordinary B

1

2

8.

RESERVES

Retained

earnings

£

At 1 August 2024

104,481

Profit for the year

68,278

Dividends

(51,780

)

At 31 July 2025

120,979

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £51,780 (2024 - £52,000) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mrs T J Corney and Mrs H M Taylor, directors of the company.