REGISTERED NUMBER: 07830535 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Fusion Childcare Services

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs T Wilkins

REGISTERED OFFICE:

45 Cranbourne Drive

Harpenden

Hertfordshire

AL5 1RJ

REGISTERED NUMBER:

07830535 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

OFSTED REGISTRATION NO:

EY 44 04 36 - After-school

URN 2851787 - Preschool

FIXED ASSETS

Tangible assets

4

22,893

26,022

CURRENT ASSETS

Debtors

5

9,235

5,316

Cash at bank

30,000

1,843

39,235

7,159

CREDITORS

Amounts falling due within one year

6

128,405

88,511

NET CURRENT LIABILITIES

(89,170

)

(81,352

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(66,277

)

(55,330

)

CREDITORS

Amounts falling due after more than one year

7

-

9,376

NET LIABILITIES

(66,277

)

(64,706

)

RESERVES

Income and expenditure account

8

(66,277

)

(64,706

)

(66,277

)

(64,706

)

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 director acknowledges her 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.

Approved by the director and authorised for issue on 29 May 2026 and were signed by:

Mrs T Wilkins - Director

1.	STATUTORY INFORMATION

Fusion Childcare Services is a private company limited by Guarantee and incorporated in England & Wales. Its registered office is 45 Cranbourne Drive, Harpenden, Herts, AL5 1RJ.

The financial statements are presented in Sterling, which is the functional currency of the company.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006

Revenue

Revenue represents the fair value of fees and expenses charged to clients (having regard to the fulfilment of contractual obligations).

Tangible fixed assets & depreciation

Tangible Fixed Assets are initially recorded at cost.

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

Furniture & Equipment - 20% on reducing value

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

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 all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. 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.

Value added tax

As a provider of educational services registered under Ofsted the Company is not subject to VAT and thus does not charge VAT on fees and services provided. In these accounts, where applicable, expenditure is shown inclusive of VAT.

Pensions

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

& furniture

£

COST

At 1 September 2024

62,064

Additions

2,595

At 31 August 2025

64,659

DEPRECIATION

At 1 September 2024

36,042

Charge for year

5,724

At 31 August 2025

41,766

NET BOOK VALUE

At 31 August 2025

22,893

At 31 August 2024

26,022

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

4,255

995

Other debtors

4,980

4,321

9,235

5,316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

21,294

29,338

Trade creditors

1,336

445

Social security and other taxes

7,126

12,855

Other creditors

11,592

13,370

Accruals and deferred income

87,057

32,503

128,405

88,511

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-5 years

-

9,376

8.

RESERVES

Income

and

expenditur

account

£

At 1 September 2024

(64,706

)

Deficit for the year

(1,571

)

At 31 August 2025

(66,277

)

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for the Director and employees. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date, there were unpaid contributions of £596 (2024 -£698).

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other Debtors is the following loan to the Director:

T Wilkins

£

At 1st September 2024

2,304

Amount advanced

2,316

Amount repaid

1,657

At 31st August 2024

2,963

The above loan is unsecured and repayable on demand.

11.	STATUS OF COMPANY

The company, not having share capital, is a company limited by guarantee under the provision of the Companies Act 2006. The liability of the members of the company shall not exceed £1 should the company be wound up.

12.	ULTIMATE CONTROL

Ultimate Control is vested in the Director who is currently the sole member of the company.