REGISTERED NUMBER: 14656014 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28th February 2026

for

Turning Point Residential Childcare Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTOR:

Mrs A C Robinson

SECRETARY:

REGISTERED OFFICE:

C/O Towers + Gornall Ltd

River View, 96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

REGISTERED NUMBER:

14656014 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Property, plant and equipment

4

-

48,554

CURRENT ASSETS

Debtors

5

120,737

44,369

Cash at bank and in hand

-

70,140

120,737

114,509

CREDITORS

Amounts falling due within one year

6

16,641

49,416

NET CURRENT ASSETS

104,096

65,093

TOTAL ASSETS LESS CURRENT LIABILITIES

104,096

113,647

CREDITORS

Amounts falling due after more than one year

7

-

(19,579

)

PROVISIONS FOR LIABILITIES

-

(257

)

NET ASSETS

104,096

93,811

CAPITAL AND RESERVES

Called up share capital

160

160

Retained earnings

103,936

93,651

104,096

93,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 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 director and authorised for issue on 27th May 2026 and were signed by:

Mrs A C Robinson - Director

1.	STATUTORY INFORMATION

Turning Point Residential Childcare Ltd 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on cost and 15% on reducing balance

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.

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 7 (2025 - 22 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1st March 2025

62,047

Disposals

(62,047

)

At 28th February 2026

-

DEPRECIATION

At 1st March 2025

13,493

Eliminated on disposal

(13,493

)

At 28th February 2026

-

NET BOOK VALUE

At 28th February 2026

-

At 28th February 2025

48,554

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

-

44,000

Other debtors

-

369

-

44,369

Amounts falling due after more than one year:

Other debtors

120,737

-

Aggregate amounts

120,737

44,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

4,999

Trade creditors

-

7,101

Taxation and social security

13,614

32,960

Other creditors

3,027

4,356

16,641

49,416

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

19,579

The following reproduces the text of the report prepared for the director 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 Director 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 Turning Point Residential Childcare Ltd for the year ended 28th February 2026 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Turning Point Residential Childcare Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Turning Point Residential Childcare Ltd and state those matters that we have agreed to state to the director of Turning Point Residential Childcare Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Turning Point Residential Childcare 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 Turning Point Residential Childcare Ltd. You consider that Turning Point Residential Childcare 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 Turning Point Residential Childcare 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.

This report is made solely to our client and we do not accept responsibility to anyone else.

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

27th May 2026