TIME OUT FOSTERING LIMITED


Directors	CROSS, Jeremy Stuart
	YOUNG, Alison Jill


Registered Address	Unit 17 Oaklands Business Centre
	64/68 Elm Grove
	Worthing
	BN11 5LH


Registered Number	05239451 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,461		2,390
			3,461		2,390
Current assets
Debtors		266,853		276,919
Cash at bank and on hand		278,738		552,061
		545,591		828,980
Creditors amounts falling due within one year	4	(77,092)		(82,084)
Net current assets (liabilities)			468,499		746,896
Total assets less current liabilities			471,960		749,286
Creditors amounts falling due after one year	5		(128,493)		(71,485)
Provisions for liabilities	6		(55,013)		(45,786)
Net assets			288,454		632,015
Capital and reserves
Share premium			10,216		10,216
Profit and loss account			278,238		621,799
Shareholders' funds			288,454		632,015

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 June 2026, and are signed on its behalf by:

CROSS, Jeremy Stuart
Director

YOUNG, Alison Jill
Director

Registered Company No. 05239451

TIME OUT FOSTERING LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		14

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	1,497	602	61,690	63,789
Additions	-	-	3,387	3,387
At 30 September 25	1,497	602	65,077	67,176
Depreciation and impairment
At 01 October 24	1,497	328	59,574	61,399
Charge for year	-	120	2,196	2,316
At 30 September 25	1,497	448	61,770	63,715
Net book value
At 30 September 25	-	154	3,307	3,461
At 30 September 24	-	274	2,116	2,390

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	57,432	61,521
Other creditors	-	250
Accrued liabilities and deferred income	19,660	20,313
Total	77,092	82,084

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	128,493	71,485
Total	128,493	71,485

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	55,013	45,786
Total	55,013	45,786

7.	Related party transactions
	During the year to 30 September 2025, Mr J Cross The company acquired 241 shares from the former director Ms J Packham. Mr J Cross acquired 139 shares from Ms J Packham at the same date.

8.	Controlling party
	The company was under the control of Mr J Cross by virtue of his majority shareholding in the company.