Chuckles Day Care Wales Limited

Registered number

04959589

Filleted Accounts

31 March 2026

Chuckles Day Care Wales Limited
Registered number:		04959589
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		104,349			84,443

Current assets
Stocks		90			90
Debtors	5	96,885			103,341
Cash at bank and in hand		61,294			28,656
		158,269			132,087

Creditors: amounts falling due within one year	6	(72,425)			(55,135)

Net current assets			85,844			76,952

Total assets less current liabilities			190,193			161,395

Creditors: amounts falling due after more than one year	7		(1,243)			(6,582)



Net assets			188,950			154,813

Capital and reserves
Called up share capital			100			100
Profit and loss account			188,850			154,713

Shareholder's funds			188,950			154,813

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Miss L M Owen
Director
Approved by the board on 2 July 2026

Chuckles Day Care Wales Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		30		30


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				31,700
	At 31 March 2026				31,700

	Amortisation
	At 1 April 2025				31,700
	At 31 March 2026				31,700

	Net book value
	At 31 March 2026				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				195,723
	Additions				38,320
	At 31 March 2026				234,043

	Depreciation
	At 1 April 2025				111,280
	Charge for the year				18,414
	At 31 March 2026				129,694

	Net book value
	At 31 March 2026				104,349
	At 31 March 2025				84,443


5	Debtors		2026		2025
£				£

	Trade debtors		4,491		10,879
	Other debtors		92,394		92,462
			96,885		103,341


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		12,563		6,777
	Taxation and social security costs		56,855		46,607
	Other creditors		3,007		1,751
			72,425		55,135


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		1,243		6,582


8	Other information

	Chuckles Day Care Wales Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Pentwyn House
	Pentwyn Lane
	Bettws
	Newport
	NP20 7AE