REGISTERED NUMBER: 12144728 (England and Wales)

BLOSSOM CHILDREN'S OCCUPATIONAL

THERAPY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs R C Gartland

M P Gartland

REGISTERED OFFICE:

Former Methodist Church

Chapel Lane

Stanion

Northamptonshire

NN14 1BZ

REGISTERED NUMBER:

12144728 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

239,280

257,596

CURRENT ASSETS

Debtors

5

39,903

19,229

Cash at bank

170,438

202,289

210,341

221,518

CREDITORS

Amounts falling due within one year

6

46,446

72,508

NET CURRENT ASSETS

163,895

149,010

TOTAL ASSETS LESS CURRENT LIABILITIES

403,175

406,606

PROVISIONS FOR LIABILITIES

59,619

60,659

NET ASSETS

343,556

345,947

CAPITAL AND RESERVES

Called up share capital

7

200

100

Retained earnings

343,356

345,847

SHAREHOLDERS' FUNDS

343,556

345,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

Mrs R C Gartland - Director

1.	STATUTORY INFORMATION

Blossom Children's Occupational Therapy 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

Freehold property

-

not provided

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 3 years

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.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

195,779

3,000

17,377

84,054

300,210

Additions

-

-

1,541

-

1,541

At 31 March 2026

195,779

3,000

18,918

84,054

301,751

DEPRECIATION

At 1 April 2025

-

3,000

11,679

27,935

42,614

Charge for year

-

-

5,827

14,030

19,857

At 31 March 2026

-

3,000

17,506

41,965

62,471

NET BOOK VALUE

At 31 March 2026

195,779

-

1,412

42,089

239,280

At 31 March 2025

195,779

-

5,698

56,119

257,596

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

39,903

19,229

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

30,454

32,669

Social security and other taxes

4,235

5,462

Directors' current accounts

11,284

34,377

Accrued expenses

473

-

46,446

72,508

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

100

A Ordinary

£1

100

-

200

100

The following shares were issued during the year for cash at par :

100 A Ordinary shares of £1