Merseycare Children's Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16078009

		30 November 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		3,942

			3,942
CURRENT ASSETS
Debtors	5	2,936
Cash at bank and in hand		75,282

		78,218
Creditors: Amounts Falling Due Within One Year	6	(74,115 )

NET CURRENT ASSETS (LIABILITIES)			4,103

TOTAL ASSETS LESS CURRENT LIABILITIES			8,045

PROVISIONS FOR LIABILITIES
Deferred Taxation			(985 )

NET ASSETS			7,060

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			6,960

SHAREHOLDERS' FUNDS			7,060

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Merseycare Children's Services Limited

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L W Johnson

Director

19 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Merseycare Children's Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16078009 . The registered office is 8 Mount Pleasant, Waterloo, Liverpool, L22 5PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings	20% Straight Line
Computer equipment	20% Straight Line

2.4. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Merseycare Children's Services Limited

Notes to the Financial Statements (continued)

For the Period 13 November 2024 to 30 November 2025

4. Tangible Assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost
As at 13 November 2024	-	-	-
Additions	4,760	167	4,927

As at 30 November 2025	4,760	167	4,927

Depreciation
As at 13 November 2024	-	-	-
Provided during the period	952	33	985

As at 30 November 2025	952	33	985

Net Book Value
As at 30 November 2025	3,808	134	3,942

As at 13 November 2024	-	-	-

5. Debtors

	30 November 2025
	£
Due within one year
Trade debtors	536
Other debtors	2,400

	2,936

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Other creditors	72,942
Taxation and social security	1,173

	74,115

7. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	100

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Merseycare Children's Services Limited

Notes to the Financial Statements (continued)

For the Period 13 November 2024 to 30 November 2025

8. Related Party Transactions

The following related party transactions were undertaken during the year:

The director introduced amounts totalling £71,295, withdrew amounts totalling £1,309 and received dividends totalling £1,000. At the balance sheet date the amount owed from the company was £70,986.

No dividends were paid to the directors in respect of their shareholdings totalling £1,000.

The aggregate remuneration paid to key management personnel for the year was £3,143.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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