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Registered number: 08124267
Platform Childcare Ltd
Financial Statements
For The Year Ended 31 March 2026
Platform Childcare Ltd
Contents
Contents

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

Page 1
Platform Childcare Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08124267

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 358,347 |  | 223,839
|  |  | 358,347 |  | 223,839
CURRENT ASSETS
Stocks | 5 | 3,750 |  | - |
Debtors | 6 | 577,756 |  | 753,918 |
Cash at bank and in hand |  | 619,056 |  | 56,251 |
|  | 1,200,562 |  | 810,169 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,042,036 ) |  | (400,599 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 158,526 |  | 409,570
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 516,873 |  | 633,409
NET ASSETS |  |  | 516,873 |  | 633,409
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 516,773 |  | 633,309
SHAREHOLDERS' FUNDS |  |  | 516,873 |  | 633,409

Page 1
Page 2
Platform Childcare Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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 Z Lal Director
16 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Platform Childcare Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Platform Childcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08124267 . The registered office is First Avenue, Centrum 100, Burton-on-Trent, England, DE14 2WE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 rendering of services.
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 fixed assets are measured at cost less accumulated depreciation and any 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:

Freehold | Buildings - 2% staright line / Land - nil
Leasehold Improvements | 20% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 50% straight line
Equipment | 33% straight line

2.4. Leasing and Hire Purchase Contracts
Operating Leases
Lease payments are recognised as an expense over the lease term on a straight line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight line basis.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
Page 3
Page 4
Platform Childcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
The assets of the scheme are held seperately from those of the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 158 (2025: 162)
158 162
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold Improvements | Motor Vehicles | Fixtures & Fittings | Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 201,264 | 144,249 | 125,618 | 72,587 | 543,718
Additions | 131,165 | 105,166 | 17,502 | 3,937 | 257,770
Disposals | - | (43,090 ) | - | (549 ) | (43,639 )
As at 31 March 2026 | 332,429 | 206,325 | 143,120 | 75,975 | 757,849
Depreciation
As at 1 April 2025 | 99,385 | 68,971 | 108,427 | 43,096 | 319,879
Provided during the period | 36,391 | 37,235 | 19,352 | 12,635 | 105,613
Disposals | - | (25,441 ) | - | (549 ) | (25,990 )
As at 31 March 2026 | 135,776 | 80,765 | 127,779 | 55,182 | 399,502
Net Book Value
As at 31 March 2026 | 196,653 | 125,560 | 15,341 | 20,793 | 358,347
As at 1 April 2025 | 101,879 | 75,278 | 17,191 | 29,491 | 223,839

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 3,750 |  | -

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 442,700 |  | 576,291
Prepayments and accrued income | 123,718 |  | 129,670
Other debtors | 827 |  | 360
Amounts owed by associates | - |  | 33,901
| 567,245 |  | 740,222
Due after more than one year
Deferred tax current asset | 10,511 |  | 13,696
| 577,756 |  | 753,918

Page 4
Page 5
Platform Childcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,924 |  | 17,042
Other taxes and social security | 134,918 |  | 101,227
Other creditors | 398,616 |  | 277,758
Accruals and deferred income | 12,583 |  | 4,572
Amounts owed to parent undertaking | 40,000 |  | -
Amounts owed to associates | 439,995 |  | -
| 1,042,036 |  | 400,599

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 109,795 |  | 76,744
Later than one year and not later than five years | 288,630 |  | 160,000
Later than five years | 17,333 |  | 3,333
| 415,758 |  | 240,077

10. Related Party Transactions
During the year the following transactions were made with related parties:
Rents of £24,000 (2025: £24,000) were paid to the director Mr Z Lal and family in respect of properties rented to the company.
At the balance sheet date an amount of £439,995 was due to Henry David Learning Ltd, £33,901 was due from Henry David Learning Ltd at 31 March 2025.
At the balance sheet date an amount of £40,000 was due to FJRI Limited (2025 : £nil), FRJI is the parent company with 100% ownership.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is FJRI Limited . FJRI Limited was incorporated in England and Wales.
FJRI Limited is controlled by Mr Z Lal a director and sole shareholder.
Page 5