Platform Childcare Ltd

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

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

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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.

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.

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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)

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

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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.

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