We Care For Children Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of We Care For Children Limited for the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of We Care For Children Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the directors of We Care For Children Limited , as a body, in accordance with the terms of our engagement letter dated 18 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of We Care For Children Limited and state those matters that we have agreed to state to the directors of We Care For Children Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than We Care For Children Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that We Care For Children Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of We Care For Children Limited . You consider that We Care For Children Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of We Care For Children Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

28 July 2026

Glen Drummond Ltd

Chartered Accountants

Argyll House

Quarrywood Court

Livingston

EH54 6AX

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We Care For Children Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: SC309996

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		639,706		654,274

			639,706		654,274
CURRENT ASSETS
Debtors	6	67,461		101,177
Cash at bank and in hand		295,962		311,148

		363,423		412,325
Creditors: Amounts Falling Due Within One Year	7	(464,744 )		(409,850 )

NET CURRENT ASSETS (LIABILITIES)			(101,321 )		2,475

TOTAL ASSETS LESS CURRENT LIABILITIES			538,385		656,749

Creditors: Amounts Falling Due After More Than One Year	8		(283,424 )		(331,176 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(2,021 )

NET ASSETS			254,961		323,552

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			254,861		323,452

SHAREHOLDERS' FUNDS			254,961		323,552

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We Care For Children Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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

Mrs S Fairley

Director

28 July 2026

The notes on pages 4 to 8 form part of these financial statements.

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We Care For Children Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

We Care For Children Limited is a private company, limited by shares, incorporated in Scotland, registered number SC309996 . The registered office is Argyll House, Quarrywood Court, Livingston, EH54 6AX.

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.

2.5. 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	2% on cost and over 4 years straight line
Motor Vehicles	20% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	20% straight line

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

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We Care For Children Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. 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.

2.10. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 74 (2024: 69)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	20,000

As at 31 October 2025	20,000

Amortisation
As at 1 November 2024	20,000

As at 31 October 2025	20,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

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We Care For Children Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	775,182	5,050	89,129	22,801	892,162

As at 31 October 2025	775,182	5,050	89,129	22,801	892,162

Depreciation
As at 1 November 2024	144,055	4,845	68,007	20,981	237,888
Provided during the period	4,758	41	7,949	1,820	14,568

As at 31 October 2025	148,813	4,886	75,956	22,801	252,456

Net Book Value
As at 31 October 2025	626,369	164	13,173	-	639,706

As at 1 November 2024	631,127	205	21,122	1,820	654,274

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,962	44,995
Other debtors	41,499	56,182

	67,461	101,177

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,822	4,267
Bank loans and overdrafts	52,539	38,235
Corporation tax	3,211	22,138
PAYE and NIC creditor	22,466	9,244
Other creditors	184,177	123,825
Pension contributions unpaid	3,996	2,931
Accruals and deferred income	187,533	209,210

	464,744	409,850

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	283,424	331,176

Of the creditors falling due after more than one year the following amounts are due after more than five years.

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We Care For Children Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

	2025		2024
	£		£
Bank loans	144,491		210,925

9. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	40,911	38,235

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	138,933	120,251

	2025	2024
	£	£
Amounts falling due after more than five years:
Bank loans	144,491	210,925

One of the bank loans is supported by a 100% guarentee from the UK government.

There is a personal bond and first ranking security held by the bank over the properties and an unlimited debenture given by the company.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

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

	2025	2024
	£	£
Not later than one year	9,410	18,821
Later than one year and not later than five years	-	9,410

	9,410	28,231

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We Care For Children Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Related Party Disclosures

The company operates a loan account with the the director, Mrs S Fairley.

During the year, the company advanced loans totalling £25,061 to the director. At the year end, the balance due from the director was £33,967 (2024: £8,906). This loan is unsuecured, interest free and has no fixed repayment terms.

The company operates a loan account with We Care for Children Edinburgh Ltd, a company controlled by Mrs S Fairley.

During the year, We Care for Children Edinburgh Ltd advanced loans totalling £53,366 to the company. At the year end, the balance due to We Care for Children Edinburgh Ltd was £162,265 (2024: £108,899). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with Jets Activity Club Community Interest Company, a company controlled by Mrs S Fairley.

During the year, Jets Activity Club Community Interest Company advanced loans of £39,407 to the company. At the year end, the balance due to Jets Activity Club Community Interest Company was £4,788 (2024: £34,618 owed from Jets Activity Club Community Interest Company). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with Scottish Early Years Association Ltd, a company controlled by Mrs S Fairley.

During the year, Scottish Early Years Association Ltd repaid loans of £9 to the company. At the year end, the balance due from Scottish Early Years Association Ltd was £2,467 (2024: £2,476). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with Fairley Holdings Ltd, a company controlled by Mrs S Fairley.

During the year, the company advanced loans totalling £120 to Fairley Holdings Ltd. At the year end, the balance due from Fairley Holdings Ltd was £120 (2024: £0). This loan is unsecured, interest free and has no fixed repayment terms.

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