REGISTERED NUMBER: 09560687 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

ABZ CHILDCARE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Zehra Hassan Abbas

REGISTERED OFFICE:

Stone Cross Clinic Jervoise Lane

Stone Cross, West Bromwich

Birmingham

United Kingdom

B71 3AR

REGISTERED NUMBER:

09560687 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

14,995

14,895

14,995

14,895

CURRENT ASSETS

Debtors

6

14,973

15,282

Cash at bank

49,000

50,995

63,973

66,277

CREDITORS

Amounts falling due within one year

7

48,033

59,679

NET CURRENT ASSETS

15,940

6,598

TOTAL ASSETS LESS CURRENT LIABILITIES

30,935

21,493

PROVISIONS FOR LIABILITIES

8

3,749

3,724

NET ASSETS

27,186

17,769

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

10

26,186

16,769

SHAREHOLDERS' FUNDS

27,186

17,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 12 August 2026 and were signed by:

Zehra Hassan Abbas - Director

1.	STATUTORY INFORMATION

Abz Childcare Ltd 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Holiday pay

Holiday pay is accrued in the period in which the service is received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

54,860

AMORTISATION

At 1 May 2025

and 30 April 2026

54,860

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2025

88,918

Additions

2,746

At 30 April 2026

91,664

DEPRECIATION

At 1 May 2025

74,023

Charge for year

2,646

At 30 April 2026

76,669

NET BOOK VALUE

At 30 April 2026

14,995

At 30 April 2025

14,895

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

3,000

3,000

Prepayments

11,973

12,282

14,973

15,282

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

10,350

21,215

Tax

2,191

8,531

Social security and other taxes

2,457

2,022

Other creditors

1,315

1,308

Directors' current accounts

21,153

23,337

Accrued expenses

10,567

3,266

48,033

59,679

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

3,749

3,724

Deferred

tax

£

Balance at 1 May 2025

3,724

Provided during year

25

Balance at 30 April 2026

3,749

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

1

1,000

1,000

10.

RESERVES

Retained

earnings

£

At 1 May 2025

16,769

Profit for the year

9,417

At 30 April 2026

26,186