Paramount Children Care Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—6

Registered number: 12617546

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		171,063		108,955

			171,063		108,955
CURRENT ASSETS
Debtors	5	533,701		862,060
Cash at bank and in hand		7,122		3,665

		540,823		865,725
Creditors: Amounts Falling Due Within One Year		(399,870 )		(520,893 )

NET CURRENT ASSETS (LIABILITIES)			140,953		344,832

TOTAL ASSETS LESS CURRENT LIABILITIES			312,016		453,787

Creditors: Amounts Falling Due After More Than One Year			(252,290 )		(372,399 )

PROVISIONS FOR LIABILITIES
Provisions For Charges			(5,000 )		(5,000 )
Deferred Taxation			-		(16,147 )

NET ASSETS			54,726		60,241

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			54,724		60,239

SHAREHOLDERS' FUNDS			54,726		60,241

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Paramount Children Care Ltd

Abridged Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Pavan Sharma

Director

17/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Paramount Children Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12617546 . The registered office is Para Group House, 6-11 Riley Street, Willenhall, West Midlands, WV13 1RH.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Leasehold	10 year straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% straight line
Computer Equipment	33% straight line

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Paramount Children Care Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

2.4. 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.

2.5. Taxation

The company's tax charge represents the sum of the corporation tax currently payable and deferred tax.

The corporation 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 12)

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Paramount Children Care Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	176,921
Additions	105,501

As at 30 September 2025	282,422

Depreciation
As at 1 October 2024	67,966
Provided during the period	43,393

As at 30 September 2025	111,359

Net Book Value
As at 30 September 2025	171,063

As at 1 October 2024	108,955

5. Debtors

	2025	2024
	£	£
Due after more than one year
Other debtor	142,283	142,283
Amounts owed by group undertakings	-	173,799

	142,283	316,082

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	18,223	12,119
Later than one year and not later than five years	71,990	59,900

	90,213	72,019

	90,213	72,019

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Paramount Children Care Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

8. Other Commitments

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

	2025	2024
	£	£
Not later than one year	120,081	70,081
Later than one year and not later than five years	480,324	248,000
Later than five years	457,595	230,000

	1,058,000	548,081

9. Related Party Transactions

During the year the company loaned monies to a company, related by virtue of having significant shareholders in common. At the balance sheet date the company was owed a total of £171,208 (2024: £204,183) which included in debtors receivable within one year.

During the year the company borrowed monies from other group companies. At the balance sheet date the company owed a total of £23,151 (2024: £146,964) to these companies which is included in creditors payable within one year.

During the year the director has a loan with the company. At the beginning of the year the director owed £44,289 to the company and this was fully repaid in the year.

During the year, the director has provided a personal guarantee to various loan creditors in respect of the company’s borrowings. As of the balance sheet date, the outstanding balance on these was £449,896 (2024: £551,823). The maximum potential liability under this guarantee is limited to the total outstanding balance, interest, and related fees accrued by the business.

10. Ultimate Controlling Party

The company's ultimate controlling party is Para Group Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.

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