63 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 08610480 2025-01-01 2025-12-31 08610480 2025-12-31 08610480 2024-12-31 08610480 2024-01-01 2024-12-31 08610480 2024-12-31 08610480 2023-12-31 08610480 core:LandBuildings core:ShortLeaseholdAssets 2025-01-01 2025-12-31 08610480 core:MotorVehicles 2025-01-01 2025-12-31 08610480 bus:Director1 2025-01-01 2025-12-31 08610480 core:LandBuildings 2024-12-31 08610480 core:MotorVehicles 2024-12-31 08610480 core:LandBuildings 2025-12-31 08610480 core:MotorVehicles 2025-12-31 08610480 core:LandBuildings 2025-01-01 2025-12-31 08610480 core:WithinOneYear 2025-12-31 08610480 core:WithinOneYear 2024-12-31 08610480 core:AfterOneYear 2025-12-31 08610480 core:AfterOneYear 2024-12-31 08610480 core:ShareCapital 2025-12-31 08610480 core:ShareCapital 2024-12-31 08610480 core:RetainedEarningsAccumulatedLosses 2025-12-31 08610480 core:RetainedEarningsAccumulatedLosses 2024-12-31 08610480 core:LandBuildings 2024-12-31 08610480 core:MotorVehicles 2024-12-31 08610480 bus:Director1 2025-12-31 08610480 bus:Director1 2024-01-01 2024-12-31 08610480 bus:SmallEntities 2025-01-01 2025-12-31 08610480 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08610480 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08610480 bus:EntityHasNeverTraded 2025-01-01 2025-12-31 08610480 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08610480 bus:FullAccounts 2025-01-01 2025-12-31 08610480 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 08610480 core:FurnitureFittingsToolsEquipment 2024-12-31 08610480 core:FurnitureFittingsToolsEquipment 2025-12-31
COMPANY REGISTRATION NUMBER: 08610480

Impact Childcare And Education Ltd

Filleted Unaudited Financial Statements

31 December 2025

Impact Childcare And Education Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,480,679 | 1,538,372

Current assets

Debtors | 6 | 1,627,214 |  | 744,016
Cash at bank and in hand | 677,236 |  | 235,781
| ------------ |  | ---------
| 2,304,450 |  | 979,797

Creditors: amounts falling due within one year | 7 | 1,599,261 |  | 831,187
| ------------ |  | ---------
Net current assets |  | 705,189 | 148,610
|  | ------------ | ------------
Total assets less current liabilities |  | 2,185,868 | 1,686,982

Creditors: amounts falling due after more than one year | 8 |  | 440,405 | 507,303

Provisions

Taxation including deferred tax |  | 23,000 | 22,000
|  | ------------ | ------------
Net assets |  | 1,722,463 | 1,157,679
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 1,722,462 | 1,157,678
|  | ------------ | ------------
Shareholders funds |  | 1,722,463 | 1,157,679
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Impact Childcare And Education Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

G S Quince
Director

Company registration number: 08610480

Impact Childcare And Education Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3-5 Brenkley Way, Blezard Business Park, Seaton Burn, Newcastle upon Tyne, NE13 6DS, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity, rounded to the nearest £1. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | 20% straight line
| Motor vehicles | - | 20% straight line
| Equipment | - | 15% reducing balance

No depreciation is provided on freehold property on the basis that the depreciation charge and accumulated depreciation are immaterial in the context of these accounts. The useful economic life and residual value of freehold property is maintained by regular refurbishment. Annual impairment reviews are carried out in respect of freehold property. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 63 (2024: 59 ).
5. Tangible assets

| Land and buildings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 January 2025 | 1,309,259 | 100,735 | 221,573 | 1,631,567
Additions | 2,956 | – | 11,853 | 14,809
Disposals | – | – | ( 29,626) | ( 29,626)
| ------------ | --------- | --------- | ------------
At 31 December 2025 | 1,312,215 | 100,735 | 203,800 | 1,616,750
| ------------ | --------- | --------- | ------------
Depreciation |  |  |  |
At 1 January 2025 | 10,623 | 29,338 | 53,234 | 93,195
Charge for the year | 8,691 | 20,147 | 30,851 | 59,689
Disposals | – | – | ( 16,813) | ( 16,813)
| ------------ | --------- | --------- | ------------
At 31 December 2025 | 19,314 | 49,485 | 67,272 | 136,071
| ------------ | --------- | --------- | ------------
Carrying amount |  |  |  |
At 31 December 2025 | 1,292,901 | 51,250 | 136,528 | 1,480,679
| ------------ | --------- | --------- | ------------
At 31 December 2024 | 1,298,636 | 71,397 | 168,339 | 1,538,372
| ------------ | --------- | --------- | ------------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 808,541 | 512,532
Other debtors | 818,673 | 231,484
| ------------ | ---------
| 1,627,214 | 744,016
| ------------ | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 23,532 | 34,848
Trade creditors | 59,137 | 56,632
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 225,930 | –
Social security and other taxes | 698,139 | 133,388
Other creditors | 592,523 | 606,319
| ------------ | ---------
| 1,599,261 | 831,187
| ------------ | ---------

Creditors amounts falling due within one year amounting to £69,874 (2024: £63,126) are secured over certain of the company's fixed assets.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 381,437 | 392,108
Other creditors | 58,968 | 115,195
| --------- | ---------
| 440,405 | 507,303
| --------- | ---------

Creditors amounts falling due in more than one year amounting to £440,405 (2024: £507,303) are secured over certain of the company's fixed assets.
Included within creditors: amounts falling due after more than one year is an amount of £266,580 (2024: £298,760) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
Liabilities falling due for payment after more than five years relate to a loan repayable over 15 years, carrying interest at 3.7% over base.
9. Other financial commitments
Total financial commitments (future minimum lease payments under non-cancellable operating leases) which are not included in the balance sheet amount to £ 222,363 (2024: £ 306,408 ).
10. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| G S Quince | – | 127,383 | – | 127,383
|  | ---- | --------- | ---- | ---------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| G S Quince | – | 19,190 | ( 19,190) | –
|  | ---- | -------- | -------- | ----

Loans to the director carried interest at 2.25% and 3.75% per annum (2024: 2.25%), interest of £1,659 was charged during the year (2024: £49).