REGISTERED NUMBER: 07678493 (England and Wales)

UNITED CHILDREN'S SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

P J Pearson

M T Cheriton-Metcalfe

B M Morrish

SECRETARY:

J L Flintham

REGISTERED OFFICE:

Unit J The Quays

Burton Waters

Lincoln

Lincolnshire

LN1 2XG

REGISTERED NUMBER:

07678493 (England and Wales)

SENIOR STATUTORY AUDITOR:

Tara Bellamy FCA

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

BANKERS:

HSBC Bank Plc

221 High Street

Lincoln

Lincolnshire

LN1 1TS

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Debtors

5

1,525,399

1,703,517

Cash at bank and in hand

1,121,734

172,327

2,647,133

1,875,844

CREDITORS

Amounts falling due within one year

6

1,071,732

708,207

NET CURRENT ASSETS

1,575,401

1,167,637

TOTAL ASSETS LESS CURRENT LIABILITIES

1,575,402

1,167,638

CAPITAL AND RESERVES

Called up share capital

8

17,000

17,000

Capital contribution reserve

1

1

Retained earnings

1,558,401

1,150,637

SHAREHOLDERS' FUNDS

1,575,402

1,167,638

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

P J Pearson - Director

1.	STATUTORY INFORMATION

United Children's Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about United Children's Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, United Health Group 2 Limited, Unit J The Quays, Burton Waters, Lincoln, LN1 2XG.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from residential care services is recognised on a monthly basis.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Interest and dividends receivable

Dividend income is recognised as company’s right to receive payment is established.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 the 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 income statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 37 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

1

NET BOOK VALUE

At 31 January 2026

1

At 31 January 2025

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

401,075

134,711

Amounts owed by group undertakings

1,116,738

616,738

Other debtors

7,586

952,068

1,525,399

1,703,517

Amounts owed from group undertakings are unsecured, interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

18,538

26,580

Amounts owed to group undertakings

540,902

558,415

Taxation and social security

371,649

20,784

Other creditors

140,643

102,428

1,071,732

708,207

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7.	SECURED DEBTS

HSBC UK Bank PLC hold a fixed and floating charge over all assets of the company.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

17,000

Ordinary

£1

17,000

17,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tara Bellamy FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. Contributions payable to the company pension scheme are charged to the income statement in the period they related. Contributions outstanding at the year end total £5,782 (2025: £3,768).

11.	CONTINGENCIES

The company is a party to a composite cross guarantee given to the HSBC Bank Plc between Manor Homes (Yorkshire) Limited, United Children's Services Limited, United Health Group 2 Limited, Manor Homes Property Company Limited and United Education Services Limited.

12.	ULTIMATE CONTROLLING PARTY