Landsker Child Care Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Landsker Child Care Ltd for the period 8 April 2025 to 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006,we have prepared for your approval the accounts of Landsker Child Care Ltd for the period 8 April 2025 to 30 April 2026 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Landsker Child Care Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Landsker Child Care Ltd and state those matters that we have agreed to state to the directors of Landsker Child Care Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Landsker Child Care Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Landsker Child Care Ltd 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 Landsker Child Care Ltd . You consider that Landsker Child Care Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Landsker Child Care Ltd . 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 financial statements.

Carly Allchurch ACA

01/09/2026

Allchurch & Co Limited

43 Bellevue Road

West Cross

Swansea

SA3 5QB

Page 1

Page 2

Landsker Child Care Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 04037891

		30 April 2026		7 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		216,630		212,662

			216,630		212,662
CURRENT ASSETS
Debtors	5	476,294		315,357
Cash at bank and in hand		487,405		584,004

		963,699		899,361
Creditors: Amounts Falling Due Within One Year	6	(839,404 )		(667,196 )

NET CURRENT ASSETS (LIABILITIES)			124,295		232,165

TOTAL ASSETS LESS CURRENT LIABILITIES			340,925		444,827

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(7,541 )		(13,004 )

NET ASSETS			333,384		431,823

CAPITAL AND RESERVES
Called up share capital	8		75		75
Capital redemption reserve			25		25
Profit and Loss Account			333,284		431,723

SHAREHOLDERS' FUNDS			333,384		431,823

Page 2

Page 3

Landsker Child Care Ltd

Balance Sheet (continued)

As At 30 April 2026

For the period ending 30 April 2026 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

Ms Nuala Sharpe Director	Mr Paul Thomas Director
01/09/2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Landsker Child Care Ltd

Notes to the Financial Statements

For the Period 8 April 2025 to 30 April 2026

Notes to the Financial Statements

1. General Information

Landsker Child Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04037891 . The registered office is The Old Cornstore, Northfield Road, Narberth, Pembrokeshire, SA67 7AA.

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 represents fee income receivable from care services provided. Turnover is recognised in the period in which the company obtains the right to consideration as the services provided under contracts have been delivered and is recorded at the value of the consideration due. Where payments have been received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

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:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.4. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as a basic financial instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.5. 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 period. 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 period, 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.

Page 4

Page 5

Landsker Child Care Ltd

Notes to the Financial Statements (continued)

For the Period 8 April 2025 to 30 April 2026

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

The group provides a range of benefits to employees, including annual bonus arrangements, paid holiday arrangements and defined benefit and defined contribution plans. Short term benefits, including holiday pay and other similiar non-monetary benefits, are recognised as an expense in the period in which the service is received.

2.7. Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid settlements with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8. Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9. Creditors and Provisions for liabilities

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Provisions are made when an event has taken place that gives the company a legal or consecutive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as expense to the profit and loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 123 (2025: 125)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 8 April 2025	22,704	253,551	371,121	56,353	703,729
Additions	-	54,474	-	-	54,474
Disposals	-	(28,365 )	-	-	(28,365 )

As at 30 April 2026	22,704	279,660	371,121	56,353	729,838

Depreciation
As at 8 April 2025	22,704	158,529	255,291	54,543	491,067
Provided during the period	-	27,571	18,637	107	46,315
Disposals	-	(24,174 )	-	-	(24,174 )

As at 30 April 2026	22,704	161,926	273,928	54,650	513,208

Net Book Value
As at 30 April 2026	-	117,734	97,193	1,703	216,630

As at 8 April 2025	-	95,022	115,830	1,810	212,662

Page 5

Page 6

Landsker Child Care Ltd

Notes to the Financial Statements (continued)

For the Period 8 April 2025 to 30 April 2026

5. Debtors

	30 April 2026	7 April 2025
	£	£
Due within one year
Trade debtors	445,137	266,464
Prepayments and accrued income	30,701	42,559
Other debtors	456	6,334

	476,294	315,357

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	7 April 2025
	£	£
Trade creditors	31,973	12,113
Corporation tax	189,253	149,163
Other taxes and social security	115,911	91,701
Other creditors	216	21,345
Accruals and deferred income	474,128	301,967
Directors' loan accounts	-	188
Amounts owed to group undertakings	27,923	90,719

	839,404	667,196

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	30 April 2026	7 April 2025
	£	£
Other timing differences	7,541	13,004

8. Share Capital

	30 April 2026	7 April 2025
	£	£
Allotted, Called up and fully paid	75	75

9. Dividends

	30 April 2026	7 April 2025
	£	£
On equity shares:
Final dividend paid	650,000	267,000

Page 6

Page 7

Landsker Child Care Ltd

Notes to the Financial Statements (continued)

For the Period 8 April 2025 to 30 April 2026

10. Related Party Transactions

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.

During the period Landsker Child Care Ltd rented properties from Landsker Property LLP, which the directors are designated members. The rent paid for the period was £136,205, this is at a fair market value and no amounts were outstanding at the period end.

Page 7