REGISTERED NUMBER: 06117419 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NETSTAR 9 CHILDCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S M Birchall

REGISTERED OFFICE:

2A Manor House Lane

Preston

Lancashire

PR1 6HL

REGISTERED NUMBER:

06117419 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Intangible assets

4

21,250

36,250

Tangible assets

5

793,616

798,113

814,866

834,363

CURRENT ASSETS

Debtors

6

2,320

1,858

Cash at bank and in hand

271,659

284,463

273,979

286,321

CREDITORS

Amounts falling due within one year

7

82,512

148,476

NET CURRENT ASSETS

191,467

137,845

TOTAL ASSETS LESS CURRENT LIABILITIES

1,006,333

972,208

CREDITORS

Amounts falling due after more than one year

8

(420,114

)

(507,789

)

PROVISIONS FOR LIABILITIES

(26,405

)

(27,052

)

NET ASSETS

559,814

437,367

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

106,151

106,151

Retained earnings

453,563

331,116

SHAREHOLDERS' FUNDS

559,814

437,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

S M Birchall - Director

1.	STATUTORY INFORMATION

Netstar 9 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty 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

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

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

Freehold property

- not provided

Fixtures and fittings

- 25% on cost

Freehold property held by the company is not subject to depreciation. This is a departure from the Companies Act 2006, stating that all tangible fixed assets should be depreciated over the useful economic life of the asset. Any depreciation charge on the asset would not, in the opinion of the directors, be material since the property is maintained to a high standard.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Going concern

The director believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the Going Concern basis of accounting in preparing the annual financial statements has been adopted.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

300,000

AMORTISATION

At 1 January 2025

263,750

Charge for year

15,000

At 31 December 2025

278,750

NET BOOK VALUE

At 31 December 2025

21,250

At 31 December 2024

36,250

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

789,120

56,671

845,791

DEPRECIATION

At 1 January 2025

-

47,678

47,678

Charge for year

-

4,497

4,497

At 31 December 2025

-

52,175

52,175

NET BOOK VALUE

At 31 December 2025

789,120

4,496

793,616

At 31 December 2024

789,120

8,993

798,113

It is the company's practice to maintain its freehold properties in a continual state of sound repair and to make improvements thereto from time to time, and accordingly, the directors consider that, given the long life of these assets and their high residual values, based on prices prevailing at the time of revaluation, depreciation is insignificant. It is the company's policy to make provision as appropriate in the profit and loss account in respect of any permanent diminution in any property value.

Cost or valuation at 31 December 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2010

106,151

-

106,151

Cost

682,969

56,671

739,640

789,120

56,671

845,791

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31/12/25

31/12/24

£

£

Cost

682,969

682,969

Freehold land and buildings were valued on an open market basis on 31 December 2010 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Prepayments

2,320

1,858

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

9,769

9,856

Tax

44,008

34,547

Social security and other taxes

4,474

2,632

Other creditors

9,208

15,119

Accrued expenses

15,053

86,322

82,512

148,476

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Other creditors

420,114

507,789

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

106,151