Company No: 05954014 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,394		3,192
		2,394		3,192
Current assets
Debtors	4	182,740		177,840
Cash at bank and in hand	5	14,009		8,941
		196,749		186,781
Creditors: amounts falling due within one year	6	( 116,810)		( 99,080)
Net current assets		79,939		87,701
Total assets less current liabilities		82,333		90,893
Creditors: amounts falling due after more than one year		( 18,907)		( 27,717)
Provision for liabilities	7, 8	( 426)		( 607)
Net assets		63,000		62,569
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		62,900		62,469
Total shareholders' funds		63,000		62,569

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Care to Educate Limited (registered number: 05954014) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Mr R J Kennedy Director

Ms J L Mellor Director

30 June 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Care to Educate Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 48 Station Road, Claydon, Ipswich, IP6 0HT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are 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.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 October 2024	13,109		13,109
At 30 September 2025	13,109		13,109
Accumulated depreciation
At 01 October 2024	9,917		9,917
Charge for the financial year	798		798
At 30 September 2025	10,715		10,715
Net book value
At 30 September 2025	2,394		2,394
At 30 September 2024	3,192		3,192

4. Debtors

	2025		2024
	£		£
Trade debtors	6,139		15,821
Amounts owed by directors	137,661		126,704
Prepayments	38,940		35,315
	182,740		177,840

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	14,009		8,941

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	18,139		20,375
Trade creditors	1,329		2,193
Accruals	2,994		1,680
Taxation and social security	93,789		74,494
Other creditors	559		338
	116,810		99,080

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	426		607

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 607)		( 595)
Credited/(charged) to the Income Statement	181		( 12)
At the end of financial year	( 426)		( 607)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Related party transactions

The balance owed by Directors at the balance sheet date was £137,660 (2024: £126,704). Interest of £3,544 has been charged on this balance.
This amount will be repaid in full within nine months of the balance sheet date.