Avanti Childcare Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12295102

AVANTI CHILDCARE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

29 August 2025

AVANTI CHILDCARE LIMITED

STATEMENT OF FINANCIAL POSITION

29 August 2025

	29 Aug 25		26 Sep 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4	151,740	151,740
Investments	5	15,000	15,000
		---------	---------
		166,740	166,740

CURRENT ASSETS

Debtors	6	–	20,043
Cash at bank and in hand		3,685	3,136
		-------	--------
		3,685	23,179

CREDITORS: amounts falling due within one year	7	( 80,476)		( 87,850)
		--------		--------
NET CURRENT LIABILITIES			( 76,791)		( 64,671)
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			89,949		102,069

CREDITORS: amounts falling due after more than one year	8	( 86,827)	( 101,509)
		--------	---------
NET ASSETS		3,122	560
		--------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	3,022	460
	-------	----
SHAREHOLDERS FUNDS	3,122	560
	-------	----

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 period ending 29 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

AVANTI CHILDCARE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 August 2025

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

L Gentile
Director

Company registration number: 12295102

AVANTI CHILDCARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 27 SEPTEMBER 2024 TO 29 AUGUST 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 2 Wimborne Drive, Blackhill, Keighley, BD21 2TR, United Kingdom.

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.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of rents received, exclusive of Value Added Tax.

Income tax

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its open market value at each reporting date and any changes in value are recognised in the statement of income and retained earnings.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TANGIBLE ASSETS

	Investment property
	£
Cost
At 27 September 2024 and 29 August 2025	151,740
	---------
Depreciation
At 27 September 2024 and 29 August 2025	–
	---------
Carrying amount
At 29 August 2025	151,740
	---------
At 26 September 2024	151,740
	---------

The market value of the investment property held as at 29th August 2025 has been calculated by the director, and has been valued at open market value.

5. INVESTMENTS

	Unlisted
	£
Cost
At 27 September 2024 and 29 August 2025	15,000
	--------
Impairment
At 27 September 2024 and 29 August 2025	–
	--------

Carrying amount
At 29 August 2025	15,000
	--------
At 26 September 2024	15,000
	--------

6. DEBTORS

	29 Aug 25	26 Sep 24
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	20,043
	----	--------

7. CREDITORS: amounts falling due within one year

	29 Aug 25	26 Sep 24
	£	£
Bank loans and overdrafts	15,000	13,980
Trade creditors	1,303	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	61,270	–
Corporation tax	601	–
Amounts due to related companies	1,000	1,000
Other creditors	1,302	72,870
	--------	--------
	80,476	87,850
	--------	--------

8. CREDITORS: amounts falling due after more than one year

	29 Aug 25	26 Sep 24
	£	£
Bank loans and overdrafts	86,827	101,509
	--------	---------