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Registered number: 9437799
FAMILY AND CHILD PRACTICE LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 28 FEBRUARY 2026
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FAMILY AND CHILD PRACTICE LTD
CHARTERED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FAMILY AND CHILD PRACTICE LTD
FOR THE PERIOD ENDED 28 FEBRUARY 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Family and Child Practice Ltd for the period ended 28 February 2026 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.
This report is made solely to the Board of directors of Family and Child Practice Ltd, as a body, in accordance with the terms of my engagement letter dated 11 June 2018. My work has been undertaken solely to prepare for your approval the financial statements of Family and Child Practice Ltd and state those matters that I have agreed to state to the Board of directors of Family and Child Practice Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Family and Child Practice Ltd and its Board of directors, as a body, for my work or for this report.
It is your duty to ensure that Family and Child Practice Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Family and Child Practice Ltd. You consider that Family and Child Practice Ltd is exempt from the statutory audit requirement for the period.
I have not been instructed to carry out an audit or review of the financial statements of Family and Child Practice Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Drennan & Co
Chartered Accountants
64 Belsize Park
London
NW3 4EH
16 September 2026
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FAMILY AND CHILD PRACTICE LTD
REGISTERED NUMBER: 9437799
STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.
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.
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2026.
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FAMILY AND CHILD PRACTICE LTD
REGISTERED NUMBER: 9437799
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2026
The notes on pages 4 to 7 form part of these financial statements.
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FAMILY AND CHILD PRACTICE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
The entity is a limited company registered in England and Wales.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
The company has a deficit on retained profits and is working on plans to return to profitability. The going concern basis has been used in preparing the accounts.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
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FAMILY AND CHILD PRACTICE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
2.Accounting policies (continued)
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Tangible fixed assets (continued)
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Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
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Short-term leasehold property
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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The average monthly number of employees, including the directors, during the period was as follows:
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FAMILY AND CHILD PRACTICE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
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Short-term leasehold property
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Charge for the period on owned assets
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Prepayments and accrued income
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Cash and cash equivalents
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FAMILY AND CHILD PRACTICE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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