Registration number: 13546794

Optimum Childcare Ltd.

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Optimum Childcare Ltd.

Company Information

Directors

Mr Nigel Toolan Ms Julie McShane

Registered office

Jubilee House 10 The Crescent Fleetwood Lancashire FY7 8AX

Accountants

Beckett Rawcliffe Beckett House Unit 17 Sovereign Court Wyrefields Poulton-le-Fylde Lancashire FY6 8JX

Optimum Childcare Ltd.

(Registration number: 13546794)
Balance Sheet as at 31 August 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	413,188	420,753
Current assets
Debtors	5	2	2
Cash at bank and in hand		164,480	1,652
		164,482	1,654
Creditors: Amounts falling due within one year	6	(173,174)	(160,182)
Net current liabilities		(8,692)	(158,528)
Total assets less current liabilities		404,496	262,225
Creditors: Amounts falling due after more than one year	6	(254,551)	(261,841)
Net assets		149,945	384
Capital and reserves
Called up share capital	7	2	2
Retained earnings		149,943	382
Shareholders' funds		149,945	384

For the financial year ending 31 August 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

......................................... Mr Nigel Toolan Director

......................................... Ms Julie McShane Director

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Jubilee House
10 The Crescent
Fleetwood
Lancashire
FY7 8AX

These financial statements were authorised for issue by the Board on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	15% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance
Motor Vehicles	15% reducing balance
Buildings	50 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 25 (2025 - 26).

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2025	381,907	47,172	18,427	447,506
Additions	6,171	3,363	7,998	17,532
Disposals	-	-	(10,227)	(10,227)
At 31 August 2026	388,078	50,535	16,198	454,811
Depreciation
At 1 September 2025	10,084	13,905	2,764	26,753
Charge for the year	7,762	6,394	2,248	16,404
Eliminated on disposal	-	-	(1,534)	(1,534)
At 31 August 2026	17,846	20,299	3,478	41,623
Carrying amount
At 31 August 2026	370,232	30,236	12,720	413,188
At 31 August 2025	371,823	33,267	15,663	420,753

Included within the net book value of land and buildings above is £370,232 (2025 - £371,823) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Other debtors	2	2
	2	2

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	3,239	9,360
Amounts owed to group undertakings and undertakings in which the company has a participating interest	10	6,190	6,190
Taxation and social security		108,693	26,157
Accruals and deferred income		2,615	780
Other creditors		52,437	117,695
		173,174	160,182

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	254,551	261,841

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	243,368	249,482
Hire purchase contracts	11,183	12,359
	254,551	261,841

Current loans and borrowings

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

	2026 £	2025 £
Bank overdrafts	-	7,178
Hire purchase contracts	3,239	2,182
	3,239	9,360

9

Dividends

		2026		2025
		£		£
Interim dividend of £112,100.00 (2025 - £78,300.00) per ordinary share		112,100		78,300

10	Related party transactions

Optimum Childcare Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	25,134	25,140

Summary of transactions with all entities with joint control or significant interest

Kenclodan Ltd Inter company loan account

Loans from related parties

2026	Entities with joint control or significant influence £	Total £
At start of period	6,190	6,190
At end of period	6,190	6,190

2025	Entities with joint control or significant influence £	Total £
At start of period	5,742	5,742
Advanced	448	448
At end of period	6,190	6,190

11	Parent and ultimate parent undertaking

The ultimate controlling party is Julie McShane and Nigel Toolan.