Quality Childcare Solutions Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 04354587

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

QUALITY CHILDCARE SOLUTIONS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Rupal

A Rupal

REGISTERED OFFICE:

Harpal House

14 Holyhead Road

Birmingham

West Midlands

B21 0LT

REGISTERED NUMBER:

04354587

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

615,204

632,917

615,204

632,917

CURRENT ASSETS

Debtors

6

3,282

2,569

Cash at bank and in hand

2,160

5,718

5,442

8,287

CREDITORS

Amounts falling due within one year

7

702,120

664,661

NET CURRENT LIABILITIES

(696,678

)

(656,374

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(81,474

)

(23,457

)

CREDITORS

Amounts falling due after more than one
year

8

(72,218

)

(74,157

)

PROVISIONS FOR LIABILITIES

9

(15,796

)

(15,796

)

NET LIABILITIES

(169,488

)

(113,410

)

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

11

(169,588

)

(113,510

)

SHAREHOLDERS' FUNDS

(169,488

)

(113,410

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

A Rupal - Director

1.	STATUTORY INFORMATION

Quality Childcare Solutions Ltd. is a private company, limited by shares , registered in Not specified/Other. 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five 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

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

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2023

and 30 November 2024

25,000

AMORTISATION

At 1 December 2023

and 30 November 2024

25,000

NET BOOK VALUE

At 30 November 2024

-

At 30 November 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 December 2023

780,321

1,625

111,413

20,798

914,157

Additions

-

666

-

666

At 30 November 2024

780,321

1,625

112,079

20,798

914,823

DEPRECIATION

At 1 December 2023

165,009

1,462

94,290

20,479

281,240

Charge for year

15,606

25

2,668

80

18,379

At 30 November 2024

180,615

1,487

96,958

20,559

299,619

NET BOOK VALUE

At 30 November 2024

599,706

138

15,121

239

615,204

At 30 November 2023

615,312

163

17,123

319

632,917

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/24

30/11/23

£

Prepayments

3,282

2,569

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/24

30/11/23

£

Trade creditors

6,041

6,450

Social security and other taxes

4,641

3,474

Net wages

25,646

17,760

Rupal Properties Ltd

253

133

QCE Nurseries limited

545,754

Credit card

2,008

75

Directors' current accounts

113,553

88,553

Accrued expenses

1,800

1,758

Pension contributions

2,424

704

702,120

664,661

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/11/24

30/11/23

£

Deferred government grants

72,218

74,157

9.	PROVISIONS FOR LIABILITIES

30/11/24

30/11/23

£

Deferred tax

15,796

Deferred

tax

£

Balance at 1 December 2023

15,796

Balance at 30 November 2024

15,796

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/24

30/11/23

value:

£

100

Ordinary

£1

100

11.

RESERVES

Retained

earnings

£

At 1 December 2023

(113,510

)

Deficit for the year

(56,078

)

At 30 November 2024

(169,588

)

12.	ULTIMATE CONTROLLING PARTY

The controlling party is QCE NURSERIES LIMITED.

QCE Nurseries limited is regarded by the directors as being the company's ultimate controlling company.