REGISTERED NUMBER: 04381726 (England and Wales)

Excel Child Care Services Ltd

Unaudited Financial Statements

for the Year Ended 28th February 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms O Yemi-Akiniyi

Ms H Elliott

REGISTERED OFFICE:

96 Forest Hill Road

London

SE22 0RS

REGISTERED NUMBER:

04381726 (England and Wales)

ACCOUNTANTS:

Naail & Co

Chartered Certified Accountants

69 Lambeth Walk

London

SE11 6DX

FIXED ASSETS

Property, plant and equipment

5

7,611

10,148

CURRENT ASSETS

Debtors

19,554

29,920

Cash at bank and in hand

17,406

20,036

36,960

49,956

CREDITORS

Amounts falling due within one year

42,631

39,147

NET CURRENT (LIABILITIES)/ASSETS

(5,671

)

10,809

TOTAL ASSETS LESS CURRENT LIABILITIES

1,940

20,957

CREDITORS

Amounts falling due after more than one year

-

(8,000

)

PROVISIONS FOR LIABILITIES

6

(1,227

)

(2,263

)

NET ASSETS

713

10,694

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

613

10,594

SHAREHOLDERS' FUNDS

713

10,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28th February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 27th November 2025 and were signed on its behalf by:

Ms O Yemi-Akiniyi - Director

Ms H Elliott - Director

1.	STATUTORY INFORMATION

Excel Child Care Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Turnover is generated from the ordinary activities of the business and is recognized when the right to consideration becomes due.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

In the directors' assessment of the company's ability to continue as a going concern, there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1st March 2024

and 28th February 2025

84,554

DEPRECIATION

At 1st March 2024

74,406

Charge for year

2,537

At 28th February 2025

76,943

NET BOOK VALUE

At 28th February 2025

7,611

At 29th February 2024

10,148

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,227

2,263

Deferred

tax

£

Balance at 1st March 2024

2,263

Credit to Income Statement during year

(1,036

)

Balance at 28th February 2025

1,227

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 (2024 - £92,500) were paid to the directors .

Ms H Elliott

Director & 50% shareholder

At the reporting date, Ms Elliott owed £19,554 to the company. (2024: the company owed £7 to Ms Elliott).This is an interest free loan that has been settled by the director on 26/11/2025.

Excel Child Care Services Il Ltd

A company with common control

At the reporting date,the company owed £7,436 to Excel Child Care Services II Ltd (2024: Excel Child Care Services Il Ltd owed £29,920 to the company). This is an interest free loan, with no set repayment terms.