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Registered number: 08314671
S & D Childcare Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08314671
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 18,527 20,277
Tangible Assets 4 36,168 30,841
54,695 51,118
CURRENT ASSETS
Stocks 15,000 15,000
Debtors 5 106,061 121,465
121,061 136,465
Creditors: Amounts Falling Due Within One Year 6 (111,769 ) (129,266 )
NET CURRENT ASSETS (LIABILITIES) 9,292 7,199
TOTAL ASSETS LESS CURRENT LIABILITIES 63,987 58,317
Creditors: Amounts Falling Due After More Than One Year 7 (57,597 ) (90,624 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,007 ) (2,580 )
NET ASSETS/(LIABILITIES) 383 (34,887 )
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 381 (34,889 )
SHAREHOLDERS' FUNDS 383 (34,887)
Page 1
Page 2
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Shapter
Director
1 September 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over the life of the lease
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% reducing balance
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2. Average Number of Employees
2022 2021
Average number of employees, including directors 25 24
25 24
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2021 35,000
As at 31 March 2022 35,000
Amortisation
As at 1 April 2021 14,723
Provided during the period 1,750
As at 31 March 2022 16,473
Net Book Value
As at 31 March 2022 18,527
As at 1 April 2021 20,277
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2021 23,695 14,300 16,418 3,790 58,203
Additions - 19,800 1,623 2,526 23,949
Disposals - (14,300 ) - - (14,300 )
As at 31 March 2022 23,695 19,800 18,041 6,316 67,852
Depreciation
As at 1 April 2021 12,874 2,681 10,157 1,650 27,362
Provided during the period 2,374 2,063 1,431 1,135 7,003
Disposals - (2,681 ) - - (2,681 )
As at 31 March 2022 15,248 2,063 11,588 2,785 31,684
Net Book Value
As at 31 March 2022 8,447 17,737 6,453 3,531 36,168
As at 1 April 2021 10,821 11,619 6,261 2,140 30,841
Page 4
Page 5
5. Debtors
2022 2021
£ £
Due within one year
Other debtors 6,106 4,540
Corporation tax recoverable assets 29,901 29,901
Net wages 219 225
Director's loan account 69,835 86,799
106,061 121,465
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 63,476 60,526
Corporation tax 25,743 49,427
Other taxes and social security 6,907 3,730
Other creditors 12,650 12,650
Accruals and deferred income 2,993 2,933
111,769 129,266
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 57,597 90,624
57,597 90,624
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2022 2021
£ £
Bank loans and overdrafts 79,174 101,150
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2022 2021
£ £
Within 1 year 16,000 16,000
Between 1 and 5 years - 16,000
16,000 32,000
Page 5
Page 6
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2021 Amounts advanced Amounts repaid Amounts written off As at 31 March 2022
£ £ £ £ £
Mr David Shapter 86,799 55,508 72,472 - 69,835
The above loan is unsecured and repayable on demand. When overdrawn, interest has been charged on the loan at the official HMRC rates.
11. Related Party Transactions
During the period the company received loans from family members of the Director. The loans are interest free and repayable on demand. At the balance sheet date the amount owed by the company was £12,650 (2021 - £12,650).
12. General Information
S & D Childcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08314671 . The registered office is 2 Old Oaks Close, Bridgwater, TA6 3UR.
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