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Registered number: 04909472
Daisy Day Nurseries Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04909472
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 391,847 437,568
391,847 437,568
CURRENT ASSETS
Debtors 676,890 848,443
Cash at bank and in hand 148,129 60,664
825,019 909,107
Creditors: Amounts Falling Due Within One Year (269,679 ) (276,728 )
NET CURRENT ASSETS (LIABILITIES) 555,340 632,379
TOTAL ASSETS LESS CURRENT LIABILITIES 947,187 1,069,947
Creditors: Amounts Falling Due After More Than One Year (129,274 ) (209,441 )
NET ASSETS 817,913 860,506
CAPITAL AND RESERVES
Called up share capital 6 101 101
Profit and Loss Account 817,812 860,405
SHAREHOLDERS' FUNDS 817,913 860,506
Page 1
Page 2
For the year ending 31 December 2023 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 her 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
Miss Abeer Bafaqih
Director
26/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Daisy Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04909472 . The registered office is Daisy Day Nurseries Limited, Sully Moors Road, Sully, Vale Of Glamorgan, CF64 5RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised.
2.4. 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 15 years straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 96 (2022: 96)
96 96
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 47,645
As at 31 December 2023 47,645
Amortisation
As at 1 January 2023 47,645
As at 31 December 2023 47,645
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2023 303,714 207,167 97,011 192,192 800,084
Additions 6,780 6,130 - 10,944 23,854
As at 31 December 2023 310,494 213,297 97,011 203,136 823,938
Depreciation
As at 1 January 2023 100,847 152,016 15,972 93,681 362,516
Provided during the period 20,679 12,257 16,208 20,431 69,575
As at 31 December 2023 121,526 164,273 32,180 114,112 432,091
Net Book Value
As at 31 December 2023 188,968 49,024 64,831 89,024 391,847
As at 1 January 2023 202,867 55,151 81,039 98,511 437,568
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 101
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