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REGISTERED NUMBER: 07439775 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Sunshine Day Centre Limited

Sunshine Day Centre Limited (Registered number: 07439775)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Sunshine Day Centre Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs S A L Page
Mrs M Croxford





REGISTERED OFFICE: 24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ





REGISTERED NUMBER: 07439775 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

Sunshine Day Centre Limited (Registered number: 07439775)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,189 5,666
Tangible assets 5 66,547 75,910
71,736 81,576

CURRENT ASSETS
Debtors 6 2,165 2,885
Cash at bank and in hand 2,315 2,215
4,480 5,100
CREDITORS
Amounts falling due within one year 7 37,515 42,641
NET CURRENT LIABILITIES (33,035 ) (37,541 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,701

44,035

CREDITORS
Amounts falling due after more than one
year

8

(30,483

)

(38,795

)

PROVISIONS FOR LIABILITIES (5,291 ) (4,795 )
NET ASSETS 2,927 445

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,925 443
SHAREHOLDERS' FUNDS 2,927 445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

Sunshine Day Centre Limited (Registered number: 07439775)

Balance Sheet - continued
30 November 2023


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 4 July 2024 and were signed on its behalf by:





Mrs S A L Page - Director


Sunshine Day Centre Limited (Registered number: 07439775)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Sunshine Day Centre Limited 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.

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

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

Intangible assets
Legal fees are being amortised over the course of its useful life of 15 years.

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 - 15 years on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.


Sunshine Day Centre Limited (Registered number: 07439775)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
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 10 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 7,158
AMORTISATION
At 1 December 2022 1,492
Charge for year 477
At 30 November 2023 1,969
NET BOOK VALUE
At 30 November 2023 5,189
At 30 November 2022 5,666

Sunshine Day Centre Limited (Registered number: 07439775)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 72,989 15,703 18,400 4,202 111,294
DEPRECIATION
At 1 December 2022 14,583 11,078 5,750 3,973 35,384
Charge for year 4,861 1,156 3,163 183 9,363
At 30 November 2023 19,444 12,234 8,913 4,156 44,747
NET BOOK VALUE
At 30 November 2023 53,545 3,469 9,487 46 66,547
At 30 November 2022 58,406 4,625 12,650 229 75,910

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 2,165 2,130
Other debtors - 755
2,165 2,885

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 11,297 11,838
Trade creditors (988 ) (719 )
Taxation and social security 19,630 24,925
Other creditors 7,576 6,597
37,515 42,641

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 30,483 38,795

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,066 11,447

Sunshine Day Centre Limited (Registered number: 07439775)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.11.23 30.11.22
£    £   
Within one year 26,795 26,795
Between one and five years 40,193 66,988
66,988 93,783

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
Mrs S A L Page
Balance outstanding at start of year 755 1,456
Amounts advanced 49,376 54,367
Amounts repaid (50,311 ) (55,068 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (180 ) 755

Mrs M Croxford
Balance outstanding at start of year (265 ) 59
Amounts advanced 27,315 28,348
Amounts repaid (27,325 ) (28,672 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (275 ) (265 )

At the year end, the company owed the directors £456 (2022 the director owed the company £490)