Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetrue2023-01-01trueNo description of principal activity00 11737082 2023-01-01 2023-12-31 11737082 2021-09-01 2022-12-31 11737082 2023-12-31 11737082 2022-12-31 11737082 c:Director9 2023-01-01 2023-12-31 11737082 d:Non-currentFinancialInstruments 2023-12-31 11737082 d:Non-currentFinancialInstruments 2022-12-31 11737082 d:ShareCapital 2023-12-31 11737082 d:ShareCapital 2022-12-31 11737082 c:EntityHasNeverTraded 2023-01-01 2023-12-31 11737082 c:FRS102 2023-01-01 2023-12-31 11737082 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11737082 c:FullAccounts 2023-01-01 2023-12-31 11737082 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11737082 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11737082









DAYBREAK INTERIM HOLDINGS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
DAYBREAK INTERIM HOLDINGS LTD
REGISTERED NUMBER: 11737082

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,500,000
1,500,000

  
1,500,000
1,500,000

Current assets
  

Debtors: amounts falling due after more than one year
 5 
3
3

  
3
3

Total assets less current liabilities
  
 
 
1,500,003
 
 
1,500,003

  

Net assets
  
1,500,003
1,500,003


Capital and reserves
  

Called up share capital 
  
1,500,003
1,500,003

  
1,500,003
1,500,003


Page 1

 
DAYBREAK INTERIM HOLDINGS LTD
REGISTERED NUMBER: 11737082
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
R H Smith
Director

Date: 22 October 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
DAYBREAK INTERIM HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Daybreak Interim Holdings Limited is private company limited by shares. The company is incorporated in England and Wales and its registered office address is Ridgway House, Progress Way, Denton, Manchester, England, M34 2GP. The registered number is 11737082.

The financial statements are prepared for the year ended 31 December 2023. The comparative period is prepared for the 16 months to 31 December 2022 and therefore is not entirely comparable.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are presented in pound sterling which is the functional currency of the company and rounded to the nearest pound.

  
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).

Page 3

 
DAYBREAK INTERIM HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1,500,000



At 31 December 2023
1,500,000





5.


Debtors


Due after more than one year

Amounts owed by group undertakings
3
3

3
3



6.


Controlling party

The company is a subsidiary undertaking of Langley Gorse Day Nurseries Limited, a wholly owned subsidiary of All About Children Limited.
All About Children Limited is a subsidiary of Partou UK Holding Limited, a company incorporated in England and Wales.
At the balance sheet date, the ultimate controlling party is Delphine Topholding B.V. registered in Bussum The Netherlands. The Registered address of Delphine Topholding B.V. is Sportlaan 1. 4131NN Vianen, The Netherlands, registered number 86231227.
The smallest group in which the results of the company are consolidated is that of All About Children Limited, a company incorporated in England and Wales, whose registered office is Aston House, Cornwall Avenue, London N3 1LF. The consolidated accounts can be obtained from Companies House.
As such, the largest group in which the results of the company are consolidated, from the date the group was acquired, is that of Delphine Topholding B.V. and these can be obtained from the company's registered office.

Page 4