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Registered Number: 14159335
England and Wales

 

 

 

BARNES DAY CARE HOLDING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors NABAN Dhashaini Shakeera
PITAYANUKUL Sydwat Andrew Chiu-Mo
Registered Number 14159335
Registered Office 18 Ensign Street
London
E1 8PA
Accountants P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
1
Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Barnes Day Care Holding Limited for the period ended 31 March 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barnes Day Care Holding Limited for the period ended 31 March 2024 which comprise of the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at its official website.

This report is made solely to the Board of Directors of Barnes Day Care Holding Limited, as a body, in accordance with the terms of our engagement letter dated 13 September 2022. Our work has been undertaken solely to prepare for your approval the accounts of Barnes Day Care Holding Limited and state those matters that we have agreed to state to the Board of Directors of Barnes Day Care Holding Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barnes Day Care Holding Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Barnes Day Care Holding Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Barnes Day Care Holding Limited. You consider that Barnes Day Care Holding Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Barnes Day Care Holding Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.













....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
26 November 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investments 3 2,060,479    2,060,479 
2,060,479    2,060,479 
Current assets      
Debtors 4 2,111,414    2,111,414 
Cash at bank and in hand 144    397 
2,111,558    2,111,811 
Creditors: amount falling due within one year 5 (1,354,109)   (1,029,569)
Net current assets 757,449    1,082,242 
 
Total assets less current liabilities 2,817,928    3,142,721 
Creditors: amount falling due after more than one year 6 (3,486,623)   (3,463,623)
Net assets (668,695)   (320,902)
 

Capital and reserves
     
Called up share capital 7 1,000    1,000 
Profit and loss account (669,695)   (321,902)
Shareholders' funds (668,695)   (320,902)
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 November 2024 and were signed on its behalf by:


-------------------------------
PITAYANUKUL Sydwat Andrew Chiu-Mo
Director
3
General Information
Barnes Day Care Holding Limited is a private company, limited by shares, registered in England and Wales, registration number 14159335, registration address 18 Ensign Street, London, E1 8PA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 (as applied to small entities by Section 1A of the standard).

Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.

Comparability of accounting period
The company was incorporated on 8 June 2022. The accounting period covered approximately 10 months for the comparative figures from 8 June 2022 to 31 March 2023.
Going concern basis
The directors believe that they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Taxation
Taxation represents the sum of tax currently payable 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 capital and reserves.
The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 2,060,479    2,060,479 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 2,060,479    2,060,479 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Amount Owed by Group Undertakings 2,111,414    2,111,414 
2,111,414    2,111,414 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Amount Owed to Group Undertakings 1,354,109    1,029,568 
Accrued Expenses   1 
1,354,109    1,029,569 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 2,817,273    2,817,273 
Amount Owed to Group Undertakings 669,350    646,350 
3,486,623    3,463,623 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
10,000 Ordinary shares of £0.10 each 1,000    1,000 
1,000    1,000 

8.

Controlling parties

The immediate parent of the company is Utsaha Education Limited, a company incorporated in England and Wales.


The ultimate parent of the company is Utsaha Group Limited, a company incorporated in England and Wales.

4