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Registered Number: 08938309
England and Wales

 

 

 

BARNES DAY CARE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Sydwat Andrew Chiu-Mo Pitayanukul
Dhashaini Shakeera Naban
Registered Number 08938309
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 Limited for the year 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 Limited for the year 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 www.icaew.com/en/members/regulations-standards-and-guidance/.
This report is made solely to the Board of Directors of Barnes Day Care 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 Limited and state those matters that we have agreed to state to the Board of Directors of Barnes Day Care 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 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 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 Limited. You consider that Barnes Day Care 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 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      
Intangible fixed assets 3   4,000 
Tangible fixed assets 4 2,086    1,713 
2,086    5,713 
Current assets      
Debtors 5 1,425,323    1,032,754 
Cash at bank and in hand 77,319    92,570 
1,502,642    1,125,324 
Creditors: amount falling due within one year 6 (166,247)   (145,760)
Net current assets 1,336,395    979,564 
 
Total assets less current liabilities 1,338,481    985,277 
Accruals and deferred income (377)   (3,587)
Net assets 1,338,104    981,690 
 

Capital and reserves
     
Called up share capital 7 10    10 
Profit and loss account 1,338,094    981,680 
Shareholders' funds 1,338,104    981,690 
 


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:


-------------------------------
Sydwat Andrew Chiu-Mo Pitayanukul
Director
3
General Information
Barnes Day Care Limited is a private company, limited by shares, registered in England and Wales, registration number 08938309, registration address 18 Ensign Street, London, E1 8PA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, 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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 30% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 17 (2023 : 13).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 40,000    40,000 
Additions  
Disposals  
At 31 March 2024 40,000    40,000 
Amortisation
At 01 April 2023 36,000    36,000 
Charge for year 4,000    4,000 
On disposals  
At 31 March 2024 40,000    40,000 
Net book values
At 31 March 2024  
At 31 March 2023 4,000    4,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 April 2023 19,582    19,582 
Additions 1,267    1,267 
Disposals  
At 31 March 2024 20,849    20,849 
Depreciation
At 01 April 2023 17,869    17,869 
Charge for year 894    894 
On disposals  
At 31 March 2024 18,763    18,763 
Net book values
Closing balance as at 31 March 2024 2,086    2,086 
Opening balance as at 01 April 2023 1,713    1,713 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 57,097    1,306 
Amount Owed by Group Undertakings 1,366,798    1,029,568 
Prepayments & Accrued Income 1,428    1,380 
Deposits paid   500 
1,425,323    1,032,754 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 37,180    23,322 
Corporation Tax   10,944 
PAYE & Social Security & Pension 5,053    32,339 
Deferred Income 124,014    79,155 
166,247    145,760 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
10 Class A shares of £1.00 each 10    10 
10    10 

8.

Controlling parties

The immediate parent of the company is Barnes Day Care Holding 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.

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