Registered number
NI639916
CDD Childcare Services Ltd
Filleted Accounts
31 August 2024
CDD Childcare Services Ltd
Registered number: NI639916
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 51,821 73,592
Current assets
Debtors 4 - 1,681
Cash at bank and in hand 32,624 25,020
32,624 26,701
Creditors: amounts falling due within one year 5 (33,613) (26,603)
Net current (liabilities)/assets (989) 98
Total assets less current liabilities 50,832 73,690
Creditors: amounts falling due after more than one year 6 (7,273) (18,308)
Net assets 43,559 55,382
Capital and reserves
Called up share capital 4 4
Profit and loss account 43,555 55,378
Shareholders' funds 43,559 55,382
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Diane Traynor-Bartley
Director
Approved by the board on 18 November 2024
CDD Childcare Services Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles over 4 years
Fixtures & fittings over 10 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 36 36
3 Tangible fixed assets
Fixtures & fittings Motor vehicles Total
£ £ £
Cost
At 1 September 2023 98,974 47,490 146,464
At 31 August 2024 98,974 47,490 146,464
Depreciation
At 1 September 2023 57,536 15,336 72,872
Charge for the year 9,898 11,873 21,771
At 31 August 2024 67,434 27,209 94,643
Net book value
At 31 August 2024 31,540 20,281 51,821
At 31 August 2023 41,438 32,154 73,592
4 Debtors 2024 2023
£ £
Other debtors - 1,681
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 11,268 11,268
Obligations under finance lease and hire purchase contracts 1,541 3,698
Taxation and social security costs 20,804 11,637
33,613 26,603
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,273 16,767
Obligations under finance lease and hire purchase contracts - 1,541
7,273 18,308
7 Other information
CDD Childcare Services Ltd is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
140 Sligo Road
Enniskilen
Co Fermanagh
BT74 7JY
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