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REGISTERED NUMBER: 06005210 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Playdays Childcare Limited

Playdays Childcare Limited (Registered number: 06005210)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Playdays Childcare Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: Mrs K J Shephard





SECRETARY: J Smith





REGISTERED OFFICE: Willow Cottage
Bury Road
Market Weston
Diss
Norfolk
IP22 2PD





REGISTERED NUMBER: 06005210 (England and Wales)





ACCOUNTANTS: Knights Lowe
Chartered Accountants
The Limes
32 Bridge Street
Thetford
Norfolk
IP24 3AG

Playdays Childcare Limited (Registered number: 06005210)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 3,202

CURRENT ASSETS
Debtors 5 1,146 159,882
Cash at bank and in hand 246,298 42,681
247,444 202,563
CREDITORS
Amounts falling due within one year 6 186,201 11,625
NET CURRENT ASSETS 61,243 190,938
TOTAL ASSETS LESS CURRENT LIABILITIES 61,243 194,140

CREDITORS
Amounts falling due after more than one
year

7

-

(155,476

)

PROVISIONS FOR LIABILITIES 9 - (608 )
NET ASSETS 61,243 38,056

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 61,143 37,956
SHAREHOLDERS' FUNDS 61,243 38,056

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Playdays Childcare Limited (Registered number: 06005210)

Balance Sheet - continued
31 October 2024


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 director and authorised for issue on 18 December 2024 and were signed by:





Mrs K J Shephard - Director


Playdays Childcare Limited (Registered number: 06005210)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Playdays Childcare 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

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 - 10 years straight line
Plant and machinery - 3 years straight line
Fixtures and fittings - 25% on reducing balance

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Basic financial instruments are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

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.

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.

Playdays Childcare Limited (Registered number: 06005210)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

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.

Impairment
At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 99,005
Disposals (99,005 )
At 31 October 2024 -
DEPRECIATION
At 1 November 2023 95,803
Charge for year 1,770
Eliminated on disposal (97,573 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 3,202

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,146 159,882

Playdays Childcare Limited (Registered number: 06005210)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 6,644 6,510
Other creditors 179,557 5,115
186,201 11,625

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors - 155,476

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 148,096

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other loans - 157,321

The loan is secured on property owned by the director.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances - 608

Deferred
tax
£   
Balance at 1 November 2023 608
Provided during year (608 )
Balance at 31 October 2024 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

Playdays Childcare Limited (Registered number: 06005210)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
Mrs K J Shephard
Balance outstanding at start of year 154,471 (8,945 )
Amounts advanced 9,516 166,266
Amounts repaid (163,987 ) (2,850 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 154,471

12. RELATED PARTY DISCLOSURES

During the year the company paid rent to the director amounting to £nil (2023 - £15,000). Other creditors includes £174,496 (2023 £nil) due to the director.