Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-05-212024-12-312024-03-0122truefalseNo description of principal activity23trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC486160 2024-03-01 2024-12-31 SC486160 2023-03-01 2024-02-29 SC486160 2024-12-31 SC486160 2024-02-29 SC486160 c:Director1 2024-03-01 2024-12-31 SC486160 c:Director2 2024-03-01 2024-12-31 SC486160 c:Director2 2024-12-31 SC486160 c:RegisteredOffice 2024-03-01 2024-12-31 SC486160 d:PlantMachinery 2024-03-01 2024-12-31 SC486160 d:PlantMachinery 2024-12-31 SC486160 d:PlantMachinery 2024-02-29 SC486160 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2024-12-31 SC486160 d:MotorVehicles 2024-03-01 2024-12-31 SC486160 d:MotorVehicles 2024-12-31 SC486160 d:MotorVehicles 2024-02-29 SC486160 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-03-01 2024-12-31 SC486160 d:OfficeEquipment 2024-03-01 2024-12-31 SC486160 d:OfficeEquipment 2024-12-31 SC486160 d:OfficeEquipment 2024-02-29 SC486160 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2024-12-31 SC486160 d:OwnedOrFreeholdAssets 2024-03-01 2024-12-31 SC486160 d:Goodwill 2024-03-01 2024-12-31 SC486160 d:Goodwill 2024-12-31 SC486160 d:Goodwill 2024-02-29 SC486160 d:CurrentFinancialInstruments 2024-12-31 SC486160 d:CurrentFinancialInstruments 2024-02-29 SC486160 d:Non-currentFinancialInstruments 2024-12-31 SC486160 d:Non-currentFinancialInstruments 2024-02-29 SC486160 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC486160 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 SC486160 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC486160 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 SC486160 d:ShareCapital 2024-12-31 SC486160 d:ShareCapital 2024-02-29 SC486160 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC486160 d:RetainedEarningsAccumulatedLosses 2024-02-29 SC486160 c:OrdinaryShareClass1 2024-03-01 2024-12-31 SC486160 c:OrdinaryShareClass1 2024-02-29 SC486160 c:OrdinaryShareClass2 2024-03-01 2024-12-31 SC486160 c:OrdinaryShareClass2 2024-12-31 SC486160 c:OrdinaryShareClass3 2024-03-01 2024-12-31 SC486160 c:OrdinaryShareClass3 2024-12-31 SC486160 c:FRS102 2024-03-01 2024-12-31 SC486160 c:AuditExempt-NoAccountantsReport 2024-03-01 2024-12-31 SC486160 c:FullAccounts 2024-03-01 2024-12-31 SC486160 c:PrivateLimitedCompanyLtd 2024-03-01 2024-12-31 SC486160 d:Goodwill d:OwnedIntangibleAssets 2024-03-01 2024-12-31 SC486160 e:PoundSterling 2024-03-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC486160










DAISIES KINDERGARTEN LIMITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
DAISIES KINDERGARTEN LIMITED
 

COMPANY INFORMATION


Directors
Ms L Rasche 
Mr P Rasche (appointed 21 May 2024)




Registered number
SC486160



Registered office
33 Seafield Road

Dundee

Scotland

DD1 4NR




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
DAISIES KINDERGARTEN LIMITED
REGISTERED NUMBER: SC486160

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

31 December 2024
29 February 2024
£
£

Fixed assets
  

Intangible assets
 4 
-
7,312

Tangible assets
 5 
39,941
31,064

  
39,941
38,376

Current assets
  

Stocks
 6 
10,000
10,000

Debtors: amounts falling due within one year
 7 
25,432
15,997

Cash at bank and in hand
  
5,806
40,650

  
41,238
66,647

Creditors: amounts falling due within one year
 8 
(59,664)
(64,788)

Net current (liabilities)/assets
  
 
 
(18,426)
 
 
1,859

Total assets less current liabilities
  
21,515
40,235

Creditors: amounts falling due after more than one year
 9 
(5,543)
-

Provisions for liabilities
  

Deferred tax
  
(7,808)
(6,961)

  
 
 
(7,808)
 
 
(6,961)

Net assets
  
8,164
33,274


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
8,064
33,174

  
8,164
33,274

Page 1

 
DAISIES KINDERGARTEN LIMITED
REGISTERED NUMBER: SC486160

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period 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 statement of income and retained earnings 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 on 19 February 2025.




Ms L Rasche
Director

The notes on pages 3 to 9 form part of these financial statements.
Page 2

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Daisies Kindergarten Limited is a private company, limited by shares, domiciled in Scotland with registration number SC486160. The registered office is 11 Overton Gardens, Dundee, Angus, DD2 2UE.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.6

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.


All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Goodwill
-
10%
Straight Line
Page 4

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Property Improvements
-
10% Straight line
Motor vehicles
-
25% Reducing balance
Office equipment
-
20% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including the directors, during the period was as follows:


  31 December 2024
  29 February 2024
            No.
            No.







Average employee
23
22

Page 5

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Intangible assets






Goodwill

£



Cost


At 1 March 2024
135,000



At 31 December 2024

135,000



Amortisation


At 1 March 2024
127,688


Charge for the period on owned assets
7,312



At 31 December 2024

135,000



Net book value



At 31 December 2024
-



At 29 February 2024
7,312



Page 6

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Tangible fixed assets







Property improve-ments
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 March 2024
28,503
-
56,768
85,271


Additions
360
10,148
5,059
15,567



At 31 December 2024

28,863
10,148
61,827
100,838



Depreciation


At 1 March 2024
13,439
-
40,768
54,207


Charge for the period on owned assets
2,004
1,762
2,924
6,690



At 31 December 2024

15,443
1,762
43,692
60,897



Net book value



At 31 December 2024
13,420
8,386
18,135
39,941



At 29 February 2024
15,064
-
16,000
31,064
Page 7

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Stocks

31 December
29 February
2024
2024
£
£

Raw materials and consumables
10,000
10,000

10,000
10,000



7.


Debtors

31 December 2024
29 February 2024
£
£


Other debtors
-
5,247

Prepayments and accrued income
25,432
10,750

25,432
15,997



8.


Creditors: Amounts falling due within one year

31 December 2024
29 February 2024
£
£

Bank overdrafts
3,131
-

Trade creditors
3,997
-

Other taxation and social security
5,892
8,779

Obligations under finance lease and hire purchase contracts
2,438
-

Other creditors
389
-

Accruals and deferred income
43,817
56,009

59,664
64,788


Hire purchase
Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.

Page 8

 
DAISIES KINDERGARTEN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due after more than one year

31 December 2024
29 February 2024
£
£

Net obligations under finance leases and hire purchase contracts
5,543
-

5,543
-


Hire purchase
Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


10.


Share capital

31 December
29 February
2024
2024
£
£
Allotted, called up and fully paid



0 (2024 - 100) Ordinary shares of £1 each
-
100
50 (2024 - ) Ordinary A shares of £1 each
50
-
50 (2024 - ) Ordinary B shares of £1 each
50
-

100

100

During the year the Ordinary shares were redesignated as 50 Ordinary A shares and 50 Ordinary B shares, there was no change to their nominal value or voting rights.



Page 9