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REGISTERED NUMBER: 07638641 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

DEBBIE'S DAY CARE LTD

DEBBIE'S DAY CARE LTD (REGISTERED NUMBER: 07638641)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DEBBIE'S DAY CARE LTD

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTORS: D T Barrett
G E Barrett





REGISTERED OFFICE: Magma House
16 Davy Court
Castle Mound Way
Rugby
Warwickshire
CV23 0UZ





REGISTERED NUMBER: 07638641 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
16 Davy Court
Castle Mound Way
Rugby, CV23 0UZ
Magma Audit LLP is part
Of the Dains Group

DEBBIE'S DAY CARE LTD (REGISTERED NUMBER: 07638641)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,956 6,200

CURRENT ASSETS
Debtors 5 1,515 835
Cash at bank and in hand 13,730 13,538
15,245 14,373
CREDITORS
Amounts falling due within one year 6 (11,166 ) (6,536 )
NET CURRENT ASSETS 4,079 7,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,035

14,037

PROVISIONS FOR LIABILITIES 7 (1,239 ) (1,192 )
NET ASSETS 7,796 12,845

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7,794 12,843
SHAREHOLDERS' FUNDS 7,796 12,845

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

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

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by:





D T Barrett - Director


DEBBIE'S DAY CARE LTD (REGISTERED NUMBER: 07638641)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024


1. STATUTORY INFORMATION

Debbie's Day Care Ltd is a private company, limited by shares, registered in England and Wales. The company's registered is 07638641 and the registered office address is Magma House 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is Sterling (£) and figures are rounded to the nearest £1.

Turnover
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 revenue is recognised:

Rendering of services
Revenue 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 revenue 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.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated
impairment losses. Historical costs 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, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Freehold property - 10% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

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.

Financial instruments
(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

DEBBIE'S DAY CARE LTD (REGISTERED NUMBER: 07638641)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


2. ACCOUNTING POLICIES - continued

Taxation
The tax expense for the year 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Freehold Fixtures
land & and Computer
buildings fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 21,000 20,159 5,300 46,459
Additions - 662 - 662
Disposals - (1,056 ) - (1,056 )
At 31 August 2024 21,000 19,765 5,300 46,065
DEPRECIATION
At 1 September 2023 20,195 15,883 4,181 40,259
Charge for year 87 1,148 485 1,720
Eliminated on disposal - (870 ) - (870 )
At 31 August 2024 20,282 16,161 4,666 41,109
NET BOOK VALUE
At 31 August 2024 718 3,604 634 4,956
At 31 August 2023 805 4,276 1,119 6,200

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,515 627
Other debtors - 208
1,515 835

DEBBIE'S DAY CARE LTD (REGISTERED NUMBER: 07638641)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 78 61
Taxation and social security 7,310 5,817
Other creditors 3,778 658
11,166 6,536

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances - (64 )
Deferred tax 1,239 1,256
1,239 1,192

Deferred
tax
£   
Balance at 1 September 2023 1,192
Charge to profit and loss 47
account during the year
Balance at 31 August 2024 1,239

8. TRANSACTIONS WITH DIRECTORS

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

2024 2023
£    £   
D T Barrett
Balance outstanding at start of year (410 ) 10,347
Amounts advanced 812 4,356
Amounts repaid (410 ) (15,113 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (8 ) (410 )