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Registration number: 11899147

Day and Night Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

 

Day and Night Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Day and Night Limited

(Registration number: 11899147)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

2,488

2,887

Current assets

 

Debtors

6

52,269

51,320

Cash at bank and in hand

 

39,330

37,340

 

91,599

88,660

Creditors: Amounts falling due within one year

7

(2,553)

(5,729)

Net current assets

 

89,046

82,931

Total assets less current liabilities

 

91,534

85,818

Provisions for liabilities

(473)

(549)

Net assets

 

91,061

85,269

Capital and reserves

 

Called up share capital

8

4

1

Retained earnings

91,057

85,268

Shareholders' funds

 

91,061

85,269

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 12 May 2025 and signed on its behalf by:
 

Dr A Dayani
Director

Mrs B Dayani
Director

 
     
 

Day and Night Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Riverview Cottage
2 Wetherby Grange
Wetherby
LS22 5PB

These financial statements were authorised for issue by the Board on 12 May 2025.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

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 taxable income.

 

Day and Night Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

Straight Line 33%

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4

Profit before tax

Arrived at after charging/(crediting)

2025
£

2024
£

Depreciation expense

1,583

855

 

Day and Night Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

3,613

3,613

Additions

1,184

1,184

At 31 March 2025

4,797

4,797

Depreciation

At 1 April 2024

726

726

Charge for the year

1,583

1,583

At 31 March 2025

2,309

2,309

Carrying amount

At 31 March 2025

2,488

2,488

At 31 March 2024

2,887

2,887

6

Debtors

Current

2025
£

2024
£

Trade debtors

720

1,320

Other debtors

51,549

50,000

 

52,269

51,320

 

Day and Night Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

9

-

1,675

Taxation and social security

 

1,434

1,576

Accruals and deferred income

 

1,119

720

Other creditors

 

-

1,758

 

2,553

5,729

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary Shares of £0.01 each

200

2

100

1

A Ordinary Shares of £0.01 (2024 - £0) each

100

1

-

-

B Ordinary Shares of £0.01 (2024 - £0) each

100

1

-

-

400

4

100

1

9

Loans and borrowings

Current loans and borrowings

2025
£

2024
£

Other borrowings

-

1,675