Company Registration No. NI700651 (Northern Ireland)
Down Royal Day Care Ltd
Unaudited accounts
for the period from 18 August 2023 to 31 January 2025
Down Royal Day Care Ltd
Unaudited accounts
Contents
Down Royal Day Care Ltd
Company Information
for the period from 18 August 2023 to 31 January 2025
Directors
A Hughes
Z O'Neill
G Hughes
Company Number
NI700651 (Northern Ireland)
Registered Office
18 Cockhill Road
Lisburn
BT27 5RS
Accountants
SJK
8 Bridge Road
Moira
Co. Armagh
BT67 0PF
Down Royal Day Care Ltd
Statement of financial position
as at 31 January 2025
Cash at bank and in hand
21,953
Creditors: amounts falling due within one year
(516,726)
Net current liabilities
(476,910)
Total assets less current liabilities
47,073
Creditors: amounts falling due after more than one year
(138,685)
Called up share capital
100
Profit and loss account
(91,712)
Shareholders' funds
(91,612)
For the period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2025 and were signed on its behalf by
A Hughes
Director
Company Registration No. NI700651
Down Royal Day Care Ltd
Notes to the Accounts
for the period from 18 August 2023 to 31 January 2025
Down Royal Day Care Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI700651. The registered office is 18 Cockhill Road, Lisburn, BT27 5RS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight line
The directors consider that the above value of investment property represents the market value at 31 August 2024.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
Additions
488,779
7,950
32,615
529,344
At 31 January 2025
488,779
7,950
32,615
529,344
Charge for the period
-
446
4,915
5,361
At 31 January 2025
-
446
4,915
5,361
At 31 January 2025
488,779
7,504
27,700
523,983
Down Royal Day Care Ltd
Notes to the Accounts
for the period from 18 August 2023 to 31 January 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
Bank loans and overdrafts
154,965
Taxes and social security
10,701
Loans from directors
293,868
7
Creditors: amounts falling due after more than one year
2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
-
18,420
312,288
(293,868)
9
Average number of employees
During the period the average number of employees was 21.