18 August 2023 false No description of principal activity Taxfiler 2024.6 NI700651business:PrivateLimitedCompanyLtd2023-08-182025-01-31 NI7006512023-08-17 NI7006512023-08-182025-01-31 NI700651business:AuditExemptWithAccountantsReport2023-08-182025-01-31 NI700651business:FilletedAccounts2023-08-182025-01-31 NI7006512025-01-31 NI700651business:Director12023-08-182025-01-31 NI700651business:Director22023-08-182025-01-31 NI700651business:Director32023-08-182025-01-31 NI700651business:RegisteredOffice2023-08-182025-01-31 NI700651core:WithinOneYear2025-01-31 NI700651core:AfterOneYear2025-01-31 NI700651core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 NI700651core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 NI700651core:PreviouslyStatedAmount2025-01-31 NI700651business:SmallEntities2023-08-182025-01-31 NI700651countries:NorthernIreland2023-08-182025-01-31 NI700651core:FurnitureFittings2023-08-182025-01-31 NI700651core:LandBuildings2023-08-17 NI700651core:MotorVehicles2023-08-17 NI700651core:FurnitureFittings2023-08-17 NI700651core:LandBuildings2023-08-182025-01-31 NI700651core:MotorVehicles2023-08-182025-01-31 NI700651core:LandBuildings2025-01-31 NI700651core:MotorVehicles2025-01-31 NI700651core:FurnitureFittings2025-01-31 NI700651business:Director122023-08-17 NI700651business:Director122023-08-182025-01-31 NI700651business:Director122025-01-31 NI700651business:Director212023-08-17 NI700651business:Director212023-08-182025-01-31 NI700651business:Director212025-01-31 NI700651business:Director332023-08-17 NI700651business:Director332023-08-182025-01-31 NI700651business:Director332025-01-31 iso4217:GBP xbrli:pure
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
Page
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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
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Down Royal Day Care Ltd Statement of financial position as at 31 January 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
523,983 
Current assets
Debtors
17,863 
Cash at bank and in hand
21,953 
39,816 
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)
Net liabilities
(91,612)
Capital and reserves
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
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Down Royal Day Care Ltd Notes to the Accounts for the period from 18 August 2023 to 31 January 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
Investment property
The directors consider that the above value of investment property represents the market value at 31 August 2024.
Turnover
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 
At 18 August 2023
- 
- 
- 
- 
Additions
488,779 
7,950 
32,615 
529,344 
At 31 January 2025
488,779 
7,950 
32,615 
529,344 
Depreciation
Charge for the period
- 
446 
4,915 
5,361 
At 31 January 2025
- 
446 
4,915 
5,361 
Net book value
At 31 January 2025
488,779 
7,504 
27,700 
523,983 
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Down Royal Day Care Ltd Notes to the Accounts for the period from 18 August 2023 to 31 January 2025
5
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
17,863 
6
Creditors: amounts falling due within one year
2025 
£ 
Bank loans and overdrafts
154,965 
Taxes and social security
10,701 
Other creditors
671 
Loans from directors
293,868 
Accruals
35,988 
Deferred income
20,533 
516,726 
7
Creditors: amounts falling due after more than one year
2025 
£ 
Bank loans
138,685 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
A Hughes
- 
18,370 
25,925 
(7,555)
Z O'Neill
- 
50 
134,863 
(134,813)
G Hughes
- 
- 
151,500 
(151,500)
- 
18,420 
312,288 
(293,868)
9
Average number of employees
During the period the average number of employees was 21.
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