Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-19The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01truefalseNo description of principal activity2525truefalse SC337725 2023-10-01 2024-09-30 SC337725 2022-10-01 2023-09-30 SC337725 2024-09-30 SC337725 2023-09-30 SC337725 2022-10-01 SC337725 5 2023-10-01 2024-09-30 SC337725 5 2022-10-01 2023-09-30 SC337725 d:Director1 2023-10-01 2024-09-30 SC337725 d:Director2 2023-10-01 2024-09-30 SC337725 d:RegisteredOffice 2023-10-01 2024-09-30 SC337725 e:Buildings 2023-10-01 2024-09-30 SC337725 e:Buildings 2024-09-30 SC337725 e:Buildings 2023-09-30 SC337725 e:Buildings e:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC337725 e:MotorVehicles 2023-10-01 2024-09-30 SC337725 e:MotorVehicles 2024-09-30 SC337725 e:MotorVehicles 2023-09-30 SC337725 e:MotorVehicles e:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC337725 e:FurnitureFittings 2023-10-01 2024-09-30 SC337725 e:FurnitureFittings 2024-09-30 SC337725 e:FurnitureFittings 2023-09-30 SC337725 e:FurnitureFittings e:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC337725 e:ComputerEquipment 2023-10-01 2024-09-30 SC337725 e:ComputerEquipment 2024-09-30 SC337725 e:ComputerEquipment 2023-09-30 SC337725 e:ComputerEquipment e:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC337725 e:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC337725 e:Goodwill 2024-09-30 SC337725 e:Goodwill 2023-09-30 SC337725 e:CurrentFinancialInstruments 2024-09-30 SC337725 e:CurrentFinancialInstruments 2023-09-30 SC337725 e:Non-currentFinancialInstruments 2024-09-30 SC337725 e:Non-currentFinancialInstruments 2023-09-30 SC337725 e:CurrentFinancialInstruments e:WithinOneYear 2024-09-30 SC337725 e:CurrentFinancialInstruments e:WithinOneYear 2023-09-30 SC337725 e:Non-currentFinancialInstruments e:AfterOneYear 2024-09-30 SC337725 e:Non-currentFinancialInstruments e:AfterOneYear 2023-09-30 SC337725 e:ShareCapital 2024-09-30 SC337725 e:ShareCapital 2023-09-30 SC337725 e:ShareCapital 2022-10-01 SC337725 e:RevaluationReserve 2023-10-01 2024-09-30 SC337725 e:RevaluationReserve 2024-09-30 SC337725 e:RevaluationReserve 5 2023-10-01 2024-09-30 SC337725 e:RevaluationReserve 2022-10-01 2023-09-30 SC337725 e:RevaluationReserve 2023-09-30 SC337725 e:RevaluationReserve 2022-10-01 SC337725 e:RevaluationReserve 5 2022-10-01 2023-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 2024-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 2023-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 2022-10-01 SC337725 d:OrdinaryShareClass1 2023-10-01 2024-09-30 SC337725 d:OrdinaryShareClass1 2024-09-30 SC337725 d:OrdinaryShareClass1 2023-09-30 SC337725 d:FRS102 2023-10-01 2024-09-30 SC337725 d:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC337725 d:FullAccounts 2023-10-01 2024-09-30 SC337725 d:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC337725 5 2023-10-01 2024-09-30 SC337725 f:PoundSterling 2023-10-01 2024-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 5 2023-10-01 2024-09-30 SC337725 e:RetainedEarningsAccumulatedLosses 5 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC337725










D & P Happy Days Limited
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
D & P HAPPY DAYS LIMITED
 

COMPANY INFORMATION


Directors
D A Clark 
P L Williamson 




Registered number
SC337725



Registered office
14 City Quay
Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
D & P HAPPY DAYS LIMITED
REGISTERED NUMBER: SC337725

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 5 
499,791
514,537

  
499,791
514,537

Current assets
  

Stocks
  
589
676

Debtors: amounts falling due within one year
 6 
593
25,246

Bank & cash balances
  
139,398
181,753

  
140,580
207,675

Creditors: amounts falling due within one year
 7 
(208,979)
(214,611)

Net current liabilities
  
 
 
(68,399)
 
 
(6,936)

Total assets less current liabilities
  
431,392
507,601

Creditors: amounts falling due after more than one year
 8 
(114,811)
(169,985)

Provisions for liabilities
  

Deferred tax
  
(22,478)
(23,533)

  
 
 
(22,478)
 
 
(23,533)

Net assets
  
294,103
314,083


Capital and reserves
  

Called up share capital 
 9 
100
100

Revaluation reserve
  
137,064
140,769

Profit and loss account
  
156,939
173,214

  
294,103
314,083


Page 1

 
D & P HAPPY DAYS LIMITED
REGISTERED NUMBER: SC337725

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 year 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 comprehensive income 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 May 2025.




D A Clark
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 2

 
D & P HAPPY DAYS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£


At 1 October 2022
100
144,474
176,996
321,570



Profit for the year
-
-
92,233
92,233

Transfer to/from revaluation reserve
-
-
3,705
3,705

Dividends: Equity capital
-
-
(99,720)
(99,720)

Transfer to/from profit and loss account
-
(3,705)
-
(3,705)



At 1 October 2023
100
140,769
173,214
314,083



Profit for the year
-
-
93,210
93,210

Transfer to/from revaluation reserve
-
-
3,705
3,705

Dividends: Equity capital
-
-
(113,190)
(113,190)

Transfer to/from profit and loss account
-
(3,705)
-
(3,705)


At 30 September 2024
100
137,064
156,939
294,103


Page 3

 
D & P HAPPY DAYS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

D & P Happy Days Limited is a private company, limited by shares, domiciled in Scotland with registration number SC337725. The registered office is 14 City Quay, Dundee, Tayside, DD1 3JA. The trading address is 2 Claverhouse Old Road, Dundee, DD4 9BY.

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 revenue 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 revenue 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 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.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Page 4

 
D & P HAPPY DAYS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

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, on the basis below .

Depreciation is provided on the following basis:

Freehold property
-
2% straight line
Motor vehicles
-
20% reducing balance
Fixtures & fittings
-
20% straight line
Computer equipment
-
33% straight line

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.

 
2.5

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.6

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 5

 
D & P HAPPY DAYS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Current and deferred 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.

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.8

Stocks

Stock consists of consumable items utilised within the nursery and are valued at the lower of cost and net realisable value.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 25 (2023 - 25).

Page 6

 
D & P HAPPY DAYS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
80,000



At 30 September 2024

80,000



Amortisation


At 1 October 2023
80,000



At 30 September 2024

80,000



Net book value



At 30 September 2024
-



At 30 September 2023
-




5.


Tangible fixed assets





Freehold property
Motor vehicles
Fixtures & fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
649,911
27,109
34,336
8,321
719,677


Additions
-
-
1,726
-
1,726



At 30 September 2024

649,911
27,109
36,062
8,321
721,403



Depreciation


At 1 October 2023
149,834
13,229
33,890
8,187
205,140


Charge for the year on owned assets
12,998
2,776
564
134
16,472



At 30 September 2024

162,832
16,005
34,454
8,321
221,612



Net book value



At 30 September 2024
487,079
11,104
1,608
-
499,791



At 30 September 2023
500,077
13,880
446
134
514,537

Page 7

 
D & P HAPPY DAYS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
-
24,555

Prepayments and accrued income
593
691

593
25,246



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
40,094
25,119

Other taxation and social security
41,214
35,569

Obligations under finance lease and hire purchase contracts
514
6,479

Other creditors
26,609
63,218

Accruals and deferred income
100,548
84,226

208,979
214,611


Secured loans
Bank loans are secured over the business property.
Hire purchase
Amounts included under hire purchase contracts are secured over the assets to which they relate.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
114,811
169,471

Net obligations under finance leases and hire purchase contracts
-
514

114,811
169,985


Secured loans
Bank loans are secured over the business property.
Hire purchase
Amounts included under hire purchase contracts are secured over the assets to which they relate.

Page 8

 
D & P HAPPY DAYS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 9