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Company Registration No. 06222690 (England and Wales)
Sunbeams Day Care Limited Unaudited accounts for the year ended 31 May 2024
Sunbeams Day Care Limited Unaudited accounts Contents
Page
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Sunbeams Day Care Limited Company Information for the year ended 31 May 2024
Director
Mrs K M Lester
Company Number
06222690 (England and Wales)
Registered Office
Chapelcombe House Tarrant Keyneston Blandford Forum Dorset DT11 9JH
Accountants
M. Whittingham Limited Unit K2 Lion Works 543 Wallisdown Road Poole Dorset BH12 5AD
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Sunbeams Day Care Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,979 
35,449 
Current assets
Inventories
711 
613 
Debtors
22,672 
27,488 
Cash at bank and in hand
105,326 
54,402 
128,709 
82,503 
Creditors: amounts falling due within one year
(128,814)
(81,381)
Net current (liabilities)/assets
(105)
1,122 
Total assets less current liabilities
30,874 
36,571 
Creditors: amounts falling due after more than one year
(30,124)
(36,311)
Net assets
750 
260 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
749 
259 
Shareholders' funds
750 
260 
For the year ending 31 May 2024 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 director acknowledges her 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 and authorised for issue on 23 May 2025 and were signed on its behalf by
Mrs K M Lester Director Company Registration No. 06222690
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Sunbeams Day Care Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Sunbeams Day Care Limited is a private company, limited by shares, registered in England and Wales, registration number 06222690. The registered office is Chapelcombe House, Tarrant Keyneston, Blandford Forum, Dorset, DT11 9JH.
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 year, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% reducing balance
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Sunbeams Day Care Limited Notes to the Accounts for the year ended 31 May 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
55,170 
15,511 
27,085 
19,604 
19,898 
137,268 
Additions
- 
861 
- 
2,329 
138 
3,328 
Disposals
- 
(320)
- 
- 
- 
(320)
At 31 May 2024
55,170 
16,052 
27,085 
21,933 
20,036 
140,276 
Depreciation
At 1 June 2023
45,018 
13,661 
15,161 
12,691 
15,288 
101,819 
Charge for the year
1,523 
664 
2,981 
1,386 
1,187 
7,741 
On disposals
- 
(263)
- 
- 
- 
(263)
At 31 May 2024
46,541 
14,062 
18,142 
14,077 
16,475 
109,297 
Net book value
At 31 May 2024
8,629 
1,990 
8,943 
7,856 
3,561 
30,979 
At 31 May 2023
10,152 
1,850 
11,924 
6,913 
4,610 
35,449 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,843 
6,275 
Accrued income and prepayments
2,791 
2,382 
Other debtors
16,038 
18,831 
22,672 
27,488 
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Sunbeams Day Care Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,025 
4,357 
Trade creditors
3,089 
1,109 
Taxes and social security
16,749 
4,878 
Other creditors
4,296 
4,276 
Accruals
3,043 
7,443 
Deferred income
95,612 
59,318 
128,814 
81,381 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
30,124 
36,311 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Controlling party
The director Mrs K M Lester holds the entire issued share capital and is deemed the ultimate controlling party.
10
Average number of employees
During the year the average number of employees was 30 (2023: 32).
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