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Company Registration No. 09649607 (England and Wales)
Manor Daycare Limited Unaudited accounts for the year ended 30 June 2024
Manor Daycare Limited Unaudited accounts Contents
Page
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Manor Daycare Limited Company Information for the year ended 30 June 2024
Director
Ms R Baker
Company Number
09649607 (England and Wales)
Registered Office
49 Pelham Road Gravesend Kent DA11 0JA UK
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Manor Daycare Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
372,863 
384,583 
Current assets
Debtors
336,874 
299,970 
Cash at bank and in hand
15,056 
2,248 
351,930 
302,218 
Creditors: amounts falling due within one year
(250,070)
(240,886)
Net current assets
101,860 
61,332 
Total assets less current liabilities
474,723 
445,915 
Creditors: amounts falling due after more than one year
(127,731)
(181,875)
Provisions for liabilities
Deferred tax
(17,452)
(6,395)
Net assets
329,540 
257,645 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
329,539 
257,644 
Shareholders' funds
329,540 
257,645 
For the year ending 30 June 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 his 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 22 May 2025 and were signed on its behalf by
Ms R Baker Director Company Registration No. 09649607
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Manor Daycare Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Manor Daycare Limited is a private company, limited by shares, registered in England and Wales, registration number 09649607. The registered office is 49 Pelham Road, Gravesend, Kent, DA11 0JA, UK.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Motor vehicles
15% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
15% on reducing balance
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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Manor Daycare Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
296,420 
107,576 
42,200 
11,261 
457,457 
Additions
- 
- 
- 
1,772 
1,772 
At 30 June 2024
296,420 
107,576 
42,200 
13,033 
459,229 
Depreciation
At 1 July 2023
- 
41,510 
25,853 
5,511 
72,874 
Charge for the year
- 
9,911 
2,454 
1,127 
13,492 
At 30 June 2024
- 
51,421 
28,307 
6,638 
86,366 
Net book value
At 30 June 2024
296,420 
56,155 
13,893 
6,395 
372,863 
At 30 June 2023
296,420 
66,066 
16,347 
5,750 
384,583 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
336,874 
299,970 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
49,521 
73,596 
Obligations under finance leases and hire purchase contracts
13,280 
13,280 
Trade creditors
21,451 
3,776 
Taxes and social security
33,724 
8,973 
Other creditors
128,994 
141,261 
Accruals
3,100 
- 
250,070 
240,886 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
34,358 
Obligations under finance leases and hire purchase contracts
41,307 
53,480 
Other creditors
86,424 
94,037 
127,731 
181,875 
8
Transactions with related parties
Included in Debtors is an amount of £330,688 (2023 - £299,970) owed from an associated company, Owl & Bear Daycare Ltd, a company under the common control of the Director, Ms R Baker. This loan is interest free and no repayment terms have been agreed. Included in Creditors is an amount of £86,424 (2023 - £94,037) owed to an associated company, Daneholm Ltd, a company under the common control of the Director, Ms R Baker. This loan is interest free and no repayment terms have been agreed.
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Manor Daycare Limited Notes to the Accounts for the year ended 30 June 2024
9
Average number of employees
During the year the average number of employees was 21 (2023: 21).
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