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Registered number: 07439775
Sunshine Day Centre Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07439775
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,712 5,189
Tangible Assets 5 58,401 66,547
63,113 71,736
CURRENT ASSETS
Debtors 6 6,378 2,165
Cash at bank and in hand 2,121 2,315
8,499 4,480
Creditors: Amounts Falling Due Within One Year 7 (41,952 ) (37,515 )
NET CURRENT ASSETS (LIABILITIES) (33,453 ) (33,035 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,660 38,701
Creditors: Amounts Falling Due After More Than One Year 8 (24,790 ) (30,483 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,482 ) (5,291 )
NET ASSETS 388 2,927
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 386 2,925
SHAREHOLDERS' FUNDS 388 2,927
Page 1
Page 2
For the year ending 30 November 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sarah Page
Director
27 August 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sunshine Day Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07439775 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period.  These estimates and assumptions are based on management's best knowledge of the amount, events or actions.  Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Legal fees are being amortised over the course of its useful life of 15 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 15 years on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.6. Leasing and Hire Purchase Contracts
Minimum lease payments under non-cancellable operating leases fall due as follows:
2024
2023
£
£
Within one year
26,795
26,795
Between one and five years
13,398
40,193
image
image
40,193
image
66,988
image
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 7,158
As at 30 November 2024 7,158
Amortisation
As at 1 December 2023 1,969
Provided during the period 477
As at 30 November 2024 2,446
Net Book Value
As at 30 November 2024 4,712
As at 1 December 2023 5,189
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5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2023 72,989 18,400 15,703 4,202 111,294
As at 30 November 2024 72,989 18,400 15,703 4,202 111,294
Depreciation
As at 1 December 2023 19,444 8,913 12,234 4,156 44,747
Provided during the period 4,861 2,371 868 46 8,146
As at 30 November 2024 24,305 11,284 13,102 4,202 52,893
Net Book Value
As at 30 November 2024 48,684 7,116 2,601 - 58,401
As at 1 December 2023 53,545 9,487 3,469 46 66,547
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,165 2,165
Other debtors 4,213 -
6,378 2,165
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (127 ) (989 )
Bank loans and overdrafts 14,230 11,297
Other creditors 7,336 7,577
Taxation and social security 20,513 19,630
41,952 37,515
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 24,790 30,483
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1.00 each 1 1
1 Ordinary B shares of £ 1.00 each 1 1
2 2
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mrs Marilyn Croxford (275 ) 22,784 (20,641 ) - 1,868
Mrs Sarah Amanda Louise Page (180 ) 45,506 (42,981 ) - 2,345
At the year end, the directors owed the company £4,213 (2023 the director owed the company £456)
The above loan is unsecured, interest free and repayable on demand.
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