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Registered number: 12110250
Daycare SOS Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12110250
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 138,244 130,763
Tangible Assets 5 1,407 2,922
139,651 133,685
CURRENT ASSETS
Debtors 18,938 22,491
Cash at bank and in hand 5,474 32,998
24,412 55,489
Creditors: Amounts Falling Due Within One Year (30,790 ) (38,301 )
NET CURRENT ASSETS (LIABILITIES) (6,378 ) 17,188
TOTAL ASSETS LESS CURRENT LIABILITIES 133,273 150,873
Creditors: Amounts Falling Due After More Than One Year - (55,000 )
NET ASSETS 133,273 95,873
CAPITAL AND RESERVES
Called up share capital 6 1 1
Share premium account 279,644 209,992
Profit and Loss Account (146,372 ) (114,120 )
SHAREHOLDERS' FUNDS 133,273 95,873
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S Elliott
Director
19th September 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Daycare SOS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12110250 . The registered office is Mckenzies Group Accountants, 2 Station Road West, Oxted, RH8 9EP.
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. Going Concern Disclosure
The director reviewed the company's ability to continue as a going concern and has assessed that it is reasonable to prepare the financial statements on a going concern basis as the shareholders are willing to continue to support the business financially for a minimum period of 12 months from the balance sheet date.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Research and Development
Expenditure on research and development is written off after 10 years amortisation (not allowable for tax)
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:
Computer Equipment 33% Straight Line
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Intangible Assets
Total
£
Cost
As at 1 January 2024 151,848
Additions 25,184
As at 31 December 2024 177,032
Amortisation
As at 1 January 2024 21,085
Provided during the period 17,703
As at 31 December 2024 38,788
Net Book Value
As at 31 December 2024 138,244
As at 1 January 2024 130,763
5. Tangible Assets
Total
£
Cost
As at 1 January 2024 6,375
Additions 591
As at 31 December 2024 6,966
Depreciation
As at 1 January 2024 3,453
Provided during the period 2,106
As at 31 December 2024 5,559
Net Book Value
As at 31 December 2024 1,407
As at 1 January 2024 2,922
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
115,283 Ordinary Shares of £ 0.00001 each 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Elliott by virtue of his majority ownership of the issued share capital in the company.
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