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Company Registration No. SC238419 (Scotland)
Dreams Daycare Limited Unaudited accounts for the year ended 30 September 2024
Dreams Daycare Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Dreams Daycare Limited Company Information for the year ended 30 September 2024
Director
L Shanks
Company Number
SC238419 (Scotland)
Registered Office
Unit 1 Insch Business Park Insch Aberdeenshire AB52 6TA United Kingdom
Accountants
O'Meara Fitzmaurice & Co Brimstage Hall Brimstage Road Wirral CH63 6JA
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Dreams Daycare Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
94,974 
94,974 
Current assets
Debtors
5
50,000 
31,691 
Cash at bank and in hand
45,988 
83,122 
95,988 
114,813 
Creditors: amounts falling due within one year
6
(6,387)
(17,212)
Net current assets
89,601 
97,601 
Net assets
184,575 
192,575 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
184,475 
192,475 
Shareholders' funds
184,575 
192,575 
For the year ending 30 September 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 26 September 2025 and were signed on its behalf by
L Shanks Director Company Registration No. SC238419
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Dreams Daycare Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Dreams Daycare Limited is a private company, limited by shares, registered in Scotland, registration number SC238419. The registered office is Unit 1, Insch Business Park, Insch, Aberdeenshire, AB52 6TA, United Kingdom.
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.
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:
Land & buildings
10% on straight line
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
15% on reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
72,759 
61,734 
60,937 
18,675 
214,105 
At 30 September 2024
72,759 
61,734 
60,937 
18,675 
214,105 
Depreciation
At 1 October 2023
57,990 
42,466 
9,893 
8,782 
119,131 
At 30 September 2024
57,990 
42,466 
9,893 
8,782 
119,131 
Net book value
At 30 September 2024
14,769 
19,268 
51,044 
9,893 
94,974 
At 30 September 2023
14,769 
19,268 
51,044 
9,893 
94,974 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
50,000 
31,691 
- 5 -
Dreams Daycare Limited Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
2,102 
Taxes and social security
- 
15,110 
Loans from directors
6,387 
- 
6,387 
17,212 
7
Average number of employees
During the year the average number of employees was 21 (2023: 21).
- 6 -