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Registered number: 09696174 DAISY CHAIN CHILDCARE RECRUITMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2024
DAISY CHAIN CHILDCARE RECRUITMENT LIMITED REGISTERED NUMBER: 09696174 BALANCE SHEET AS AT 30 NOVEMBER 2024
|  | 30 November |  | 31 May
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 292,167 |  | 428,112 |
Cash at bank and in hand | 7 | 5 |  | 10 |
|  | 292,172 |  | 428,122 |
Creditors: amounts falling due within one year | 8 | (137,013) |  | (274,065) |
Net current assets |  |  | 155,159 |  | 154,057
Total assets less current liabilities |  |  | 155,259 |  | 154,157
Net assets |  |  | 155,259 |  | 154,157
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account | 10 |  | 155,159 |  | 154,057
|  |  | 155,259 |  | 154,157
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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED REGISTERED NUMBER: 09696174 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.
M Lancaster
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
DAISY CHAIN CHILDCARE RECRUITMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024
1. | General information
Daisy Chain Childcare Recruitment Limited is a private limited company, limited by shares, registered in England and Wales. It's registered office address is 29 Beckenham Road, Beckenham, Kent, BR3 4PR. The Company's principal activity is that of other business support services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 20% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
DAISY CHAIN CHILDCARE RECRUITMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024 2.Accounting policies (continued)
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2023 - 2).
Page 4
DAISY CHAIN CHILDCARE RECRUITMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024
4. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 June 2023 | 9,759 | 2,697 | 25,080 | 37,536
| At 30 November 2024 | 9,759 | 2,697 | 25,080 | 37,536
| Depreciation |  |  |  |
| At 1 June 2023 | 9,759 | 2,697 | 25,080 | 37,536
| At 30 November 2024 | 9,759 | 2,697 | 25,080 | 37,536
| Net book value |  |  |  |
| At 30 November 2024 | - | - | - | -
| At 31 May 2023 | - | - | - | -
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 June 2023 | 100
| At 30 November 2024 | 100
Page 5
DAISY CHAIN CHILDCARE RECRUITMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024
6. | Debtors
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 260 | 260
| Amounts owed by group undertakings | 78,884 | 78,884
| Other debtors | 213,023 | 348,968
|  | 292,167 | 428,112
7. | Cash and cash equivalents
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 5 | 10
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 182 | 182
| Other taxation and social security | 31,668 | 31,668
| Other creditors | 105,163 | 242,215
|  | 137,013 | 274,065
9. | Share capital
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 6
DAISY CHAIN CHILDCARE RECRUITMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024
10. | Reserves
Profit and loss account The profit and loss account represents cumulative distributable profits and losses net of dividends and other adjustments.
11. | Related party transactions
| At the year end, included within other debtors, are amounts of £197,736 (2024 - £334,024) due from companies under common control. At the year end, included within other creditors, are amounts of £87,467 (2024 - £224,293) due to companies under common control.
12. | Controlling party
The ultimate controlling party is M Lancaster and S Lancaster.
Page 7