S A Day Care Ltd - Filleted accounts

Registered number

09328962

S A Day Care Ltd

Filleted Accounts

31 March 2025

S A Day Care Ltd
Registered number:		09328962
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		1,100,100			1,100,100

Current assets
Cash at bank and in hand		117			77

Creditors: amounts falling due within one year	4	(562,918)			(580,155)

Net current liabilities			(562,801)			(580,078)

Total assets less current liabilities			537,299			520,022

Creditors: amounts falling due after more than one year	5		(80,348)			(105,519)



Net assets			456,951			414,503

Capital and reserves
Called up share capital			2			2
Profit and loss account			456,949			414,501

Shareholders' funds			456,951			414,503

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Shafq Naiman Anwar
Director
Approved by the board on 17 September 2025

S A Day Care Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024			1,100,100

	At 31 March 2025			1,100,100


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	55,000		55,000
	Accrued charges	700		700
	Other creditors	507,218		524,455
		562,918		580,155


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	80,348		105,519

6	Loans	2025		2024
£			£
	Creditors include:

	Secured bank loans	135,348		160,519

	A cross company guarantee is in place as security for the bank loan.


7	Nursery Group Ltd (company number SC355461)
	Investment dividend
	During the year, an investment dividend was received from its subsidiary, Nursery Group Ltd.	134,900		72,800


7	Controlling party

	The company was under the control of the director during the year.


8	Other information

	S A Day Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 Sinderby Lane Nunthorpe
	Middlesbrough
	TS7 0RP