DINOTOTS DAYCARE LIMITED


Directors	CHAPMAN, Clare
	CHAPMAN, Mark


Company Secretary	CHAPMAN, Mark


Registered Address	22 Bridge Street
	Blyth
	NE24 2BW


Registered Number	13483985 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,892		10,045
			9,892		10,045
Current assets
Debtors	4	20,350		14,100
Cash at bank and on hand		41,589		13,675
		61,939		27,775
Creditors amounts falling due within one year	5	(40,629)		(31,941)
Net current assets (liabilities)			21,310		(4,166)
Total assets less current liabilities			31,202		5,879
Net assets			31,202		5,879
Capital and reserves
Called up share capital			10		10
Profit and loss account			31,192		5,869
Shareholders' funds			31,202		5,879

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 December 2025, and are signed on its behalf by:

CHAPMAN, Mark
Director
Registered Company No. 13483985

DINOTOTS DAYCARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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 policy
	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	50
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	4

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		13

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	19,719	19,719
Additions	5,790	5,790
At 31 March 25	25,509	25,509
Depreciation and impairment
At 01 April 24	9,674	9,674
Charge for year	5,943	5,943
At 31 March 25	15,617	15,617
Net book value
At 31 March 25	9,892	9,892
At 31 March 24	10,045	10,045

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	9,100	4,100
Other debtors	5,000	5,000
Prepayments and accrued income	6,250	5,000
Total	20,350	14,100

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,688	1,243
Amounts owed to related parties	26,933	27,120
Taxation and social security	8,366	1,726
Other creditors	842	1,072
Accrued liabilities and deferred income	800	780
Total	40,629	31,941

6.	Provisions for liabilities
	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.

7.	Parent-subsidiary relationships
	Dinotots Daycare Limited is a wholly owned subsidiary of Dinotots Group Limited, company number 12932768.