Barnes Day Care Limited

Barnes Day Care Limited Accountants' Report For the year ended 31 March 2025
Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Barnes Day Care Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barnes Day Care Limited for the year ended 31 March 2025 which comprise of the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance/. This report is made solely to the Board of Directors of Barnes Day Care Limited, as a body, in accordance with the terms of our engagement letter dated 13 September 2022. Our work has been undertaken solely to prepare for your approval the accounts of Barnes Day Care Limited and state those matters that we have agreed to state to the Board of Directors of Barnes Day Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barnes Day Care Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Barnes Day Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Barnes Day Care Limited. You consider that Barnes Day Care Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Barnes Day Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... P and Co (Partners) LLP 18 Ensign Street London E1 8PA 16 December 2025 2

Barnes Day Care Limited
Accountants' Report
For the year ended 31 March 2025

Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Barnes Day Care Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barnes Day Care Limited for the year ended 31 March 2025 which comprise of the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance/.

This report is made solely to the Board of Directors of Barnes Day Care Limited, as a body, in accordance with the terms of our engagement letter dated 13 September 2022. Our work has been undertaken solely to prepare for your approval the accounts of Barnes Day Care Limited and state those matters that we have agreed to state to the Board of Directors of Barnes Day Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barnes Day Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Barnes Day Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Barnes Day Care Limited. You consider that Barnes Day Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Barnes Day Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
16 December 2025

Barnes Day Care Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	1,330	2,086
		1,330	2,086
Current assets
Debtors	5	1,729,317	1,425,323
Cash at bank and in hand		80,462	77,319
		1,809,779	1,502,642
Creditors: amount falling due within one year	6	(191,976)	(166,247)
Net current assets		1,617,803	1,336,395

Total assets less current liabilities		1,619,133	1,338,481
Accruals and deferred income		(603)	(377)
Net assets		1,618,530	1,338,104

Capital and reserves
Called up share capital	7	10	10
Profit and loss account		1,618,520	1,338,094
Shareholders' funds		1,618,530	1,338,104

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:

-------------------------------
Sydwat Andrew Chiu-Mo Pitayanukul
Director

Barnes Day Care Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Barnes Day Care Limited is a private company, limited by shares, registered in England and Wales, registration number 08938309, registration address 18 Ensign Street, London, E1 8PA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

30% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 17).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	40,000	40,000
Additions	-	-
Disposals	-	-
At 31 March 2025	40,000	40,000
Amortisation
At 01 April 2024	40,000	40,000
Charge for year	-	-
On disposals	-	-
At 31 March 2025	40,000	40,000
Net book values
At 31 March 2025	-	-
At 31 March 2024	-	-

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 April 2024	20,849	20,849
Additions	511	511
Disposals	-	-
At 31 March 2025	21,360	21,360
Depreciation
At 01 April 2024	18,763	18,763
Charge for year	1,267	1,267
On disposals	-	-
At 31 March 2025	20,030	20,030
Net book values
Closing balance as at 31 March 2025	1,330	1,330
Opening balance as at 01 April 2024	2,086	2,086

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	58,989	57,097
Amount Owed by Group Undertakings	963	1,366,798
Prepayments & Accrued Income	1,799	1,428
	61,751	1,425,323

Debtors: amounts falling due after one year

	2025 £		2024 £
Amount Owed by Group Undertakings	1,667,566		-
	1,667,566		-

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	51,970	37,180
PAYE & Social Security & Pension	8,071	5,053
Deferred Income	131,935	124,014
	191,976	166,247

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10 Class A shares of £1.00 each	10		10
	10		10

8.	Controlling parties The immediate parent of the company is Barnes Day Care Holding Limited, a company incorporated in England and Wales. The ultimate parent of the company is Utsaha Group Limited, a company incorporated in England and Wales.

Registered Number: 08938309
England and Wales
BARNES DAY CARE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025