RIBBON DAYCARE LTD


Directors	DOS SANTOS, Sofia Almeida
	GRIFFITHS, Julie Ann
	TWEEDIE, Ian Alexander


Registered Address	The Ribbon Centre
	Barnes Road Murton
	Seaham
	SR7 9QR


Registered Number	05861128 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		40,361		40,915
			40,361		40,915
Current assets
Debtors	4	11,877		7,062
Cash at bank and on hand		359,303		281,576
		371,180		288,638
Creditors amounts falling due within one year	5	(105,302)		(74,205)
Net current assets (liabilities)			265,878		214,433
Total assets less current liabilities			306,239		255,348
Net assets			306,239		255,348
Capital and reserves
Profit and loss account			306,239		255,348
Reserves			306,239		255,348

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 8 January 2026, and are signed on its behalf by:

DOS SANTOS, Sofia Almeida
Director

TWEEDIE, Ian Alexander
Director

Registered Company No. 05861128

RIBBON DAYCARE LTD

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

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee 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 financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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/or 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.

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/or 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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	4
	Fixtures and fittings	3
	Office Equipment	3

	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.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	32		28

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	116,125	4,773	20,540	15,911	157,349
Additions	-	-	3,918	9,082	13,000
At 31 August 25	116,125	4,773	24,458	24,993	170,349
Depreciation and impairment
At 01 September 24	81,737	4,773	20,001	9,923	116,434
Charge for year	6,944	-	894	5,716	13,554
At 31 August 25	88,681	4,773	20,895	15,639	129,988
Net book value
At 31 August 25	27,444	-	3,563	9,354	40,361
At 31 August 24	34,388	-	539	5,988	40,915

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,883	5,900
Prepayments and accrued income	2,994	1,162
Total	11,877	7,062

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	15,414	10,737
Taxation and social security	10,753	6,020
Other creditors	2,166	1,395
Accrued liabilities and deferred income	76,969	56,053
Total	105,302	74,205

6.	Pension commitments
	The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,166.38 (2024 - £1,395.43) were due to the fund. They are included in other creditors.

7.	Operating lease commitments
	At 31 August 2025 the company had future minimum lease payments under non-cancellable operating leases of £106,752.48 within 1 year and £313,524.17 within 2-5 years.

8.	Description of reasons for any change in chosen formats of the financial statements
	The company has transitioned from FRS 105 to FRS 102 Section 1a reporting requirements this year. The policies applied under the entity's previous accounting framework are not materially different to FRS 102 Section 1a and have not impacted on equity or profit or loss.