Company registration number 08228396 (England and Wales)
TICK TOCK DAYCARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TICK TOCK DAYCARE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
TICK TOCK DAYCARE LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
223,678
242,624
Current assets
Debtors
5
389,731
301,734
Cash at bank and in hand
143,463
160,871
533,194
462,605
Creditors: amounts falling due within one year
6
(102,167)
(143,927)
Net current assets
431,027
318,678
Total assets less current liabilities
654,705
561,302
Creditors: amounts falling due after more than one year
7
-
0
(18,837)
Provisions for liabilities
(24,303)
(26,218)
Net assets
630,402
516,247
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
630,302
516,147
Total equity
630,402
516,247
TICK TOCK DAYCARE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 March 2026
Mrs E L Hill
Director
Company registration number 08228396 (England and Wales)
TICK TOCK DAYCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Tick Tock Daycare Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Wharfe Mews, Cliffe Terrace, Wetherby, West Yorkshire, LS22 6LX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced amounts for the provision of daycare services. Income is recognised at the point that services are provided.

1.3
Intangible fixed assets - goodwill

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, has been amortised evenly over its estimated useful life of five years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short leasehold
Over life of lease
Plant and machinery
5% on cost
Fixtures and fittings
33% on cost and 15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

TICK TOCK DAYCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the lease.

TICK TOCK DAYCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9

Hire purchase contracts

Assets obtained under hire purchase contracts are initially recognised at the present value of the future cash payments and are subsequently measured at amortised cost using the effective rate of interest.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
31
26
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
83,891
Amortisation and impairment
At 1 October 2024 and 30 September 2025
83,891
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
4
Tangible fixed assets
Short leasehold
Plant and machinery
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 October 2024
360,817
7,524
57,087
425,428
Additions
-
0
-
0
4,115
4,115
At 30 September 2025
360,817
7,524
61,202
429,543
Depreciation and impairment
At 1 October 2024
150,917
627
31,260
182,804
Depreciation charged in the year
18,041
376
4,644
23,061
At 30 September 2025
168,958
1,003
35,904
205,865
TICK TOCK DAYCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
4
Tangible fixed assets
Short leasehold
Plant and machinery
Fixtures and fittings
Total
£
£
£
£
(Continued)
- 6 -
Carrying amount
At 30 September 2025
191,859
6,521
25,298
223,678
At 30 September 2024
209,900
6,897
25,827
242,624
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,755
32,345
Other debtors
298,876
269,389
Prepayments and accrued income
89,100
-
0
389,731
301,734
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
18,837
30,281
Taxation and social security
76,937
65,910
Other creditors
1,696
1,373
Accruals and deferred income
4,697
46,363
102,167
143,927
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
18,837
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
33,540
36,839
TICK TOCK DAYCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
9
Related party transactions

The company loaned £5,000 (2024: £nil) to Sandybay Lodges Ltd during the year, a company in which the director has a participating interest. Interest of £7,536 (2024: £24,073) has been charged during the year. At the year end £201,609 (2024: £189,073) was owed to the company by Sandybay Lodges Ltd. The loan is repayable on demand.

During the year, the company loaned £nil (2024: £80,000) to the director's spouse and they repaid £nil (2024: £20,000). At the year end £60,000 (2024: £60,000) was owed to the company by the director's spouse. The loan is not interest bearing and is repayable on demand.

10
Directors' transactions

During the year the company loaned £16,867 (2024: £nil) to its director. £16,867 (2024: £nil) was owed to the company at the year end. The loan is not interest bearing and is repayable on demand.

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