Registration number: 11055367

Day 1 People Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Day 1 People Limited

Company Information

Directors

J M Williams A W King C S D Steger-Lewis

Registered office

1 Meadow View High Street Burbage Marlborough United Kingdom SN8 3AF

Accountants

Sansum & Co Limited 1 Meadow View High Street Burbage Marlborough SN8 3AF

Day 1 People Limited

(Registration number: 11055367)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,578	21,547
Current assets
Debtors	5	771,090	601,732
Cash at bank and in hand		28,077	139,095
		799,167	740,827
Creditors: Amounts falling due within one year	6	(325,667)	(302,543)
Net current assets		473,500	438,284
Net assets		479,078	459,831
Capital and reserves
Called up share capital	7	10,000	10,000
Retained earnings		469,078	449,831
Shareholders' funds		479,078	459,831

For the financial year ending 31 August 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... A W King Director

Day 1 People Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Meadow View
High Street
Burbage
Marlborough
SN8 3AF
United Kingdom

These financial statements were authorised for issue by the Board on 29 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Day 1 People Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	3 years straight line
Furniture and fittings	3 to 5 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Day 1 People Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2024 - 25).

Day 1 People Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	52,634	52,634
Disposals	(19,323)	(19,323)
At 31 August 2025	33,311	33,311
Depreciation
At 1 September 2024	31,087	31,087
Charge for the year	9,133	9,133
Eliminated on disposal	(12,487)	(12,487)
At 31 August 2025	27,733	27,733
Carrying amount
At 31 August 2025	5,578	5,578
At 31 August 2024	21,547	21,547

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		33,304	113,869
Amounts owed by related parties	9	642,077	369,423
Prepayments		-	14,815
Other debtors		95,709	103,625
		771,090	601,732

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	5,794	11,236
Taxation and social security	249,434	198,322
Accruals and deferred income	2,940	60,363
Other creditors	67,499	32,622
	325,667	302,543

Day 1 People Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	10,000	10,000	10,000	10,000

8

Dividends

		2025		2024
		£		£
Interim dividend of £4.61 (2024 - £6.21) per ordinary share		46,095		62,063

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	281,885	184,482
Contributions paid to money purchase schemes	58,010	51,226
	339,895	235,708

Loans to related parties

2025	Parent £	Total £
At start of period	369,423	369,423
Advanced	301,150	301,150
Repaid	(28,496)	(28,496)
At end of period	642,077	642,077

2024	Parent £	Total £
Advanced	369,423	369,423
At end of period	369,423	369,423

Terms of loans to related parties

The interest free loan to Day 1 People Holdings Limited is repayable on demand.
 

Day 1 People Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

10	Parent and ultimate parent undertaking

The company's immediate parent is Day 1 People Holdings Limited, incorporated in England and Wales.