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Registered number: NI700651
Down Royal Day Care Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
SJK Chartered Accountants
Down Royal Day Care Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Down Royal Day Care Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: NI700651

| 31 January 2026 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 519,945 |  | 523,984
|  |  | 519,945 |  | 523,984
CURRENT ASSETS
Debtors | 5 | 1,636 |  | 17,863 |
Cash at bank and in hand |  | 66,991 |  | 21,953 |
|  | 68,627 |  | 39,816 |
Creditors: Amounts Falling Due Within One Year | 6 | (442,173 ) |  | (516,727 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (373,546 ) |  | (476,911 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 146,399 |  | 47,073
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (145,150 ) |  | (138,685 )
NET ASSETS/(LIABILITIES) |  |  | 1,249 |  | (91,612 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,149 |  | (91,712 )
SHAREHOLDERS' FUNDS |  |  | 1,249 |  | (91,612)

Page 1
Page 2
Down Royal Day Care Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

A A Hughes Director
7 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Down Royal Day Care Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Down Royal Day Care Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI700651 . The registered office is 18 Cockhill Road, Lisburn, BT27 5RS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
tTangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0%
Motor Vehicles | 20% Reducing balance
Fixtures & Fittings | 20% Reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2025: 23)
28 23
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 February 2025 | 488,780 | 7,950 | 32,615 | 529,345
Additions | - | - | 3,248 | 3,248
As at 31 January 2026 | 488,780 | 7,950 | 35,863 | 532,593
Depreciation
As at 1 February 2025 | - | 446 | 4,915 | 5,361
Provided during the period | - | 1,501 | 5,786 | 7,287
As at 31 January 2026 | - | 1,947 | 10,701 | 12,648

...CONTINUED
Page 3
Page 4
Down Royal Day Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 488,780 | 6,003 | 25,162 | 519,945
As at 1 February 2025 | 488,780 | 7,504 | 27,700 | 523,984

5. Debtors

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,636 |  | 17,863

6. Creditors: Amounts Falling Due Within One Year

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 66,000 |  | 154,965
Other taxes and social security | 10,784 |  | 10,701
Other creditors | 619 |  | 672
Accruals and deferred income | 72,622 |  | 56,521
Directors' loan accounts | 292,148 |  | 293,868
| 442,173 |  | 516,727

7. Creditors: Amounts Falling Due After More Than One Year

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 145,150 |  | 138,685

8. Share Capital

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4