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Registered number: 07433444
Play-Days Corporation Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Play-Days Corporation Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Play-Days Corporation Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07433444

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,355 |  | 1,679
|  |  | 1,355 |  | 1,679
CURRENT ASSETS
Debtors | 6 | 2,757 |  | 2,744 |
Cash at bank and in hand |  | 51,974 |  | 34,776 |
|  | 54,731 |  | 37,520 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,965 ) |  | (28,188 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,766 |  | 9,332
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,121 |  | 11,011
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (339 ) |  | (419 )
NET ASSETS |  |  | 23,782 |  | 10,592
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 23,772 |  | 10,582
SHAREHOLDERS' FUNDS |  |  | 23,782 |  | 10,592

Page 1
Page 2
Play-Days Corporation Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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

Mrs T A Ewin Director | Mr L A Winwood Director
5 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Play-Days Corporation Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Play-Days Corporation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07433444 . The registered office is Newport Cottage Care Centre, Upper Bar, Newport, Shropshire, TF10 7EH.
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 represents invoiced sales of services. The company is exempt from value added tax.
Turnover is recognised when services have been provided to customers.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible 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:

Motor Vehicles | 25% on cost
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 33% on cost

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Page 3
Page 4
Play-Days Corporation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 40,000
As at 31 December 2025 | 40,000
Amortisation
As at 1 January 2025 | 40,000
As at 31 December 2025 | 40,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 January 2025 | 31,536
Additions | 578
As at 31 December 2025 | 32,114
Depreciation
As at 1 January 2025 | 29,857
Provided during the period | 902
As at 31 December 2025 | 30,759
Net Book Value
As at 31 December 2025 | 1,355
As at 1 January 2025 | 1,679

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,474 |  | 2,491
Other debtors | 283 |  | 253
| 2,757 |  | 2,744

Page 4
Page 5
Play-Days Corporation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,143 |  | 4,390
Other creditors | 14,421 |  | 10,569
Taxation and social security | 14,401 |  | 13,229
| 31,965 |  | 28,188

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 5