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Registered number: 07433444
Play-Days Corporation Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
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
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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
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.
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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
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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
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