1.
General Information
Sunshine Day Centre Limited
is a private company, limited by shares, incorporated in England & Wales, registered number
07439775
. The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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.
Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4.
Intangible Fixed Assets and Amortisation - Other Intangible
Legal fees are being amortised over the course of its useful life of 15 years.
2.5.
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:
| Leasehold |
|
| Motor Vehicles |
|
| Fixtures & Fittings |
|
| Computer Equipment |
|
2.6.
Leasing and Hire Purchase Contracts
Minimum lease payments under non-cancellable operating leases fall due as follows:
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2025
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2024
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£
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£
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Within one year
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13,398
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26,795
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Between one and five years
|
-
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13,398
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![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 2" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
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13,398
![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 5" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> <line x1="0" y1="4" x2="80" y2="4" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
|
40,193
|
Sunshine Day Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7.
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.
2.8.
Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3.
Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 10)
4.
Intangible Assets
| Other | |||
|---|---|---|---|
| £ | |||
| Cost | |||
| As at 1 December 2024 |
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| As at 30 November 2025 |
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| Amortisation | |||
| As at 1 December 2024 |
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| Provided during the period |
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| As at 30 November 2025 |
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| Net Book Value | |||
| As at 30 November 2025 |
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| As at 1 December 2024 |
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Sunshine Day Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5.
Tangible Assets
| Land & Property | |||||
|---|---|---|---|---|---|
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| As at 1 December 2024 |
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| Additions |
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| Disposals |
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( |
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( |
| As at 30 November 2025 |
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| Depreciation | |||||
| As at 1 December 2024 |
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| Provided during the period |
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| Disposals |
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( |
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( |
| As at 30 November 2025 |
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| Net Book Value | |||||
| As at 30 November 2025 |
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| As at 1 December 2024 |
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6.
Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Due within one year | |||
| Trade debtors |
|
|
|
| Other debtors | 6,918 | 4,213 | |
|
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7.
Creditors: Amounts Falling Due Within One Year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade creditors |
|
( |
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| Bank loans and overdrafts |
|
|
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| Other creditors | 10,467 | 7,336 | |
| Taxation and social security |
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8.
Creditors: Amounts Falling Due After More Than One Year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Bank loans |
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Sunshine Day Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10.
Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Mrs Marilyn Croxford |
|
|
( |
- |
|
| Mrs Sarah Page |
|
|
( |
- |
|
The above loans are unsecured and repayable on demand.