REGISTERED NUMBER: 07638641 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2024 TO 28 FEBRUARY 2026

FOR

DEBBIE'S DAY CARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D T Barrett

G E Barrett

REGISTERED OFFICE:

Magma House

16 Davy Court

Castle Mound Way

Rugby

Warwickshire

CV23 0UZ

REGISTERED NUMBER:

07638641 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP

16 Davy Court

Castle Mound Way

Rugby, CV23 0UZ

Magma Audit LLP is part

Of the Dains Group

FIXED ASSETS

Tangible assets

4

2,749

4,956

CURRENT ASSETS

Debtors

5

1,097

1,515

Cash at bank and in hand

8,030

13,730

9,127

15,245

CREDITORS

Amounts falling due within one year

6

(14,587

)

(11,166

)

NET CURRENT (LIABILITIES)/ASSETS

(5,460

)

4,079

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,711

)

9,035

CREDITORS

Amounts falling due after more than one year

7

(10,622

)

-

PROVISIONS FOR LIABILITIES

8

(916

)

(1,239

)

NET (LIABILITIES)/ASSETS

(14,249

)

7,796

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(14,251

)

7,794

SHAREHOLDERS' FUNDS

(14,249

)

7,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2026 and were signed on its behalf by:

D T Barrett - Director

1.	STATUTORY INFORMATION

Debbie's Day Care Ltd is a private company, limited by shares, registered in England and Wales. The company's registered is 07638641 and the registered office address is Magma House 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is Sterling (£) and figures are rounded to the nearest £1.

Turnover

Turnover is income from running a day care centre and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated

impairment losses. Historical costs includes expenditure that is directly attributable to bringing the asset to the

location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Freehold property - 10% on cost

Fixtures and fittings - 25% on reducing balance

Computer equipment - 33% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are

recognised in profit or loss.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless

the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered

against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

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.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Fixtures

land &

Plant and

and

Computer

buildings

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

21,000

-

19,765

5,300

46,065

Additions

-

-

-

351

351

Disposals

-

-

(761

)

(671

)

(1,432

)

At 28 February 2026

21,000

-

19,004

4,980

44,984

DEPRECIATION

At 1 September 2024

20,282

-

16,161

4,666

41,109

Charge for period

131

-

1,407

594

2,132

Eliminated on disposal

-

(335

)

-

(671

)

(1,006

)

At 28 February 2026

20,413

(335

)

17,568

4,589

42,235

NET BOOK VALUE

At 28 February 2026

587

335

1,436

391

2,749

At 31 August 2024

718

-

3,604

634

4,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

1,097

1,515

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Bank loans and overdrafts

2,508

-

Trade creditors

1,992

78

Taxation and social security

9,371

7,310

Other creditors

716

3,778

14,587

11,166

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Bank loans

10,622

-

8.	PROVISIONS FOR LIABILITIES

2026

2024

£

£

Deferred tax

916

1,239

Deferred

tax

£

Balance at 1 September 2024

1,239

Charge to profit and loss

account during the year

(323

)

Balance at 28 February 2026

916

9.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to a director subsisted during the period ended 28 February 2026 and the year ended 31 August 2024:

2026

2024

£

£

D T Barrett

Balance outstanding at start of period

(8

)

(410

)

Amounts advanced

516

812

Amounts repaid

(849

)

(410

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(341

)

(8

)