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REGISTERED NUMBER: 15930867 (England and Wales)





























Unaudited Financial Statements

for the Period

2 September 2024 to 30 September 2025

for

Roland Lodge Daycare Limited
Roland Lodge Daycare Limited (Registered number: 15930867)






Contents of the Financial Statements
for the Period 2 September 2024 to 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Roland Lodge Daycare Limited

Company Information
for the Period 2 September 2024 to 30 September 2025







DIRECTORS: Mr K Warren
Mrs G A Warren





REGISTERED OFFICE: 3 Roland Lane
Canvey Island
Essex
SS8 9DW





REGISTERED NUMBER: 15930867 (England and Wales)





ACCOUNTANTS: Howard Modi & Co
99 Wynchgate
London
N14 6RJ
Page 1
Roland Lodge Daycare Limited (Registered number: 15930867)

Balance Sheet
30 September 2025

Notes £    £   
FIXED ASSETS
Intangible assets 4 180,000
Tangible assets 5 20,777
200,777

CURRENT ASSETS
Debtors 6 12,638
Cash at bank and in hand 240
12,878
CREDITORS
Amounts falling due within one year 7 234,800
NET CURRENT LIABILITIES (221,922 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
(21,145
)

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (21,245 )
(21,145 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:





Mrs G A Warren - Director


The notes form part of these financial statements

Page 2
Roland Lodge Daycare Limited (Registered number: 15930867)

Notes to the Financial Statements
for the Period 2 September 2024 to 30 September 2025

1. STATUTORY INFORMATION

Roland Lodge Daycare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 28 .

Page 3 continued...
Roland Lodge Daycare Limited (Registered number: 15930867)

Notes to the Financial Statements - continued
for the Period 2 September 2024 to 30 September 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 200,000
At 30 September 2025 200,000
AMORTISATION
Charge for period 20,000
At 30 September 2025 20,000
NET BOOK VALUE
At 30 September 2025 180,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 27,702
At 30 September 2025 27,702
DEPRECIATION
Charge for period 6,925
At 30 September 2025 6,925
NET BOOK VALUE
At 30 September 2025 20,777

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 12,638

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 30,060
Other creditors 204,740
234,800

Page 4
Roland Lodge Daycare Limited

Report of the Accountants to the Directors of
Roland Lodge Daycare Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 September 2025 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Howard Modi & Co
99 Wynchgate
London
N14 6RJ


28 May 2026

This page does not form part of the statutory financial statements

Page 5