Company Registration No. 06222690 (England and Wales)
Sunbeams Day Care Limited
Unaudited accounts
for the year ended 31 May 2025
Sunbeams Day Care Limited
Unaudited accounts
Contents
Sunbeams Day Care Limited
Company Information
for the year ended 31 May 2025
Company Number
06222690 (England and Wales)
Registered Office
Chapelcombe House
Tarrant Keyneston
Blandford Forum
Dorset
DT11 9JH
Accountants
M. Whittingham Limited
Unit K2 Lion Works
543 Wallisdown Road
Poole
Dorset
BH12 5AD
Sunbeams Day Care Limited
Statement of financial position
as at 31 May 2025
Tangible assets
38,362
30,979
Cash at bank and in hand
155,927
105,326
Creditors: amounts falling due within one year
(178,421)
(128,814)
Net current assets/(liabilities)
8,558
(105)
Total assets less current liabilities
46,920
30,874
Creditors: amounts falling due after more than one year
(21,981)
(30,124)
Called up share capital
1
1
Profit and loss account
24,938
749
Shareholders' funds
24,939
750
For the year ending 31 May 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 May 2026 and were signed on its behalf by
Mrs K M Lester
Director
Company Registration No. 06222690
Sunbeams Day Care Limited
Notes to the Accounts
for the year ended 31 May 2025
Sunbeams Day Care Limited is a private company, limited by shares, registered in England and Wales, registration number 06222690. The registered office is Chapelcombe House, Tarrant Keyneston, Blandford Forum, Dorset, DT11 9JH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% reducing balance
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Sunbeams Day Care Limited
Notes to the Accounts
for the year ended 31 May 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 June 2024
55,170
16,052
27,085
21,933
20,036
140,276
Additions
-
-
22,205
186
1,122
23,513
Disposals
-
-
(9,895)
-
-
(9,895)
At 31 May 2025
55,170
16,052
39,395
22,119
21,158
153,894
At 1 June 2024
46,541
14,062
18,142
14,077
16,475
109,297
Charge for the year
1,294
498
6,395
1,206
1,171
10,564
On disposals
-
-
(4,329)
-
-
(4,329)
At 31 May 2025
47,835
14,560
20,208
15,283
17,646
115,532
At 31 May 2025
7,335
1,492
19,187
6,836
3,512
38,362
At 31 May 2024
8,629
1,990
8,943
7,856
3,561
30,979
Amounts falling due within one year
Trade debtors
21,882
3,843
Accrued income and prepayments
3,301
2,791
Other debtors
5,487
16,038
Sunbeams Day Care Limited
Notes to the Accounts
for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,495
6,025
Trade creditors
5,395
3,089
Taxes and social security
30,716
16,749
Other creditors
2,133
4,296
Loans from directors
12,041
-
Deferred income
120,041
95,612
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
The director Mrs K M Lester holds the entire issued share capital and is deemed the ultimate controlling party.
10
Average number of employees
During the year the average number of employees was 31 (2024: 30).