William Patten Daycare Limited

Registered number

10386160

Filleted Accounts

31 August 2025

William Patten Daycare Limited
Registered number:		10386160
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			-

Current assets
Debtors	4	500			-
Investments held as current assets	5	80,000			-
Cash at bank and in hand		547,218			561,343
		627,718			561,343

Creditors: amounts falling due within one year	6	(141,478)			(143,299)

Net current assets			486,240			418,044

Net assets			486,240			418,044

Capital and reserves
Called up share capital			2			2
Profit and loss account			486,238			418,042

Shareholders' funds			486,240			418,044

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




F I Mapara
Director
Approved by the board on 22 May 2026

William Patten Daycare Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these accounts are rounded to the nearest £. The accounts have been prepared under the historical cost convention.

	Turnover
	Turnover represents amounts receivable for the provision of Day Nursery services and the provision of training to apprentices. Revenue is recognised when the services are provided, deferred income relates to fees that are paid in advance and accrued income relates to fees that are paid in arrears. Revenue comprises of childcare provided to customers during the period and is recognised in the month the childcare is provided. Revenue is received from customers paying fees and from Local Authorities for the provision of Early Years Funding.

	Cost of Sales
	Cost of sales are treated as costs directly in relation to the variable number of children in the nursery. As a result it includes nursery based salaries and food and nappies for the children. All other costs are deemed administrative in nature as they are not directly related to the occupancy of the nursery.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Computer equipment	over 3 years
	Fixtures & fittings	over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Cash and Cash Equivalents
	Cash and cash equivalents includes cash in hand, deposits held at call with banks and bank overdrafts.




	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	The 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 net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date. Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		11


3	Tangible fixed assets
		Computer equipment		Fixtures & fittings		Total
£			£		£
	Cost
	At 1 September 2024	1,885		22,955		24,840
	At 31 August 2025	1,885		22,955		24,840

	Depreciation
	At 1 September 2024	1,885		22,955		24,840
	At 31 August 2025	1,885		22,955		24,840

	Net book value
	At 31 August 2025	-		-		-


4	Debtors			2025		2024
£					£

	Other debtors			500		-


5	Investments held as current assets			2025		2024
£					£
	Fair value
	Unlisted investments			80,000		-



6	Creditors: amounts falling due within one year			2025		2024
£					£

	Directors loan account			56,601		52,581
	Taxation and social security costs			38,930		53,033
	Other creditors			45,947		37,685
				141,478		143,299


7	Related party transactions

	At 31 August 2025 the company owed £56,601 to the director (2024: £52,581). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.


8	Controlling party

	The company was under the control of Mr I Mapara & Mrs F I Mapara throughout the current and previous period.


9	Other information

	William Patten Daycare Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Brooke Road
	London
	N16 7LS