DENMEAD DAY CARE LIMITED


Director	JOSEPHS, Michelle Louise


Registered Address	Ashling Pavilion Southwick Road
	Denmead
	Waterlooville
	PO7 6LA


Registered Number	09264359 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,331		6,197
			5,331		6,197
Current assets
Debtors	4	53,459		54,227
Cash at bank and on hand		722		403
		54,181		54,630
Creditors amounts falling due within one year	5	(73,146)		(53,218)
Net current assets (liabilities)			(18,965)		1,412
Total assets less current liabilities			(13,634)		7,609
Creditors amounts falling due after one year	6		(31,322)		(40,418)
Provisions for liabilities	8		(1,333)		(1,549)
Net assets			(46,289)		(34,358)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(46,290)		(34,359)
Shareholders' funds			(46,289)		(34,358)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 July 2026, and are signed on its behalf by:

JOSEPHS, Michelle Louise
Director
Registered Company No. 09264359

DENMEAD DAY CARE LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

	Current taxation
	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.

Current taxation

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
	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 period, 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.

Deferred tax

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 period, 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.

	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:


		Reducing balance (%)
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	22		22

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	7,148	4,530	11,678
Additions	767	150	917
Disposals	(509)	-	(509)
At 31 October 25	7,406	4,680	12,086
Depreciation and impairment
At 01 November 24	2,923	2,558	5,481
Charge for year	943	399	1,342
On disposals	(68)	-	(68)
At 31 October 25	3,798	2,957	6,755
Net book value
At 31 October 25	3,608	1,723	5,331
At 31 October 24	4,225	1,972	6,197

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	18,861	15,397
Other debtors	33,378	38,041
Prepayments and accrued income	1,220	789
Total	53,459	54,227

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,467	4,078
Bank borrowings and overdrafts	28,811	15,351
Taxation and social security	9,848	11,754
Other creditors	-	1,138
Accrued liabilities and deferred income	28,020	20,897
Total	73,146	53,218

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	31,322	40,418
Total	31,322	40,418

7.	Creditors: amounts due after 5 years
	Of the creditors falling due after more than one year, the following amounts are due after more than fives years: £3,727 (2024: £9,193).

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,333	1,549
Total	1,333	1,549

9.	Share capital
	Allotted, called up and fully paid share capital of £1 (2024: £1).

10.	Related party transactions
	At the balance sheet date and included within other debtors, is an amount owed from the director to the company of £23,720. (2024: £28,383). The amount advanced to the director in the year was £32,398 (2024: £30,047) and the amount repaid was £37,061 (2024: £30,280). The loan is unsecured and interest is charged at the official rate of interest and repayable on demand.