REGISTERED NUMBER: 05813603 (England and Wales)

DAY OUT WITH THE KIDS LTD

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Morgan

REGISTERED OFFICE:

1st Floor 1 The Courtyard

707 Warwick Road

Solihull

West Midlands

B91 3DA

REGISTERED NUMBER:

05813603 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

182,961

153,574

Tangible assets

5

22,449

24,833

205,410

178,407

CURRENT ASSETS

Debtors

6

1,207,179

1,173,234

Cash at bank

73,311

62,697

1,280,490

1,235,931

CREDITORS

Amounts falling due within one year

7

370,544

309,880

NET CURRENT ASSETS

909,946

926,051

TOTAL ASSETS LESS CURRENT LIABILITIES

1,115,356

1,104,458

PROVISIONS FOR LIABILITIES

33,105

24,288

NET ASSETS

1,082,251

1,080,170

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,081,251

1,079,170

1,082,251

1,080,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 June 2026 and were signed by:

J Morgan - Director

1.	STATUTORY INFORMATION

Day Out With The Kids Ltd 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.

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 November 2024

199,027

Additions

111,947

At 31 October 2025

310,974

AMORTISATION

At 1 November 2024

45,453

Amortisation for year

82,560

At 31 October 2025

128,013

NET BOOK VALUE

At 31 October 2025

182,961

At 31 October 2024

153,574

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

15,184

30,067

45,251

Additions

1,087

2,594

3,681

At 31 October 2025

16,271

32,661

48,932

DEPRECIATION

At 1 November 2024

2,524

17,894

20,418

Charge for year

1,600

4,465

6,065

At 31 October 2025

4,124

22,359

26,483

NET BOOK VALUE

At 31 October 2025

12,147

10,302

22,449

At 31 October 2024

12,660

12,173

24,833

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

177,628

242,903

Amounts owed by group undertakings

971,139

882,597

Prepayments

58,412

47,734

1,207,179

1,173,234

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

120,758

58,801

Tax

21,660

66,206

Social security and other taxes

88,315

72,257

Other creditors

2,466

3,064

Accruals and deferred income

137,345

109,552

370,544

309,880

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £1,219,294 (2024: £882,597 Debtor) by DOWTK Limited.

At the balance sheet date the company was owed £1,845 (2024: Nil) by Kids Day Out Limited.