REGISTERED NUMBER: 14789631 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

FINE DAYCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M M H A A Gad-El-Rab

Mr M A M Abdel-Al Ali

Mr B K B Al-Khateeb

REGISTERED OFFICE:

Office Lg06, 1 Quality Court

Chancery Lane

London

WC2A 1HR

REGISTERED NUMBER:

14789631 (England and Wales)

ACCOUNTANTS:

Silver Arc

Chartered Certified Accountants

1 Quality Court

Chancery Lane

London

WC2A 1HR

FIXED ASSETS

Intangible assets

4

12,800

12,800

CURRENT ASSETS

Cash at bank and in hand

210

210

CREDITORS

Amounts falling due within one year

5

(16,950

)

(16,950

)

NET CURRENT LIABILITIES

(16,740

)

(16,740

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,940

)

(3,940

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(4,040

)

(4,040

)

SHAREHOLDERS' FUNDS

(3,940

)

(3,940

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 31st July 2026 and were signed on its behalf by:

Mr M A M Abdel-Al Ali - Director

1.	STATUTORY INFORMATION

Fine 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 2023, is being amortised evenly over its estimated useful life of five 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.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

16,000

AMORTISATION

At 1st May 2024

and 30th April 2025

3,200

NET BOOK VALUE

At 30th April 2025

12,800

At 30th April 2024

12,800

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Amounts owed to associates

16,000

16,000

Other creditors

950

950

16,950

16,950