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Day and Nightcare Live In Limited
Filleted accounts
31 March 2025
Company registration number: 06765179
Day and Nightcare Live In Limited
Directors and other information

| Directors | J Maloney
|  | R J Matthews
|  | S Secgin
| Company number | 06765179
| Registered office | The Old Dairy
|  | 12 Stephen Road
|  | Headington
|  | Oxford
|  | OX3 9AY
| Accountants | Cox Hinkins & Co. Limited
|  | Accountants and Taxation Advisors
|  | The Old Dairy
|  | 12 Stephen Road
|  | Headington
|  | Oxford
|  | OX3 9AY

Day and Nightcare Live In Limited
Balance sheet
31st March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 525,554 |  |  |  | 519,335 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 525,554 |  |  |  | 519,335
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 365,775 |  |  |  | 333,804 |  |
Cash at bank and in hand |  |  | 61,431 |  |  |  | 43 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 427,206 |  |  |  | 333,847 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 469,913) |  |  |  | ( 312,040) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current (liabilities)/assets |  |  |  |  | ( 42,707) |  |  |  | 21,807
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 482,847 |  |  |  | 541,142
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 349,086) |  |  |  | ( 389,974)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 133,761 |  |  |  | 151,168
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  | 99 |  |  |  | 99
Profit and loss account |  |  |  |  | 133,662 |  |  |  | 151,069
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 133,761 |  |  |  | 151,168
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 13 August 2026 , and are signed on behalf of the board by:
S Secgin
Director
Company registration number: 06765179
Day and Nightcare Live In Limited
Notes to the financial statements
Year ended 31st March 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the year which continued to be the provision of care services .
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is not recognised in respect of any timing differences at the reporting date as all are insignificant.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | Straight line basis over 3 years
| Motor vehicles | - | Reducing balance basis at 25% per annum

Depreciation has not been provided in respect of freehold property. The company adopts a policy of fully maintaining its property and as such its estimated useful life is so long, and its estimated residual value so high, that any charge arising would be immaterial.
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 33 (2024: 11 ).
5. Tangible assets

|  | Freehold property | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1st April 2024 | 519,133 | 4,125 | - | 523,258 |  |  |
| Additions | - | 1,513 | 5,545 | 7,058 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31st March 2025 | 519,133 | 5,638 | 5,545 | 530,316 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1st April 2024 | - | 3,923 | - | 3,923 |  |  |
| Charge for the year | - | 319 | 520 | 839 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31st March 2025 | - | 4,242 | 520 | 4,762 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31st March 2025 | 519,133 | 1,396 | 5,025 | 525,554 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31st March 2024 | 519,133 | 202 | - | 519,335 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 219,577 | 292,241
| Other debtors |  | 146,198 | 41,563
|  |  | _______ | _______
|  |  | 365,775 | 333,804
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 39,963 | 65,564
| Trade creditors |  | 53,208 | 8,649
| Social security and other taxes |  | 239,219 | 138,923
| Other creditors |  | 137,523 | 98,904
|  |  | _______ | _______
|  |  | 469,913 | 312,040
|  |  | _______ | _______

Bank borrowing totalling £17,300 (2024: £37,703) is secured on the company's assets.
8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans |  | 349,086 | 389,974
|  |  | _______ | _______

Bank borrowing totalling £284,845 (2024: £303,051) is secured on the company's assets.
Included within creditors: amounts falling due after more than one year is an amount of £ 206,845 (2024 £ 233,051 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
9. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 99 |  | 99 |  | 99 |  | 99
|  |  | _______ |  | _______ |  | _______ |  | _______

10. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Amounts written off | Amounts waived | Balance o/standing
|  | £ | £ | £ | £ | £ | £
| J Maloney | 16,645 | 116,840 | - | - | - | 133,485
|  | _______ | _______ | _______ | _______ | _______ | _______