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Registered number: 12498116
Dream Days Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Elsby & Company Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12498116
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,643 14,428
21,643 14,428
CURRENT ASSETS
Debtors 5 13,913 7,992
Cash at bank and in hand 340,085 258,164
353,998 266,156
Creditors: Amounts Falling Due Within One Year 6 (158,689 ) (140,086 )
NET CURRENT ASSETS (LIABILITIES) 195,309 126,070
TOTAL ASSETS LESS CURRENT LIABILITIES 216,952 140,498
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,065 ) (3,319 )
NET ASSETS 212,887 137,179
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 212,787 137,079
SHAREHOLDERS' FUNDS 212,887 137,179
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
K Wilford
Director
27th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dream Days Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12498116 . The registered office is 35 Mackintosh Drive , Earls Barton , Northamptonshire, NN6 0FS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:
Freehold Straight line over 10 years
Plant & Machinery 25% on reducing balance
Computer Equipment Straight line over 5 years
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 is recognised in respect of all timing differences that have originated but not reversed at 31 March 2026.
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.
2.6. Pensions
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. Average Number of Employees
Average number of employees, excluding directors, during the year was: 14 (2025: 15)
14 15
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 19,137 237 423 19,797
Additions 7,267 - 2,986 10,253
As at 31 March 2026 26,404 237 3,409 30,050
Depreciation
As at 1 April 2025 5,017 126 226 5,369
Provided during the period 2,640 28 370 3,038
As at 31 March 2026 7,657 154 596 8,407
Net Book Value
As at 31 March 2026 18,747 83 2,813 21,643
As at 1 April 2025 14,120 111 197 14,428
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,497 -
Prepayments and accrued income 5,043 7,992
8,540 7,992
Due after more than one year
Intercompany loans 5,373 -
13,913 7,992
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 48,196 46,775
Other creditors 33,856 27,665
Accruals and deferred income 70,263 48,482
Director's loan account 6,374 17,164
158,689 140,086
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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