SUNNY DAYS CHILDCARE LTD


Directors	PHILLIPS, Gemma Ann
	PHILLIPS, Lydia Joann
	PHILLIPS, Teresa


Registered Address	Broxhead House
	60 Barbados Road
	Bordon
	GU35 0FX


Registered Number	14527138 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	31 Mar 2026		31 Dec 2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,459		455
			1,459		455
Current assets
Debtors		3,015		3
Cash at bank and on hand		91,756		59,623
		94,771		59,626
Creditors amounts falling due within one year	4	(74,407)		(21,290)
Net current assets (liabilities)			20,364		38,336
Total assets less current liabilities			21,823		38,791
Net assets			21,823		38,791
Capital and reserves
Called up share capital			3		3
Profit and loss account			21,820		38,788
Shareholders' funds			21,823		38,791

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 Directors acknowledge 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 Board of Directors on 29 September 2026, and are signed on its behalf by:

PHILLIPS, Gemma Ann
Director
Registered Company No. 14527138

SUNNY DAYS CHILDCARE LTD

Notes to the Financial Statements
for the period ended 31 March 2026

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.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2024
	Average number of employees during the year	19		6

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	455	455
Additions	1,172	1,172
At 31 March 26	1,627	1,627
Depreciation and impairment
Charge for year	168	168
At 31 March 26	168	168
Net book value
At 31 March 26	1,459	1,459
At 31 December 24	455	455

4.	Creditors: amounts due within one year

	2026	2024
	£	£
Trade creditors / trade payables	22	-
Taxation and social security	40,139	15,290
Accrued liabilities and deferred income	34,246	6,000
Total	74,407	21,290

5.	Creditors: amounts due after one year