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Registered number: 09826226
Davey Day Care Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09826226
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,144 3,869
Tangible Assets 5 81,510 19,742
83,654 23,611
CURRENT ASSETS
Debtors 6 196,844 44,401
Cash at bank and in hand 49,572 84,830
246,416 129,231
Creditors: Amounts Falling Due Within One Year 7 (248,660 ) (129,182 )
NET CURRENT ASSETS (LIABILITIES) (2,244 ) 49
TOTAL ASSETS LESS CURRENT LIABILITIES 81,410 23,660
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,798 ) (2,772 )
NET ASSETS 77,612 20,888
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 77,512 20,788
SHAREHOLDERS' FUNDS 77,612 20,888
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
L Davey
Director
30th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Davey Day Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09826226 . The registered office is Quinton Green Farm Quinton Green Farm House, Quinton Green, Northampton, Northamptonshire, NN7 2EG.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are lease premiums. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Improvements to property 10% Straight line
Plant & Machinery 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: 28 (2025: 28)
28 28
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 21,914
As at 31 March 2026 21,914
Amortisation
As at 1 April 2025 18,045
Provided during the period 1,725
As at 31 March 2026 19,770
Net Book Value
As at 31 March 2026 2,144
As at 1 April 2025 3,869
5. Tangible Assets
Land & Property
Improvements to property Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 8,316 19,774 10,130 38,220
Additions 73,369 1,805 487 75,661
As at 31 March 2026 81,685 21,579 10,617 113,881
Depreciation
As at 1 April 2025 4,109 9,546 4,823 18,478
Provided during the period 8,168 4,079 1,646 13,893
As at 31 March 2026 12,277 13,625 6,469 32,371
Net Book Value
As at 31 March 2026 69,408 7,954 4,148 81,510
As at 1 April 2025 4,207 10,228 5,307 19,742
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 30,271 39,609
Other debtors 59,325 4,792
89,596 44,401
Due after more than one year
Other debtors 107,248 -
196,844 44,401
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 217,014 113,373
Taxation and social security 31,646 15,809
248,660 129,182
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
90 Ordinary A shares of £ 1.00 each 90 90
10 Ordinary B shares of £ 1.00 each 10 10
100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 69,400 86,900
Later than one year and not later than five years 98,383 167,783
167,783 254,683
Page 5