ACCOUNTS - Final Accounts preparation

Registered number: 09696174

DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 29 JANUARY 2026

DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

REGISTERED NUMBER: 09696174

BALANCE SHEET

AS AT 29 JANUARY 2026

		29 January 2026		30 November 2024
Note		£		£

Fixed assets
Investments	5		100		100
Current assets
Debtors: amounts falling due within one year	6	298,712		292,167
Cash at bank and in hand	7	10		5
		298,722		292,172
Creditors: amounts falling due within one year	8	(118,394)		(137,013)
Net current assets			180,328		155,159
Total assets less current liabilities			180,428		155,259

Net assets			180,428		155,259

Capital and reserves
Called up share capital	9	100	100
Profit and loss account	10	180,328	155,159
		180,428	155,259

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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

REGISTERED NUMBER: 09696174

BALANCE SHEET (CONTINUED)

AS AT 29 JANUARY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 October 2026.

M Lancaster

Director

The notes on pages 3 to 7 form part of these financial statements.

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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 JANUARY 2026

1.	General information

Daisy Chain Childcare Recruitment Limited is a private limited company, limited by shares, registered in England and Wales. It's registered office address is 29 Beckenham Road, Beckenham, Kent, BR3 4PR. The Company's principal activity is that of other business support services.

These accounts represent the period from 1 December 2024 to 29 January 2026.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 JANUARY 2026

2.Accounting policies (continued)

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property	-	20%
Fixtures and fittings	-	20%
Office equipment	-	20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.

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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 JANUARY 2026

2.Accounting policies (continued)

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 2 (2025 - 2).

4.	Tangible fixed assets

	Long-term leasehold property	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost or valuation
At 30 January 2025	9,759	2,697	25,080	37,536
At 29 January 2026	9,759	2,697	25,080	37,536
Depreciation
At 30 January 2025	9,759	2,697	25,080	37,536
At 29 January 2026	9,759	2,697	25,080	37,536
Net book value
At 29 January 2026	-	-	-	-
At 29 January 2024	-	-	-	-

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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 JANUARY 2026

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 30 January 2025	100
	At 29 January 2026	100

Debtors

					2026	2024
					£	£


Trade debtors	-	260
Amounts owed by group undertakings	75,407	78,884
Other debtors	223,305	213,023
	298,712	292,167

7.	Cash and cash equivalents
		2026	2024
		£	£

	Cash at bank and in hand	10	5

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DAISY CHAIN CHILDCARE RECRUITMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 JANUARY 2026

8.	Creditors: Amounts falling due within one year
		2026	2024
		£	£

Trade creditors	-	182
Other taxation and social security	-	31,668
Other creditors	118,394	105,163
	118,394	137,013

9.	Share capital
		2026	2024
		£	£

Authorised, allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

10.

Reserves

Profit and loss account

The profit and loss account represents cumulative distributable profits and losses net of dividends and other adjustments.

11.	Related party transactions
	At the year end, included within other debtors, are amounts of £209,855 (30 November 2024 - £197,736) due from companies under common control at the period end. At the year end, included within other creditors, are amounts of £100,912 (30 November 2024 - £87,467) due to companies under common control at the period end.

12.	Controlling party

The ultimate controlling party at the period end was M Lancaster and S Lancaster.

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