Company Registration No. 06222690 (England and Wales)
Sunbeams Day Care Limited
Unaudited accounts
for the year ended 31 May 2023
Sunbeams Day Care Limited
Unaudited accounts
Contents
Sunbeams Day Care Limited
Company Information
for the year ended 31 May 2023
Company Number
06222690 (England and Wales)
Registered Office
Chapelcombe House
Tarrant Keyneston
Blandford Forum
Dorset
DT11 9JH
Accountants
M. Whittingham Limited
537 Wimborne Road
Bournemouth
Dorset
BH9 2AP
Sunbeams Day Care Limited
Statement of financial position
as at 31 May 2023
Tangible assets
35,449
46,515
Cash at bank and in hand
54,402
71,169
Creditors: amounts falling due within one year
(81,381)
(107,442)
Net current assets/(liabilities)
1,122
(6,987)
Total assets less current liabilities
36,571
39,528
Creditors: amounts falling due after more than one year
(36,311)
(39,177)
Called up share capital
1
1
Profit and loss account
259
350
Shareholders' funds
260
351
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 May 2024 and were signed on its behalf by
Mrs K M Lester
Director
Company Registration No. 06222690
Sunbeams Day Care Limited
Notes to the Accounts
for the year ended 31 May 2023
Sunbeams Day Care Limited is a private company, limited by shares, registered in England and Wales, registration number 06222690. The registered office is Chapelcombe House, Tarrant Keyneston, Blandford Forum, Dorset, DT11 9JH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% reducing balance
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Sunbeams Day Care Limited
Notes to the Accounts
for the year ended 31 May 2023
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 June 2022
55,170
15,371
55,584
19,418
19,898
165,441
Additions
-
140
9,895
186
-
10,221
Disposals
-
-
(38,394)
-
-
(38,394)
At 31 May 2023
55,170
15,511
27,085
19,604
19,898
137,268
At 1 June 2022
43,226
13,045
37,433
11,471
13,751
118,926
Charge for the year
1,792
616
3,974
1,220
1,537
9,139
On disposals
-
-
(26,246)
-
-
(26,246)
At 31 May 2023
45,018
13,661
15,161
12,691
15,288
101,819
At 31 May 2023
10,152
1,850
11,924
6,913
4,610
35,449
At 31 May 2022
11,944
2,326
18,151
7,947
6,147
46,515
Amounts falling due within one year
Accrued income and prepayments
2,382
3,274
Other debtors
18,831
19,075
Sunbeams Day Care Limited
Notes to the Accounts
for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
4,357
3,467
Obligations under finance leases and hire purchase contracts
-
17,168
Trade creditors
1,109
4,616
Taxes and social security
4,878
3,004
Other creditors
4,276
5,474
Deferred income
59,318
67,642
7
Creditors: amounts falling due after more than one year
2023
2022
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
The director Mrs K M Lester holds the entire issued share capital and is deemed the ultimate controlling party.
10
Average number of employees
During the year the average number of employees was 32 (2022: 45).
