Acorah Software Products - Accounts Production 14.5.501 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12224262 S J Mccluskey S Oswald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12224262 2022-08-31 12224262 2023-08-31 12224262 2022-09-01 2023-08-31 12224262 frs-core:Non-currentFinancialInstruments 2023-08-31 12224262 frs-core:FurnitureFittings 2022-09-01 2023-08-31 12224262 frs-core:MotorVehicles 2022-09-01 2023-08-31 12224262 frs-core:WithinOneYear 2023-08-31 12224262 frs-core:ShareCapital 2023-08-31 12224262 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12224262 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12224262 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 12224262 frs-bus:SmallEntities 2022-09-01 2023-08-31 12224262 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12224262 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12224262 frs-core:CostValuation 2022-08-31 12224262 frs-core:CostValuation 2023-08-31 12224262 frs-bus:Director1 2022-09-01 2023-08-31 12224262 frs-bus:Director1 2022-08-31 12224262 frs-bus:Director1 2023-08-31 12224262 frs-bus:Director2 2022-09-01 2023-08-31 12224262 frs-countries:EnglandWales 2022-09-01 2023-08-31 12224262 2021-08-31 12224262 2022-08-31 12224262 2021-09-01 2022-08-31 12224262 frs-core:Non-currentFinancialInstruments 2022-08-31 12224262 frs-core:WithinOneYear 2022-08-31 12224262 frs-core:ShareCapital 2022-08-31 12224262 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 12224262
The Early Years Academy Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 12224262
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 71,766 15,000
Investments 5 188,927 188,927
260,693 203,927
CURRENT ASSETS
Debtors 23,121 16,861
Cash at bank and in hand 5,352 2,178
28,473 19,039
Creditors: Amounts Falling Due Within One Year (221,334 ) (154,334 )
NET CURRENT ASSETS (LIABILITIES) (192,861 ) (135,295 )
TOTAL ASSETS LESS CURRENT LIABILITIES 67,832 68,632
Creditors: Amounts Falling Due After More Than One Year (32,914 ) (66,757 )
NET ASSETS 34,918 1,875
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 34,818 1,775
SHAREHOLDERS' FUNDS 34,918 1,875
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For the year ending 31 August 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 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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S J Mccluskey
Director
19/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
The Early Years Academy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12224262 . The registered office is 12 Darley Abbey Mills, Darley Abbey, Derby, DE22 1DZ.
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. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% reducing balance
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.4. 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.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
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, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Total
£
Cost
As at 1 September 2022 30,000
Additions 85,688
As at 31 August 2023 115,688
Depreciation
As at 1 September 2022 15,000
Provided during the period 28,922
As at 31 August 2023 43,922
...CONTINUED
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Net Book Value
As at 31 August 2023 71,766
As at 1 September 2022 15,000
5. Investments
Total
£
Cost
As at 1 September 2022 188,927
As at 31 August 2023 188,927
Provision
As at 1 September 2022 -
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 188,927
As at 1 September 2022 188,927
6. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 74,867 -
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mrs Sophie Mccluskey 9,853 4,079 10,000 - 3,933
The above loan is unsecured, interest free and repayable on demand.
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9. Related Party Transactions
Babblebrooke Ltd ,The Early Years Academy Derby Ltd & The Early Years Ibstock limited are companies in which The Early Years Academy owns 100% of the issued ordinary share capital.
Amount due to Babblebrooke Ltd at the balance sheet totalled £27,032 (2022-£38,080) and is disclosed within other creditors total within the balance sheet. 
Amount owed to The early years academy derby Ltd at the balance sheet totalled £82,270 (2022-£69,856) and is disclosed within other creditors total within the balance sheet
Amounts due from The Early Years Ibstock Limited totalled £247 and is disclosed within other debtors within the balance sheet.
The Early Years Community Ltd are companies in which the directors Sophie Mccluskey & Sarah Oswald are majority shareholders. 
Amount due from The early Years Community Ltd totalled £19,710 and is disclosed within other debtors within the balance sheet. 
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