Acorah Software Products - Accounts Production 15.0.600 true true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 04005432 Mr Philip Ashton Mr Philip Ashton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04005432 2023-02-28 04005432 2024-02-28 04005432 2023-03-01 2024-02-28 04005432 frs-core:CurrentFinancialInstruments 2024-02-28 04005432 frs-core:ComputerEquipment 2024-02-28 04005432 frs-core:ComputerEquipment 2023-03-01 2024-02-28 04005432 frs-core:ComputerEquipment 2023-02-28 04005432 frs-core:FurnitureFittings 2024-02-28 04005432 frs-core:FurnitureFittings 2023-03-01 2024-02-28 04005432 frs-core:FurnitureFittings 2023-02-28 04005432 frs-core:NetGoodwill 2024-02-28 04005432 frs-core:NetGoodwill 2023-03-01 2024-02-28 04005432 frs-core:NetGoodwill 2023-02-28 04005432 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 04005432 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-01 2024-02-28 04005432 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 04005432 frs-core:MotorVehicles 2024-02-28 04005432 frs-core:MotorVehicles 2023-03-01 2024-02-28 04005432 frs-core:MotorVehicles 2023-02-28 04005432 frs-core:PlantMachinery 2024-02-28 04005432 frs-core:PlantMachinery 2023-03-01 2024-02-28 04005432 frs-core:PlantMachinery 2023-02-28 04005432 frs-core:ShareCapital 2024-02-28 04005432 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 04005432 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 04005432 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 04005432 frs-bus:SmallEntities 2023-03-01 2024-02-28 04005432 frs-bus:EntityNoLongerTradingButTradedInPast 2023-03-01 2024-02-28 04005432 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 04005432 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 04005432 frs-bus:Director1 2023-03-01 2024-02-28 04005432 frs-bus:CompanySecretary1 2023-03-01 2024-02-28 04005432 frs-core:CurrentFinancialInstruments 1 2024-02-28 04005432 frs-core:CurrentFinancialInstruments 2 2024-02-28 04005432 frs-countries:EnglandWales 2023-03-01 2024-02-28 04005432 2022-02-28 04005432 2023-02-28 04005432 2022-03-01 2023-02-28 04005432 frs-core:CurrentFinancialInstruments 2023-02-28 04005432 frs-core:ShareCapital 2023-02-28 04005432 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 04005432 frs-core:CurrentFinancialInstruments 1 2023-02-28 04005432 frs-core:CurrentFinancialInstruments 2 2023-02-28
Registered number: 04005432
Building Blocks Child Care Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2024
B&SW Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04005432
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 433 433
433 433
CURRENT ASSETS
Debtors 6 1,795,904 1,645,979
Cash at bank and in hand 194,371 23,248
1,990,275 1,669,227
Creditors: Amounts Falling Due Within One Year 7 (1,566,204 ) (1,245,156 )
NET CURRENT ASSETS (LIABILITIES) 424,071 424,071
TOTAL ASSETS LESS CURRENT LIABILITIES 424,504 424,504
NET ASSETS 424,504 424,504
CAPITAL AND RESERVES
Called up share capital 8 83 83
Profit and Loss Account 424,421 424,421
SHAREHOLDERS' FUNDS 424,504 424,504
Page 1
Page 2
For the year ending 28 February 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 his 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
Mr Philip Ashton
Director
28/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Building Blocks Child Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04005432 . The registered office is Toad Hall Cattawade Street, Cattawade, Manningtree, CO11 1RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold Over period of lease
Plant & Machinery 25% Reducing balace
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: (2023: 1)
- 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2023 126,828
As at 28 February 2024 126,828
Amortisation
As at 1 March 2023 126,828
As at 28 February 2024 126,828
Net Book Value
As at 28 February 2024 -
As at 1 March 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2023 122,948 62,331 39,920 469,452
As at 28 February 2024 122,948 62,331 39,920 469,452
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 March 2023 122,948 62,331 39,920 469,452
As at 28 February 2024 122,948 62,331 39,920 469,452
Net Book Value
As at 28 February 2024 - - - -
As at 1 March 2023 - - - -
Computer Equipment Total
£ £
Cost
As at 1 March 2023 18,767 713,418
As at 28 February 2024 18,767 713,418
Depreciation
As at 1 March 2023 18,334 712,985
As at 28 February 2024 18,334 712,985
Net Book Value
As at 28 February 2024 433 433
As at 1 March 2023 433 433
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 44,608 44,608
Kingston Road 1,751,296 1,601,371
1,795,904 1,645,979
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,080 3,804
Other taxes and social security 5,766 -
Net wages 17,568 -
Other creditors 1,353 -
Fullwell Road 698,551 722,505
Dundonald Road 1,742,151 1,618,367
Director's loan account 397,705 203,450
Amounts owed to associates (1,302,970 ) (1,302,970 )
1,566,204 1,245,156
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 83 83
Page 4