Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 4593413 Mr Maz Fenton Mrs Tracey Fenton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4593413 2023-03-31 4593413 2024-03-31 4593413 2023-04-01 2024-03-31 4593413 frs-core:NetGoodwill 2023-04-01 2024-03-31 4593413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 4593413 frs-core:MotorVehicles 2023-04-01 2024-03-31 4593413 frs-core:PlantMachinery 2023-04-01 2024-03-31 4593413 frs-core:ShareCapital 2024-03-31 4593413 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 4593413 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 4593413 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 4593413 frs-bus:SmallEntities 2023-04-01 2024-03-31 4593413 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 4593413 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 4593413 frs-core:CostValuation 2023-03-31 4593413 frs-core:CostValuation 2024-03-31 4593413 frs-bus:Director1 2023-04-01 2024-03-31 4593413 frs-bus:Director1 2023-03-31 4593413 frs-bus:Director1 2024-03-31 4593413 frs-bus:Director2 2023-04-01 2024-03-31 4593413 frs-bus:Director2 2023-03-31 4593413 frs-bus:Director2 2024-03-31 4593413 frs-countries:EnglandWales 2023-04-01 2024-03-31 4593413 2022-03-31 4593413 2023-03-31 4593413 2022-04-01 2023-03-31 4593413 frs-core:ShareCapital 2023-03-31 4593413 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 4593413
Birkbees Group Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—7
Page 1
Abridged Balance Sheet
Registered number: 4593413
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,780,118 1,756,408
Investments 6 53 53
1,780,171 1,756,461
CURRENT ASSETS
Debtors 727,350 539,442
Cash at bank and in hand 426,365 388,243
1,153,715 927,685
Creditors: Amounts Falling Due Within One Year (42,313 ) (41,678 )
NET CURRENT ASSETS (LIABILITIES) 1,111,402 886,007
TOTAL ASSETS LESS CURRENT LIABILITIES 2,891,573 2,642,468
NET ASSETS 2,891,573 2,642,468
CAPITAL AND RESERVES
Called up share capital 7 130 130
Profit and Loss Account 2,891,443 2,642,338
SHAREHOLDERS' FUNDS 2,891,573 2,642,468
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For the year ending 31 March 2024 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Maz Fenton
Director
Mrs Tracey Fenton
Director
14 August 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Birkbees Group Limited Registered number 4593413 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Murray Road, Edgerton, Huddersfield, West Yorkshire, HD2 2AD.
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 rendering of services.
2.3. 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 1 year.
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:
Freehold 2% straight line, land not depreciated
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 5 5
5 5
4. Intangible Assets
Total
£
Cost
As at 1 April 2023 10,001
As at 31 March 2024 10,001
Amortisation
As at 1 April 2023 10,001
As at 31 March 2024 10,001
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Total
£
Cost or Valuation
As at 1 April 2023 2,015,335
Additions 75,268
Disposals (15,144 )
As at 31 March 2024 2,075,459
Depreciation
As at 1 April 2023 258,927
Provided during the period 49,024
Disposals (12,610 )
As at 31 March 2024 295,341
...CONTINUED
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Net Book Value
As at 31 March 2024 1,780,118
As at 1 April 2023 1,756,408
Tangible fixed assets includes land valued at £567,936, which is not depreciated.
6. Investments
Total
£
Cost
As at 1 April 2023 53
As at 31 March 2024 53
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 53
As at 1 April 2023 53
Subsidiary undertakings 
The following were subsidiary undertakings of the company:
Name Class of Shares Holding 2023
£
Birkbees Day Care Ltd Ordinary 100% 1
Fixbees Ltd Ordinary 100% 1
First Class Nursery (Huddersfield) Ltd Ordinary 100% 50
Nursery Rhymes (Huddersfield) Ltd Ordinary 100% 1
Name Business Country of Incorporation
Birkbees Day Care Ltd Nursery England and Wales
Fixbees Ltd Nursery England and Wales
First Class Nursery (Huddersfield) Ltd Nursery England and Wales
Nursery Rhymes (Huddersfield) Ltd Nursery England and Wales
The aggregate of the share capital and reserves as at 31 March 2024 and of the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
Name Aggregate of share 
capital and reserves Profit/loss
           £      £
Birkbees Day Care Ltd      121,869 97,349 
Fixbees Ltd      29,435 45,735
First Class Nursery (Huddersfield) Ltd      80,725  54,869
Nursery Rhymes (Huddersfield) Ltd      56,631  71,211
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 130 130
8. Pension Commitments
The company operates a defined contribution pension scheme for directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £nil (PY £nil) were due to the fund. They are included in Other Creditors.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Maz Fenton 590 90,000 25,140 - 65,450
Mrs Tracey Fenton 590 90,000 25,140 - 65,450
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2024 2023
£ £
Mr Maz Fenton 25,000 25,000
Mrs Tracey Fenton 25,000 25,000
10. Related Party Transactions
Portland Developments (North) Limited - Associate
Birkbees Group Limited loaned a total of £100,000 (PY £137,062) to Portland Developments North Limited, during the year. The amount owing at the year end was £583,062 (PY £483,062).
Nursery Rhymes (Huddersfield) Limited - Subsidiary company
Birkbees Group Limited owns the building that Nursery Rhymes (Huddersfield) Limited trades and operates in and the rent payable by Nursery Rhymes (Huddersfield) Limited for the year amounted to £30,000 (PY £30,000). Nursery Rhymes (Huddersfield) Limited paid £9,000 (PY £7,000) in management fees and £101,500 (PY £76,500) in dividends to Birkbees Group Limited during the year. Nursery Rhymes (Huddersfield) Limited repaid £22,500 (PY £nil) and borrowed a further £1,000 (PY £nil). The balance owed to Birkbees Group Limited at the year end was £1,000 (PY £22,500).
First Class Nursery (Huddersfield) Limited - Subsidiary company
Birkbees Group Limited owns the building that First Class Nursery ( Huddersfield) Limited trades and operates in and the rent payable for the year amounted to £36,000 (PY £36,000). First Class Nursery ( Huddersfield) Limited also paid £9,000 (PY £7,000) in management charges and £110,000 (PY £110,000) in dividends to Birkbees Group Limited. Birkbees Group Limited loaned £7,000 (PY £nil) to First Class Nursery ( Huddersfield) Limited and the balance owing at the year end was £7,000 (PY £nil).
Fixbees Limited - Subsidiary company
...CONTINUED
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10. Related Party Transactions - continued
Birkbees Group Limited owns the building that Fixbees Ltd trades and operates in and the rent payable by Fixbees Ltd for the year amounted to £12,000 (PY £12,000). Fixbees Ltd paid £9,000 (PY £7,000) in management fees and £79,500 (PY £79,500) in dividends to Birkbees Group Limited during the year.
Birkbees Day Care Ltd  - Subsidiary company
During the year, purchases of £1,960 (PY £1,700) were paid for Birkbees Day Care Ltd. Birkbees Group Limited owns the building that Birkbees Day Care Ltd trades and operates in and the rent payable by Birkbees Day Care Ltd for the year amounted to £36,000 (PY £36,000). Birkbees Day Care Ltd paid £9,000 (PY £7,000) for management fees and £104,000 (PY £78,000) for dividends to Birkbees Group Limited. Birkbees Day Care Limited repaid £35,170 (PY £nil) to Birkbees Group Limited and borrowed a further £5,000 (PY £nil). At the year end, Birkbees Group Limited was owed £3,960 (PY £32,170).
The loans are interest free with no fixed plans for repayment.
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