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 10688822 Mrs Cassie Glyn-Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10688822 2023-03-31 10688822 2024-03-31 10688822 2023-04-01 2024-03-31 10688822 frs-core:CurrentFinancialInstruments 2024-03-31 10688822 frs-core:Non-currentFinancialInstruments 2024-03-31 10688822 frs-core:FurnitureFittings 2024-03-31 10688822 frs-core:FurnitureFittings 2023-04-01 2024-03-31 10688822 frs-core:FurnitureFittings 2023-03-31 10688822 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 10688822 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10688822 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 10688822 frs-core:ShareCapital 2024-03-31 10688822 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10688822 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10688822 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10688822 frs-bus:SmallEntities 2023-04-01 2024-03-31 10688822 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 10688822 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10688822 frs-bus:Director1 2023-04-01 2024-03-31 10688822 frs-countries:EnglandWales 2023-04-01 2024-03-31 10688822 2022-03-31 10688822 2023-03-31 10688822 2022-04-01 2023-03-31 10688822 frs-core:CurrentFinancialInstruments 2023-03-31 10688822 frs-core:Non-currentFinancialInstruments 2023-03-31 10688822 frs-core:ShareCapital 2023-03-31 10688822 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10688822
Little Roots Nursery School Limited
Financial Statements
For The Year Ended 31 March 2024
Dros-Dro Cyfyngedig Trading as J D Jones & Co
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Mrs Cassie Glyn-Jones
Company Number 10688822
Registered Office 9 Coxon Close
Haddenham
HP17 8DE
Accountants Dros-Dro Cyfyngedig Trading as J D Jones & Co
Ty Auckland
Crymych
SA41 3QE
Page 1
Page 2
Accountants' Report
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
27/09/2024
Dros-Dro Cyfyngedig Trading as J D Jones & Co
Ty Auckland
Crymych
SA41 3QE
Page 2
Page 3
Balance Sheet
Registered number: 10688822
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 497,070 502,937
497,070 502,937
CURRENT ASSETS
Debtors 612 4,515
Cash at bank and in hand 4,766 9,959
5,378 14,474
Creditors: Amounts Falling Due Within One Year 5 (10,579 ) (9,515 )
NET CURRENT ASSETS (LIABILITIES) (5,201 ) 4,959
TOTAL ASSETS LESS CURRENT LIABILITIES 491,869 507,896
Creditors: Amounts Falling Due After More Than One Year 6 (424,993 ) (467,999 )
NET ASSETS 66,876 39,897
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 66,776 39,797
SHAREHOLDERS' FUNDS 66,876 39,897
Page 3
Page 4
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 member has 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.
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
Mrs Cassie Glyn-Jones
Director
26/09/2024
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Little Roots Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10688822 . The registered office is 9 Coxon Close, Haddenham, HP17 8DE.
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 comprises Fee Income invoiced for the provision of day care nursery school services and activities for pre-primary children.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets comprise Freehold Land and Buildings and Furniture, Fittings and Equipment. Land and Buildings are reflected at original cost and are not depreciated. Furniture, Fittings and Equipment are reflected at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the original cost over their expected useful lives on a straight line basis over four years (25%pa).
Freehold Not depreciated
Fixtures & Fittings Furniture and Equipment 25%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.

2.5. Government Grant
Government Council 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 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 15 (2023: 12)
15 12
Page 5
Page 6
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 497,070 34,190 531,260
As at 31 March 2024 497,070 34,190 531,260
Depreciation
As at 1 April 2023 - 28,323 28,323
Provided during the period - 5,867 5,867
As at 31 March 2024 - 34,190 34,190
Net Book Value
As at 31 March 2024 497,070 - 497,070
As at 1 April 2023 497,070 5,867 502,937
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax payable 4,149 1,883
Payroll clearing 473 2,518
Accruals and deferred income 4,420 2,844
Director's loan account 1,537 2,270
10,579 9,515
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Mortgage Loan 277,211 279,975
Building Loans 147,782 188,024
424,993 467,999
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6