Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC694711 Mrs Caroline McDiarmid Miss Francesca Paesano iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC694711 2023-04-30 SC694711 2024-04-30 SC694711 2023-05-01 2024-04-30 SC694711 frs-core:CurrentFinancialInstruments 2024-04-30 SC694711 frs-core:Non-currentFinancialInstruments 2024-04-30 SC694711 frs-core:BetweenOneFiveYears 2024-04-30 SC694711 frs-core:FurnitureFittings 2024-04-30 SC694711 frs-core:FurnitureFittings 2023-05-01 2024-04-30 SC694711 frs-core:FurnitureFittings 2023-04-30 SC694711 frs-core:WithinOneYear 2024-04-30 SC694711 frs-core:ShareCapital 2024-04-30 SC694711 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC694711 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC694711 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC694711 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC694711 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC694711 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC694711 frs-core:CostValuation 2023-04-30 SC694711 frs-core:AdditionsToInvestments 2024-04-30 SC694711 frs-core:CostValuation 2024-04-30 SC694711 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 SC694711 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 SC694711 frs-bus:Director1 2023-05-01 2024-04-30 SC694711 frs-bus:Director2 2023-05-01 2024-04-30 SC694711 frs-core:CurrentFinancialInstruments 1 2024-04-30 SC694711 frs-countries:Scotland 2023-05-01 2024-04-30 SC694711 2022-04-30 SC694711 2023-04-30 SC694711 2022-05-01 2023-04-30 SC694711 frs-core:CurrentFinancialInstruments 2023-04-30 SC694711 frs-core:Non-currentFinancialInstruments 2023-04-30 SC694711 frs-core:BetweenOneFiveYears 2023-04-30 SC694711 frs-core:WithinOneYear 2023-04-30 SC694711 frs-core:ShareCapital 2023-04-30 SC694711 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC694711 frs-core:CurrentFinancialInstruments 1 2023-04-30
Registered number: SC694711
Daisy Chain Nursery School Perth Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
MS Consultancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC694711
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,834 11,042
Investments 5 34,180 -
43,014 11,042
CURRENT ASSETS
Debtors 6 14,764 77,098
Cash at bank and in hand 17,554 10,415
32,318 87,513
Creditors: Amounts Falling Due Within One Year 7 (49,052 ) (104,322 )
NET CURRENT ASSETS (LIABILITIES) (16,734 ) (16,809 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,280 (5,767 )
Creditors: Amounts Falling Due After More Than One Year 8 5,197 -
NET ASSETS/(LIABILITIES) 31,477 (5,767 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 31,377 (5,867 )
SHAREHOLDERS' FUNDS 31,477 (5,767)
Page 1
Page 2
For the year ending 30 April 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.
On behalf of the board
Miss Francesca Paesano
Director
31/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Daisy Chain Nursery School Perth Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC694711 . The registered office is 4 West Mains Avenue, Perth, PH1 1QZ.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Fixtures & Fittings 20%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 8)
15 8
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2023 15,101
As at 30 April 2024 15,101
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 May 2023 4,059
Provided during the period 2,208
As at 30 April 2024 6,267
Net Book Value
As at 30 April 2024 8,834
As at 1 May 2023 11,042
5. Investments
Associates
£
Cost
As at 1 May 2023 -
Additions 34,180
As at 30 April 2024 34,180
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 34,180
As at 1 May 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,764 14,764
Prepayments and accrued income - 5,260
Other debtors - 57,074
14,764 77,098
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts (1,723 ) -
Trade creditors (1 ) 6,613
Bank loans and overdrafts (1,583 ) -
Other taxes and social security 5,247 5,247
Other creditors - 79,964
Other creditors (1) 2,900 2,900
Accruals and deferred income - 9,598
Directors' loan accounts 44,212 -
49,052 104,322
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts (5,197 ) -
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year (1,723 ) -
Later than one year and not later than five years (5,197 ) -
(6,920 ) -
(6,920 ) -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5