Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC471914 Mr P C Duriez iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC471914 2023-06-30 SC471914 2024-06-30 SC471914 2023-07-01 2024-06-30 SC471914 frs-core:CurrentFinancialInstruments 2024-06-30 SC471914 frs-core:ShareCapital 2024-06-30 SC471914 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC471914 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC471914 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC471914 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC471914 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC471914 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC471914 frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC471914 frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC471914 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC471914 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC471914 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC471914 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC471914 frs-bus:Director1 2023-07-01 2024-06-30 SC471914 frs-core:CurrentFinancialInstruments 1 2024-06-30 SC471914 frs-countries:Scotland 2023-07-01 2024-06-30 SC471914 2022-06-30 SC471914 2023-06-30 SC471914 2022-07-01 2023-06-30 SC471914 frs-core:CurrentFinancialInstruments 2023-06-30 SC471914 frs-core:ShareCapital 2023-06-30 SC471914 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC471914 frs-core:CurrentFinancialInstruments 1 2023-06-30
Registered number: SC471914
Little Voices Nurseries Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC471914
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 800,003 800,003
800,003 800,003
CURRENT ASSETS
Debtors 5 1,737,949 1,695,021
Cash at bank and in hand 33 114
1,737,982 1,695,135
Creditors: Amounts Falling Due Within One Year 6 (2,263,070 ) (2,168,939 )
NET CURRENT ASSETS (LIABILITIES) (525,088 ) (473,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES 274,915 326,199
NET ASSETS 274,915 326,199
CAPITAL AND RESERVES
Called up share capital 7 100,000 100,000
Profit and Loss Account 174,915 226,199
SHAREHOLDERS' FUNDS 274,915 326,199
Page 1
Page 2
For the year ending 30 June 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 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 P C Duriez
Director
7 March 2025
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
Little Voices Nurseries Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC471914 . The registered office is 5 Forbes Road, Edinburgh, EH10 4EF.
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. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 July 2023 800,003
As at 30 June 2024 800,003
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 800,003
As at 1 July 2023 800,003
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by related parties 1,737,949 1,695,021
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 10,577 8,676
Other creditors 866 433
Accruals and deferred income 441 420
Amounts owed to related parties 2,251,186 2,159,410
2,263,070 2,168,939
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100,000 100,000
8. Related Party Transactions
Summary of transactions with parent
As at 30 June 2024 the company was due £1,898,987 (2023: £1,815,987) to Forbes CN Holdings Limited, the parent company. The loan is interest free and there are no fixed terms of repayment. 
Summary of transactions with subsidiaries
As at 30 June 2024 the company was due £1,737,949 (2023: £1,695,021) from Forbes BP Pty Ltd, a100% owned subsidiary of Little Voices Nurseries Ltd. The loan has no fixed repayment date and interest of £42,927 (2023: £42,927) was charged.
As at 30 June 2024 the company was due £352,199 (2023: £343,423) to Forbes BP Ltd, a 100% owned subsidiary of Little Voices Nurseries Ltd. The loan has no fixed repayment date and no interest was charged.
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