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Company Registration No. 04829305 (England and Wales)
Acorn Childcare Nursery Limited Unaudited accounts for the year ended 31 December 2024
Acorn Childcare Nursery Limited Unaudited accounts Contents
Page
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Acorn Childcare Nursery Limited Company Information for the year ended 31 December 2024
Directors
Mr C G Ledger Mrs J A Ledger
Secretary
Mr C G Ledger
Company Number
04829305 (England and Wales)
Registered Office
Off Greenbank Lane Hartford Northwich Cheshire CW8 1JJ
Accountants
Hynes Brothers Limited 1 Hough Cottage, Hough Lane Comberbach Northwich Cheshire CW9 6AN
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Acorn Childcare Nursery Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
371,841 
363,966 
Current assets
Debtors
8,314 
1,674 
Cash at bank and in hand
110,516 
134,133 
118,830 
135,807 
Creditors: amounts falling due within one year
(73,187)
(75,596)
Net current assets
45,643 
60,211 
Net assets
417,484 
424,177 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
417,383 
424,076 
Shareholders' funds
417,484 
424,177 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2025 and were signed on its behalf by
Mr C G Ledger Director Company Registration No. 04829305
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Acorn Childcare Nursery Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Acorn Childcare Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 04829305. The registered office is Off Greenbank Lane, Hartford, Northwich, Cheshire, CW8 1JJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on cost
Fixtures & fittings
15% reducing balance
Computer equipment
25% on cost
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Acorn Childcare Nursery Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
558,085 
9,601 
62,840 
12,407 
642,933 
Additions
- 
- 
9,436 
1,464 
10,900 
At 31 December 2024
558,085 
9,601 
72,276 
13,871 
653,833 
Depreciation
At 1 January 2024
202,407 
9,601 
54,552 
12,407 
278,967 
Charge for the year
- 
- 
2,659 
366 
3,025 
At 31 December 2024
202,407 
9,601 
57,211 
12,773 
281,992 
Net book value
At 31 December 2024
355,678 
- 
15,065 
1,098 
371,841 
At 31 December 2023
355,678 
- 
8,288 
- 
363,966 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,674 
Accrued income and prepayments
1,699 
- 
Other debtors
6,615 
- 
8,314 
1,674 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,933 
2,652 
Taxes and social security
19,130 
14,092 
Other creditors
6,512 
4,533 
Loans from directors
- 
13,252 
Accruals
1,290 
750 
Deferred income
44,322 
40,317 
73,187 
75,596 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
1 Ordinary A shares of £1 each
1 
1 
101 
101 
8
Average number of employees
During the year the average number of employees was 57 (2023: 54).
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