Acorah Software Products - Accounts Production 16.2.800 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08326274 Mr Simon Richards Mrs Natasha Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08326274 2023-12-31 08326274 2024-12-31 08326274 2024-01-01 2024-12-31 08326274 frs-core:CurrentFinancialInstruments 2024-12-31 08326274 frs-core:Non-currentFinancialInstruments 2024-12-31 08326274 frs-core:BetweenOneFiveYears 2024-12-31 08326274 frs-core:ComputerEquipment 2024-12-31 08326274 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08326274 frs-core:ComputerEquipment 2023-12-31 08326274 frs-core:FurnitureFittings 2024-12-31 08326274 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08326274 frs-core:FurnitureFittings 2023-12-31 08326274 frs-core:NetGoodwill 2024-12-31 08326274 frs-core:NetGoodwill 2024-01-01 2024-12-31 08326274 frs-core:NetGoodwill 2023-12-31 08326274 frs-core:MotorVehicles 2024-12-31 08326274 frs-core:MotorVehicles 2024-01-01 2024-12-31 08326274 frs-core:MotorVehicles 2023-12-31 08326274 frs-core:WithinOneYear 2024-12-31 08326274 frs-core:ShareCapital 2024-12-31 08326274 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08326274 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08326274 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08326274 frs-bus:SmallEntities 2024-01-01 2024-12-31 08326274 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08326274 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08326274 frs-bus:Director1 2024-01-01 2024-12-31 08326274 frs-bus:Director2 2024-01-01 2024-12-31 08326274 frs-countries:EnglandWales 2024-01-01 2024-12-31 08326274 2022-12-31 08326274 2023-12-31 08326274 2023-01-01 2023-12-31 08326274 frs-core:CurrentFinancialInstruments 2023-12-31 08326274 frs-core:Non-currentFinancialInstruments 2023-12-31 08326274 frs-core:BetweenOneFiveYears 2023-12-31 08326274 frs-core:WithinOneYear 2023-12-31 08326274 frs-core:ShareCapital 2023-12-31 08326274 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08326274
The Kindergarten Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
BWP Inspire Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08326274
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 59,700 75,620
Tangible Assets 5 140,340 162,242
200,040 237,862
CURRENT ASSETS
Stocks 6 350 350
Debtors 7 45,600 148,386
Cash at bank and in hand 686,733 120,102
732,683 268,838
Creditors: Amounts Falling Due Within One Year 8 (237,379 ) (114,314 )
NET CURRENT ASSETS (LIABILITIES) 495,304 154,524
TOTAL ASSETS LESS CURRENT LIABILITIES 695,344 392,386
Creditors: Amounts Falling Due After More Than One Year 9 (76,553 ) (87,923 )
NET ASSETS 618,791 304,463
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 618,789 304,461
SHAREHOLDERS' FUNDS 618,791 304,463
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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.
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 Natasha Richards
Director
28/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Kindergarten Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08326274 . The registered office is Charter Buildings, 9 Ashton Lane, Sale, Trafford, M33 6WT.
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. 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 .... years.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.5. 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 70 (2023: 38)
70 38
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 79,600
As at 31 December 2024 79,600
Amortisation
As at 1 January 2024 3,980
Provided during the period 15,920
As at 31 December 2024 19,900
Net Book Value
As at 31 December 2024 59,700
As at 1 January 2024 75,620
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 141,875 74,739 23,397 240,011
Additions - 12,203 12,348 24,551
As at 31 December 2024 141,875 86,942 35,745 264,562
...CONTINUED
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Depreciation
As at 1 January 2024 36,431 24,867 16,471 77,769
Provided during the period 26,361 14,701 5,391 46,453
As at 31 December 2024 62,792 39,568 21,862 124,222
Net Book Value
As at 31 December 2024 79,083 47,374 13,883 140,340
As at 1 January 2024 105,444 49,872 6,926 162,242
6. Stocks
2024 2023
£ £
Stock 350 350
7. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings - 107,400
Other debtors 45,600 40,986
45,600 148,386
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,370 11,370
Trade creditors 2,951 3,275
Other creditors 10,235 11,864
Taxation and social security 212,823 87,805
237,379 114,314
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 76,553 87,923
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,370 11,370
Later than one year and not later than five years 76,553 87,923
87,923 99,293
87,923 99,293
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11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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