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ACORNS TO OAKS CHILDREN'S CARE & SUPPORT LTD

Registered Number
13644306
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

ACORNS TO OAKS CHILDREN'S CARE & SUPPORT LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

MCDONOUGH, Lewis Francis

Registered Address

Suite 3, 125-129 Witton Street
Northwich
CW9 5DY

Registered Number

13644306 (England and Wales)
ACORNS TO OAKS CHILDREN'S CARE & SUPPORT LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets459,58535,427
59,58535,427
Current assets
Debtors5610,621250,323
Cash at bank and on hand184,25215,020
794,873265,343
Creditors amounts falling due within one year6(355,637)(282,806)
Net current assets (liabilities)439,236(17,463)
Total assets less current liabilities498,82117,964
Creditors amounts falling due after one year7(164,401)-
Provisions for liabilities8(2,281)(3,926)
Net assets332,13914,038
Capital and reserves
Called up share capital22
Profit and loss account332,13714,036
Shareholders' funds332,13914,038
The financial statements were approved and authorised for issue by the Director on 26 March 2025, and are signed on its behalf by:
MCDONOUGH, Lewis Francis
Director
Registered Company No. 13644306
ACORNS TO OAKS CHILDREN'S CARE & SUPPORT LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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.
Revenue from rendering of services
Revenue 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year3513
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 2320,98417,3133,55441,851
Additions8,56832,5104,19945,277
At 30 September 2429,55249,8237,75387,128
Depreciation and impairment
At 01 October 234374,8021,1856,424
Charge for year7,28011,2552,58421,119
At 30 September 247,71716,0573,76927,543
Net book value
At 30 September 2421,83533,7663,98459,585
At 30 September 2320,54712,5112,36935,427
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables21,257103,861
Other debtors282,83014,500
Prepayments and accrued income306,534131,962
Total610,621250,323
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,3863,659
Bank borrowings and overdrafts70,601-
Taxation and social security180,36278,144
Other creditors43,338200,402
Accrued liabilities and deferred income56,950601
Total355,637282,806
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts164,401-
Total164,401-
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,2813,926
Total2,2813,926
9.Related party transactions
Included within other debtors is an amount of £262,380 owing from associated parties. The amount is comprised of £247,880 owing from MCDG Properties Ltd & £14,500 owing from Woodland Forest Properties Ltd. All three companies are under the common control of mutual director Mr Lewis McDonough.