Acorah Software Products - Accounts Production 16.2.800 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 05268175 Mr Anthony Jones Mr Anthony Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05268175 2023-10-31 05268175 2024-10-31 05268175 2023-11-01 2024-10-31 05268175 frs-core:Non-currentFinancialInstruments 2024-10-31 05268175 frs-core:ComputerEquipment 2023-11-01 2024-10-31 05268175 frs-core:FurnitureFittings 2023-11-01 2024-10-31 05268175 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 05268175 frs-core:ShareCapital 2024-10-31 05268175 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05268175 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 05268175 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 05268175 frs-bus:SmallEntities 2023-11-01 2024-10-31 05268175 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 05268175 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 05268175 frs-bus:OrdinaryShareClass2 2023-11-01 2024-10-31 05268175 frs-bus:OrdinaryShareClass2 2024-10-31 05268175 frs-bus:OrdinaryShareClass3 2023-11-01 2024-10-31 05268175 frs-bus:OrdinaryShareClass3 2024-10-31 05268175 frs-bus:Director1 2023-11-01 2024-10-31 05268175 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 05268175 frs-countries:EnglandWales 2023-11-01 2024-10-31 05268175 2022-10-31 05268175 2023-10-31 05268175 2022-11-01 2023-10-31 05268175 frs-core:Non-currentFinancialInstruments 2023-10-31 05268175 frs-core:ShareCapital 2023-10-31 05268175 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05268175 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 05268175 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31
Registered number: 05268175
Chestnut Tree Day Nursery (2004) Ltd
ABRIDGED Financial Statements
For The Year Ended 31 October 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Chestnut Tree Day Nursery (2004) Ltd for the year ended 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chestnut Tree Day Nursery (2004) Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Chestnut Tree Day Nursery (2004) Ltd , as a body, in accordance with the terms of our engagement letter dated 19 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Chestnut Tree Day Nursery (2004) Ltd and state those matters that we have agreed to state to the director of Chestnut Tree Day Nursery (2004) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chestnut Tree Day Nursery (2004) Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Chestnut Tree Day Nursery (2004) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Chestnut Tree Day Nursery (2004) Ltd . You consider that Chestnut Tree Day Nursery (2004) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Chestnut Tree Day Nursery (2004) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
11 March 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 05268175
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,779 7,978
7,779 7,978
CURRENT ASSETS
Debtors 24,017 8,228
Cash at bank and in hand 40,797 14,363
64,814 22,591
Creditors: Amounts Falling Due Within One Year (97,141 ) (48,677 )
NET CURRENT ASSETS (LIABILITIES) (32,327 ) (26,086 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,548 ) (18,108 )
Creditors: Amounts Falling Due After More Than One Year (5,833 ) (15,833 )
NET LIABILITIES (30,381 ) (33,941 )
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account (31,381 ) (34,941 )
SHAREHOLDERS' FUNDS (30,381) (33,941)
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Page 3
For the year ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Anthony Jones
Director
11 March 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Chestnut Tree Day Nursery (2004) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05268175 . The registered office is 6a Nuxley Road, Belvedere, DA17 5JF.
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:
Leasehold 15% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 20% reducing balance basis
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 18)
19 18
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4. Tangible Assets
Total
£
Cost
As at 1 November 2023 67,599
Additions 1,475
As at 31 October 2024 69,074
Depreciation
As at 1 November 2023 59,621
Provided during the period 1,674
As at 31 October 2024 61,295
Net Book Value
As at 31 October 2024 7,779
As at 1 November 2023 7,978
5. Share Capital
2024 2023
Allotted, called up and fully paid £ £
800 Ordinary A shares of £ 1.00 each 800 800
200 Ordinary B shares of £ 1.00 each 200 200
1,000 1,000
Page 5