Acorah Software Products - Accounts Production 16.3.350 false true false 1 October 2023 30 September 2024 30 September 2024 SC744758 Mrs Caroline McDiarmid Miss Francesca Paesano iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC744758 2023-09-30 SC744758 2024-09-30 SC744758 2023-10-01 2024-09-30 SC744758 frs-core:CurrentFinancialInstruments 2024-09-30 SC744758 frs-core:Non-currentFinancialInstruments 2024-09-30 SC744758 frs-core:BetweenOneFiveYears 2024-09-30 SC744758 frs-core:FurnitureFittings 2024-09-30 SC744758 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC744758 frs-core:FurnitureFittings 2023-09-30 SC744758 frs-core:MotorVehicles 2024-09-30 SC744758 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC744758 frs-core:MotorVehicles 2023-09-30 SC744758 frs-core:ShareCapital 2024-09-30 SC744758 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC744758 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC744758 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC744758 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC744758 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC744758 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC744758 frs-bus:Director1 2023-10-01 2024-09-30 SC744758 frs-bus:Director2 2023-10-01 2024-09-30 SC744758 frs-countries:Scotland 2023-10-01 2024-09-30
Registered number: SC744758
Teddy Bear Childcare Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
MS Consultancy
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC744758
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 27,851
27,851
CURRENT ASSETS
Cash at bank and in hand 53,087
53,087
Creditors: Amounts Falling Due Within One Year 5 (43,238 )
NET CURRENT ASSETS (LIABILITIES) 9,849
TOTAL ASSETS LESS CURRENT LIABILITIES 37,700
Creditors: Amounts Falling Due After More Than One Year 6 (20,859 )
NET ASSETS 16,841
CAPITAL AND RESERVES
Called up share capital 8 2
Profit and Loss Account 16,839
SHAREHOLDERS' FUNDS 16,841
For the year ending 30 September 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
Miss Francesca Paesano
Director
08/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Teddy Bear Childcare Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC744758 . The registered office is David Lloyds Ethiebeaton Park, Monifieth, Dundee, DD5 4HB.
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:
Motor Vehicles 25%
Fixtures & Fittings 15%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16
16
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 - - -
Additions 24,927 10,751 35,678
As at 30 September 2024 24,927 10,751 35,678
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 October 2023 - - -
Provided during the period 6,214 1,613 7,827
As at 30 September 2024 6,214 1,613 7,827
Net Book Value
As at 30 September 2024 18,713 9,138 27,851
As at 1 October 2023 - - -
5. Creditors: Amounts Falling Due Within One Year
2024
£
Trade creditors (1 )
Bank loans and overdrafts 2,983
Other creditors 27,947
Taxation and social security 12,309
43,238
6. Creditors: Amounts Falling Due After More Than One Year
2024
£
Net obligations under finance lease and hire purchase contracts 20,859
7. Obligations Under Finance Leases and Hire Purchase
2024
£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 20,859
8. Share Capital
2024
£
Allotted, Called up and fully paid 2
Page 3