Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10378476 Mrs P Smitherman Mrs N Diddams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10378476 2023-09-30 10378476 2024-09-30 10378476 2023-10-01 2024-09-30 10378476 frs-core:CurrentFinancialInstruments 2024-09-30 10378476 frs-core:ComputerEquipment 2024-09-30 10378476 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10378476 frs-core:ComputerEquipment 2023-09-30 10378476 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10378476 frs-core:PlantMachinery 2024-09-30 10378476 frs-core:PlantMachinery 2023-10-01 2024-09-30 10378476 frs-core:PlantMachinery 2023-09-30 10378476 frs-core:ShareCapital 2024-09-30 10378476 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10378476 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10378476 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10378476 frs-bus:SmallEntities 2023-10-01 2024-09-30 10378476 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10378476 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10378476 frs-bus:Director1 2023-10-01 2024-09-30 10378476 frs-bus:Director2 2023-10-01 2024-09-30 10378476 frs-countries:EnglandWales 2023-10-01 2024-09-30 10378476 2022-09-30 10378476 2023-09-30 10378476 2022-10-01 2023-09-30 10378476 frs-core:CurrentFinancialInstruments 2023-09-30 10378476 frs-core:ShareCapital 2023-09-30 10378476 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10378476
Wings Nursery Limited
Financial Statements
For The Year Ended 30 September 2024
Accounts Unlocked Limited
Office 43, The Cobalt Building
1600 Eureka Park, Lower Pemberton
Ashford
Kent
TN25 4BF
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 10378476
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,432 461
1,432 461
CURRENT ASSETS
Debtors 5 43,698 43,190
Cash at bank and in hand 12,084 4,518
55,782 47,708
Creditors: Amounts Falling Due Within One Year 6 (75,201 ) (84,682 )
NET CURRENT ASSETS (LIABILITIES) (19,419 ) (36,974 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,987 ) (36,513 )
NET LIABILITIES (17,987 ) (36,513 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (18,087 ) (36,613 )
SHAREHOLDERS' FUNDS (17,987) (36,513)
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 Income Statement.
On behalf of the board
Mrs N Diddams
Director
6 May 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
Wings Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10378476 . The registered office is Unit 1 Castle Road Technology Centre, Castle Road, Sittingbourne, ME10 3RG.
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.
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:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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 income statement 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 income statement as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 3,564 4,502 8,066
Additions - 1,542 1,542
As at 30 September 2024 3,564 6,044 9,608
Depreciation
As at 1 October 2023 3,287 4,318 7,605
Provided during the period 93 478 571
As at 30 September 2024 3,380 4,796 8,176
Net Book Value
As at 30 September 2024 184 1,248 1,432
As at 1 October 2023 277 184 461
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by participating interests 43,073 42,565
Other debtors 625 625
43,698 43,190
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 26,154 28,245
Taxation and social security 49,047 56,437
75,201 84,682
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3