Acorah Software Products - Accounts Production 16.3.350 false true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08915823 P F Rumble S Rumble iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08915823 2023-08-31 08915823 2024-08-31 08915823 2023-09-01 2024-08-31 08915823 frs-core:CurrentFinancialInstruments 2024-08-31 08915823 frs-core:Non-currentFinancialInstruments 2024-08-31 08915823 frs-core:ComputerEquipment 2024-08-31 08915823 frs-core:ComputerEquipment 2023-09-01 2024-08-31 08915823 frs-core:ComputerEquipment 2023-08-31 08915823 frs-core:FurnitureFittings 2024-08-31 08915823 frs-core:FurnitureFittings 2023-09-01 2024-08-31 08915823 frs-core:FurnitureFittings 2023-08-31 08915823 frs-core:NetGoodwill 2024-08-31 08915823 frs-core:NetGoodwill 2023-09-01 2024-08-31 08915823 frs-core:NetGoodwill 2023-08-31 08915823 frs-core:PlantMachinery 2024-08-31 08915823 frs-core:PlantMachinery 2023-09-01 2024-08-31 08915823 frs-core:PlantMachinery 2023-08-31 08915823 frs-core:ShareCapital 2024-08-31 08915823 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08915823 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08915823 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08915823 frs-bus:SmallEntities 2023-09-01 2024-08-31 08915823 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08915823 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08915823 frs-bus:Director1 2023-09-01 2024-08-31 08915823 frs-bus:Director1 2023-08-31 08915823 frs-bus:Director1 2024-08-31 08915823 frs-bus:Director2 2023-09-01 2024-08-31 08915823 frs-countries:EnglandWales 2023-09-01 2024-08-31 08915823 2022-08-31 08915823 2023-08-31 08915823 2022-09-01 2023-08-31 08915823 frs-core:CurrentFinancialInstruments 2023-08-31 08915823 frs-core:Non-currentFinancialInstruments 2023-08-31 08915823 frs-core:ShareCapital 2023-08-31 08915823 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08915823
Blossom Montessori & Pre-Schools Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
BWBCA Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08915823
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,036 6,880
6,036 6,880
CURRENT ASSETS
Debtors 6 27,671 19,193
Cash at bank and in hand 858 602
28,529 19,795
Creditors: Amounts Falling Due Within One Year 7 (31,376 ) (32,834 )
NET CURRENT ASSETS (LIABILITIES) (2,847 ) (13,039 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,189 (6,159 )
Creditors: Amounts Falling Due After More Than One Year 8 (6,750 ) (15,000 )
NET LIABILITIES (3,561 ) (21,159 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (3,661 ) (21,259 )
SHAREHOLDERS' FUNDS (3,561) (21,159)
For the year ending 31 August 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
S Rumble
Director
27 May 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Blossom Montessori & Pre-Schools Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08915823 . The registered office is C/O BWBCA Limited Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.
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.
The presentation currency of the financial statements is the Pound Sterling (£).
2.2. Going Concern Disclosure
The company has made a loss and has net liabilities. The directors provide financial support when required to ensure that the company can meet its debts as they fall due. Accordingly, the directors consider that the accounts should be prepared on a going concern basis.
2.3. Turnover
Turnover represents income receivable for children attending the nursery.
Grants are received from the government for some of the children attending the nursery. Such income has been included in the profit and loss account to be offset against the expenditure to which it relates.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, was amortised evenly over its estimated useful life of five years.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost and 10% on cost
Computer Equipment 33% on cost
2.6. Leasing and Hire Purchase Contracts
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Page 2
Page 3
3. Average Number of Employees
Average number of employees during the year was: 18 (2023: 14)
18 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 75,000
As at 31 August 2024 75,000
Amortisation
As at 1 September 2023 75,000
As at 31 August 2024 75,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 3,418 19,732 3,869 27,019
Additions 386 1,701 - 2,087
Disposals - - (450 ) (450 )
As at 31 August 2024 3,804 21,433 3,419 28,656
Depreciation
As at 1 September 2023 2,162 14,541 3,436 20,139
Provided during the period 750 1,970 211 2,931
Disposals - - (450 ) (450 )
As at 31 August 2024 2,912 16,511 3,197 22,620
Net Book Value
As at 31 August 2024 892 4,922 222 6,036
As at 1 September 2023 1,256 5,191 433 6,880
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 253 2,286
Other debtors 27,418 16,907
27,671 19,193
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 571
Bank loans and overdrafts 16,420 13,576
Other creditors 1,884 737
Taxation and social security 13,072 17,950
31,376 32,834
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,750 15,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mrs Sian Rumble 16,907 70,075 62,358 - 24,624
Interest has been charged on overdrawn directors loan balances at the approved HM Revenue & Customs rates.
Page 4