Acorah Software Products - Accounts Production 16.3.350 false true true 31 May 2023 8 December 2021 false 1 June 2023 31 May 2024 31 May 2024 13788316 Ms Malene Oddershede Bach Mr Paul Rogers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13788316 2023-05-31 13788316 2024-05-31 13788316 2023-06-01 2024-05-31 13788316 frs-core:CurrentFinancialInstruments 2024-05-31 13788316 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13788316 frs-bus:CompanyLimitedByGuarantee 2023-06-01 2024-05-31 13788316 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 13788316 frs-bus:SmallEntities 2023-06-01 2024-05-31 13788316 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13788316 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 13788316 frs-bus:Director1 2023-06-01 2024-05-31 13788316 frs-bus:Director1 2023-05-31 13788316 frs-bus:Director1 2024-05-31 13788316 frs-bus:Director2 2023-06-01 2024-05-31 13788316 frs-bus:Director2 2023-05-31 13788316 frs-bus:Director2 2024-05-31 13788316 frs-core:CurrentFinancialInstruments 1 2024-05-31 13788316 frs-countries:EnglandWales 2023-06-01 2024-05-31 13788316 2021-12-07 13788316 2023-05-31 13788316 2021-12-08 2023-05-31 13788316 frs-core:CurrentFinancialInstruments 2023-05-31 13788316 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 13788316 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 13788316
The Old Nursery Tottenham Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
EAM London Limited
Chartered Tax Accountants
215-221 Borough High Street
London
SE1 1JA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13788316
31 May 2024 31 May 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 130,145 130,145
Cash at bank and in hand 38 62
130,183 130,207
Creditors: Amounts Falling Due Within One Year 5 (198,182 ) (138,254 )
NET CURRENT ASSETS (LIABILITIES) (67,999 ) (8,047 )
TOTAL ASSETS LESS CURRENT LIABILITIES (67,999 ) (8,047 )
NET LIABILITIES (67,999 ) (8,047 )
Income and Expenditure Account (67,999 ) (8,047 )
MEMBERS' FUNDS (67,999) (8,047)
For the year ending 31 May 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 and Expenditure Account.
On behalf of the board
Ms Malene Oddershede Bach
Director
21/05/2025
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
The Old Nursery Tottenham Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 13788316 . The registered office is Studio 13/ Unit 5 Gaunson House, Markfield Road, London, N15 4QQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
4. Debtors
31 May 2024 31 May 2023
£ £
Due within one year
Directors' loan accounts 130,145 130,145
130,145 130,145
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Page 3
5. Creditors: Amounts Falling Due Within One Year
31 May 2024 31 May 2023
£ £
Trade creditors 3,301 -
Corporation tax 48,728 -
Other creditors 49,145 43,171
Other creditors (1) 96,108 94,183
Accruals and deferred income 900 900
198,182 138,254
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Miss Malene Oddershede Bach 65,083 - - - 65,083
Mr Paul Rogers 65,083 - - - 65,083
The above loan is unsecured, with an interest rate of 4.5% 
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £20.
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