Acorah Software Products - Accounts Production 16.4.675 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09264359 Ms M L Josephs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09264359 2023-10-31 09264359 2024-10-31 09264359 2023-11-01 2024-10-31 09264359 frs-core:CurrentFinancialInstruments 2024-10-31 09264359 frs-core:Non-currentFinancialInstruments 2024-10-31 09264359 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09264359 frs-core:FurnitureFittings 2023-11-01 2024-10-31 09264359 frs-core:PlantMachinery 2024-10-31 09264359 frs-core:PlantMachinery 2023-11-01 2024-10-31 09264359 frs-core:PlantMachinery 2023-10-31 09264359 frs-core:ShareCapital 2024-10-31 09264359 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09264359 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09264359 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09264359 frs-bus:SmallEntities 2023-11-01 2024-10-31 09264359 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09264359 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09264359 frs-bus:Director1 2023-11-01 2024-10-31 09264359 frs-bus:Director1 2023-10-31 09264359 frs-bus:Director1 2024-10-31 09264359 frs-countries:EnglandWales 2023-11-01 2024-10-31 09264359 2022-10-31 09264359 2023-10-31 09264359 2022-11-01 2023-10-31 09264359 frs-core:CurrentFinancialInstruments 2023-10-31 09264359 frs-core:Non-currentFinancialInstruments 2023-10-31 09264359 frs-core:ShareCapital 2023-10-31 09264359 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09264359
Denmead Day Care Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09264359
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,198 5,272
6,198 5,272
CURRENT ASSETS
Debtors 5 54,228 60,005
Cash at bank and in hand 403 18,755
54,631 78,760
Creditors: Amounts Falling Due Within One Year 6 (53,219 ) (67,077 )
NET CURRENT ASSETS (LIABILITIES) 1,412 11,683
TOTAL ASSETS LESS CURRENT LIABILITIES 7,610 16,955
Creditors: Amounts Falling Due After More Than One Year 7 (40,418 ) (50,165 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,549 ) -
NET LIABILITIES (34,357 ) (33,210 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (34,358 ) (33,211 )
SHAREHOLDERS' FUNDS (34,357) (33,210)
Page 1
Page 2
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 her 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
Ms M L Josephs
Director
25/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Denmead Day Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09264359 . The registered office is Ashling Pavilion, Southwick Road, Denmead, Hampshire, PO7 6PA.
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 financial statements are presented in sterling (£), which is also the functional currency of the company.
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. 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.
2.4. 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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to the profit and loss on a straight line basis over the period of the lease.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
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 profit. 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 profits 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 profits 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 and deferred tax are 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.
2.7. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2023: 27)
22 27
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 November 2023 9,488
Additions 2,190
As at 31 October 2024 11,678
Depreciation
As at 1 November 2023 4,216
Provided during the period 1,264
As at 31 October 2024 5,480
Net Book Value
As at 31 October 2024 6,198
As at 1 November 2023 5,272
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,397 19,970
Other debtors 38,831 40,035
54,228 60,005
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,078 636
Bank loans and overdrafts 15,352 22,598
Other creditors 22,035 31,139
Taxation and social security 11,754 12,704
53,219 67,077
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 40,418 50,165
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 17,655
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Ms Michelle Josephs 28,616 30,047 30,280 - 28,383
The above loan is unsecured, interest free and repayable on demand.
Page 5