Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 08985348 Mrs Bhama Rudrakumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08985348 2023-10-31 08985348 2024-10-31 08985348 2023-11-01 2024-10-31 08985348 frs-core:CurrentFinancialInstruments 2024-10-31 08985348 frs-core:Non-currentFinancialInstruments 2024-10-31 08985348 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08985348 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08985348 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 08985348 frs-core:PlantMachinery 2024-10-31 08985348 frs-core:PlantMachinery 2023-11-01 2024-10-31 08985348 frs-core:PlantMachinery 2023-10-31 08985348 frs-core:ShareCapital 2024-10-31 08985348 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08985348 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08985348 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 08985348 frs-bus:SmallEntities 2023-11-01 2024-10-31 08985348 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08985348 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 08985348 frs-bus:Director1 2023-11-01 2024-10-31 08985348 frs-countries:EnglandWales 2023-11-01 2024-10-31 08985348 2022-10-31 08985348 2023-10-31 08985348 2022-11-01 2023-10-31 08985348 frs-core:CurrentFinancialInstruments 2023-10-31 08985348 frs-core:Non-currentFinancialInstruments 2023-10-31 08985348 frs-core:ShareCapital 2023-10-31 08985348 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 08985348
Little Raccoons Day Nursery (Apsley) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Martax Accountants
Chartered Certified Accountants
Unit 113 Kingspark Business Centre
152 - 178 Kingston Road
New Malden
Surrey
KT3 3ST
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08985348
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 644,176 654,843
644,176 654,843
CURRENT ASSETS
Debtors 5 408,131 221,182
Cash at bank and in hand 14,197 12,852
422,328 234,034
Creditors: Amounts Falling Due Within One Year 6 (397,248 ) (552,198 )
NET CURRENT ASSETS (LIABILITIES) 25,080 (318,164 )
TOTAL ASSETS LESS CURRENT LIABILITIES 669,256 336,679
Creditors: Amounts Falling Due After More Than One Year 7 (295,951 ) (95,741 )
NET ASSETS 373,305 240,938
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 373,205 240,838
SHAREHOLDERS' FUNDS 373,305 240,938
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
Mrs Bhama Rudrakumar
Director
13 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
Little Raccoons Day Nursery (Apsley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08985348 . The registered office is 105a Sandringham Road, Watford, WD24 7FQ.
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:
Plant & Machinery 15% on reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2023 583,862 211,612 795,474
As at 31 October 2024 583,862 211,612 795,474
Depreciation
As at 1 November 2023 - 140,631 140,631
Provided during the period - 10,667 10,667
As at 31 October 2024 - 151,298 151,298
Net Book Value
As at 31 October 2024 583,862 60,314 644,176
As at 1 November 2023 583,862 70,981 654,843
5. Debtors
2024 2023
£ £
Due after more than one year
Other debtors 371,408 -
Amounts owed by other participating interests 36,723 221,182
408,131 221,182
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Corporation tax 45,946 20,168
Accruals and deferred income - 3,878
Amounts owed to other participating interests 341,302 518,152
397,248 552,198
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,333 23,333
Other loans 120,000 -
Other creditors 162,618 72,408
295,951 95,741
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3