Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09646746 Zoe Evans Daniel Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09646746 2024-03-31 09646746 2025-03-31 09646746 2024-04-01 2025-03-31 09646746 frs-core:CurrentFinancialInstruments 2025-03-31 09646746 frs-core:Non-currentFinancialInstruments 2025-03-31 09646746 frs-core:ComputerEquipment 2025-03-31 09646746 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09646746 frs-core:ComputerEquipment 2024-03-31 09646746 frs-core:FurnitureFittings 2025-03-31 09646746 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09646746 frs-core:FurnitureFittings 2024-03-31 09646746 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 09646746 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 09646746 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 09646746 frs-core:PlantMachinery 2025-03-31 09646746 frs-core:PlantMachinery 2024-04-01 2025-03-31 09646746 frs-core:PlantMachinery 2024-03-31 09646746 frs-core:ShareCapital 2025-03-31 09646746 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09646746 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09646746 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09646746 frs-bus:SmallEntities 2024-04-01 2025-03-31 09646746 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09646746 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09646746 frs-bus:Director1 2024-04-01 2025-03-31 09646746 frs-bus:Director1 2024-03-31 09646746 frs-bus:Director1 2025-03-31 09646746 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09646746 frs-core:CurrentFinancialInstruments 1 2025-03-31 09646746 frs-countries:EnglandWales 2024-04-01 2025-03-31 09646746 2023-03-31 09646746 2024-03-31 09646746 2023-04-01 2024-03-31 09646746 frs-core:CurrentFinancialInstruments 2024-03-31 09646746 frs-core:Non-currentFinancialInstruments 2024-03-31 09646746 frs-core:ShareCapital 2024-03-31 09646746 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09646746 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 09646746
Zoe Evans Childcare Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Zoe Evans Childcare Ltd For The Year Ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Zoe Evans Childcare Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Zoe Evans Childcare Ltd , as a body, in accordance with the terms of our engagement letter dated 27 June 2016. Our work has been undertaken solely to prepare for your approval the accounts of Zoe Evans Childcare Ltd and state those matters that we have agreed to state to the director of Zoe Evans Childcare Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zoe Evans Childcare Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Zoe Evans Childcare Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Zoe Evans Childcare Ltd . You consider that Zoe Evans Childcare Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Zoe Evans Childcare Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
TaxAssist Accountants
14th July 2025
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Statement of Financial Position
Registered number: 09646746
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,426 17,720
16,426 17,720
CURRENT ASSETS
Debtors 5 33,427 33,428
Cash at bank and in hand 37,398 35,624
70,825 69,052
Creditors: Amounts Falling Due Within One Year 6 (21,876 ) (37,118 )
NET CURRENT ASSETS (LIABILITIES) 48,949 31,934
TOTAL ASSETS LESS CURRENT LIABILITIES 65,375 49,654
Creditors: Amounts Falling Due After More Than One Year 7 (31,953 ) (37,730 )
NET ASSETS 33,422 11,924
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 33,322 11,824
SHAREHOLDERS' FUNDS 33,422 11,924
Page 2
Page 3
For the year ending 31 March 2025 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 Income Statement.
On behalf of the board
Zoe Evans
Director
14th July 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Zoe Evans Childcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09646746 . The registered office is The Lodge, Holborough Road, Snodland, Kent, ME6 5PJ.
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:
Leasehold 5 years
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
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 year 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.
...CONTINUED
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2.4. Taxation - continued
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 asset reflects 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 profit or loss, 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: 23 (2024: 20)
23 20
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 24,968 7,001 530 886 33,385
As at 31 March 2025 24,968 7,001 530 886 33,385
Depreciation
As at 1 April 2024 7,489 7,001 530 645 15,665
Provided during the period 1,249 - - 45 1,294
As at 31 March 2025 8,738 7,001 530 690 16,959
Net Book Value
As at 31 March 2025 16,230 - - 196 16,426
As at 1 April 2024 17,479 - - 241 17,720
Page 5
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5. Debtors
2025 2024
£ £
Due within one year
Corporation tax recoverable assets 9,842 9,842
Deferred tax current asset 376 131
Director's loan account 23,209 23,455
33,427 33,428
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 9,486 8,252
Other taxes and social security 5,813 2,061
Net wages - 24,229
Natwest Credit card 2,355 -
Pension creditor 1,624 -
Accruals and deferred income 2,598 2,576
21,876 37,118
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 31,953 37,730
The company has a Bounce Back loan with a term of 10 years at an interest rate of 2.5%
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6
Page 7
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Zoe Evans 23,455 68,744 68,991 - 23,208
The above loan is unsecured, interest is charged at HMRC rates and repayable on demand. The loan is being repaid subsequent to the year end.
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