Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08870636 Mrs Hortense MacGillivray Mr John MacGillivray Mr Alexander MacGillivray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08870636 2024-03-31 08870636 2025-03-31 08870636 2024-04-01 2025-03-31 08870636 frs-core:CurrentFinancialInstruments 2025-03-31 08870636 frs-core:FurnitureFittings 2025-03-31 08870636 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08870636 frs-core:FurnitureFittings 2024-03-31 08870636 frs-core:NetGoodwill 2025-03-31 08870636 frs-core:NetGoodwill 2024-04-01 2025-03-31 08870636 frs-core:NetGoodwill 2024-03-31 08870636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08870636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08870636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 08870636 frs-core:ShareCapital 2025-03-31 08870636 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08870636 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08870636 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08870636 frs-bus:SmallEntities 2024-04-01 2025-03-31 08870636 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08870636 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08870636 frs-bus:Director1 2024-04-01 2025-03-31 08870636 frs-bus:Director1 2024-03-31 08870636 frs-bus:Director1 2025-03-31 08870636 frs-bus:Director2 2024-04-01 2025-03-31 08870636 frs-bus:Director3 2024-04-01 2025-03-31 08870636 frs-countries:EnglandWales 2024-04-01 2025-03-31 08870636 2023-03-31 08870636 2024-03-31 08870636 2023-04-01 2024-03-31 08870636 frs-core:CurrentFinancialInstruments 2024-03-31 08870636 frs-core:ShareCapital 2024-03-31 08870636 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08870636
Rubadubs Nursery Limited
Financial Statements
For The Year Ended 31 March 2025
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08870636
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,405 6,756
6,405 6,756
CURRENT ASSETS
Debtors 6 10,156 36,163
Cash at bank and in hand 201,077 155,003
211,233 191,166
Creditors: Amounts Falling Due Within One Year 7 (55,964 ) (36,956 )
NET CURRENT ASSETS (LIABILITIES) 155,269 154,210
TOTAL ASSETS LESS CURRENT LIABILITIES 161,674 160,966
PROVISIONS FOR LIABILITIES
Deferred Taxation (900 ) (720 )
NET ASSETS 160,774 160,246
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 159,774 159,246
SHAREHOLDERS' FUNDS 160,774 160,246
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 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
Mrs Hortense MacGillivray
Director
9 September 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
Rubadubs Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08870636 . The registered office is 5th Floor, 30-31 Furnival Street, London, EC4A 1JQ.
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 from parents for the provision of nursery services. Fees are invoiced in advance of the start of each school term. Any fees received before the end of the accounting period for services that have not yet been provided are carried forward to the next accounting period.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the difference between the amount paid on the acquisition of the business from the previous owner on 31 January 2014 and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
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:
Leasehold straight line
Fixtures & Fittings 50% & 25% straight line basis
2.5. 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.
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 28 (2024: 28)
28 28
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Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 500,000
As at 31 March 2025 500,000
Amortisation
As at 1 April 2024 500,000
As at 31 March 2025 500,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 8,203 40,357 48,560
Additions - 5,528 5,528
Disposals - (3,278 ) (3,278 )
As at 31 March 2025 8,203 42,607 50,810
Depreciation
As at 1 April 2024 5,215 36,589 41,804
Provided during the period 1,304 4,575 5,879
Disposals - (3,278 ) (3,278 )
As at 31 March 2025 6,519 37,886 44,405
Net Book Value
As at 31 March 2025 1,684 4,721 6,405
As at 1 April 2024 2,988 3,768 6,756
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,948 2,385
Prepayments and accrued income 4,058 3,898
Other debtors 4,150 591
Directors' loan accounts - 29,289
10,156 36,163
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Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 23,020 14,332
Other creditors 29,339 19,624
Accruals and deferred income 3,000 3,000
Directors' loan accounts 605 -
55,964 36,956
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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 Hortense MacGillivray 29,289 (29,289 ) - - -
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