Acorah Software Products - Accounts Production 16.4.675 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07735773 Mrs Kate Lodge Mr Mark Lodge the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07735773 2024-08-31 07735773 2025-08-31 07735773 2024-09-01 2025-08-31 07735773 frs-core:CurrentFinancialInstruments 2025-08-31 07735773 frs-core:Non-currentFinancialInstruments 2025-08-31 07735773 frs-core:BetweenOneFiveYears 2025-08-31 07735773 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07735773 frs-core:NetGoodwill 2025-08-31 07735773 frs-core:NetGoodwill 2024-09-01 2025-08-31 07735773 frs-core:NetGoodwill 2024-08-31 07735773 frs-core:MotorVehicles 2024-09-01 2025-08-31 07735773 frs-core:PlantMachinery 2025-08-31 07735773 frs-core:PlantMachinery 2024-09-01 2025-08-31 07735773 frs-core:PlantMachinery 2024-08-31 07735773 frs-core:WithinOneYear 2025-08-31 07735773 frs-core:ShareCapital 2025-08-31 07735773 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07735773 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07735773 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07735773 frs-bus:SmallEntities 2024-09-01 2025-08-31 07735773 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07735773 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07735773 1 2024-09-01 2025-08-31 07735773 frs-bus:Director1 2024-09-01 2025-08-31 07735773 frs-bus:Director2 2024-09-01 2025-08-31 07735773 frs-countries:EnglandWales 2024-09-01 2025-08-31 07735773 2023-08-31 07735773 2024-08-31 07735773 2023-09-01 2024-08-31 07735773 frs-core:CurrentFinancialInstruments 2024-08-31 07735773 frs-core:Non-currentFinancialInstruments 2024-08-31 07735773 frs-core:BetweenOneFiveYears 2024-08-31 07735773 frs-core:MotorVehicles 2023-09-01 2024-08-31 07735773 frs-core:WithinOneYear 2024-08-31 07735773 frs-core:ShareCapital 2024-08-31 07735773 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07735773
Katies Kinder Care Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07735773
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 48,516 85,380
48,516 85,380
CURRENT ASSETS
Debtors 6 40,123 34,324
Cash at bank and in hand 48,854 29,851
88,977 64,175
Creditors: Amounts Falling Due Within One Year 7 (112,312 ) (102,553 )
NET CURRENT ASSETS (LIABILITIES) (23,335 ) (38,378 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,181 47,002
Creditors: Amounts Falling Due After More Than One Year 8 (15,809 ) (33,283 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,218 ) (12,767 )
NET ASSETS 154 952
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 54 852
SHAREHOLDERS' FUNDS 154 952
Page 1
Page 2
For the year ending 31 August 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 Kate Lodge
Director
24 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Katies Kinder Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07735773 . The registered office is 56 Westgate , Cleckheaton, Wesy Yorkshire, BD19 5HB.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 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.
...CONTINUED
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2.6. Taxation - continued
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.
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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 29)
25 29
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 125,000
As at 31 August 2025 125,000
Amortisation
As at 1 September 2024 125,000
As at 31 August 2025 125,000
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 -
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2024 251,047
Additions 26,080
Disposals (132,159 )
As at 31 August 2025 144,968
Depreciation
As at 1 September 2024 165,667
Provided during the period 18,240
Disposals (87,455 )
As at 31 August 2025 96,452
Net Book Value
As at 31 August 2025 48,516
As at 1 September 2024 85,380
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 17,625 -
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 40,123 34,324
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,738 11,169
Trade creditors 5,011 19,237
Bank loans and overdrafts 2,270 10,482
Other creditors 11,509 3,400
Taxation and social security 91,784 58,265
112,312 102,553
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,809 22,386
Bank loans - 10,897
15,809 33,283
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,738 11,169
Later than one year and not later than five years 15,809 22,386
17,547 33,555
17,547 33,555
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of his ownership of 100% of the issued share capital in the company.
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