Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03283520 Mrs D Dunmore Mr S Dunmore Mrs S Tott Mr S Dunmore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03283520 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 03283520 2024-03-31 03283520 2025-03-31 03283520 2024-04-01 2025-03-31 03283520 frs-core:Non-currentFinancialInstruments 2025-03-31 03283520 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03283520 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03283520 frs-core:MotorVehicles 2024-04-01 2025-03-31 03283520 frs-core:PlantMachinery 2024-04-01 2025-03-31 03283520 frs-core:RevaluationReserve 2024-03-31 03283520 frs-core:RevaluationReserve 2025-03-31 03283520 frs-core:ShareCapital 2025-03-31 03283520 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03283520 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03283520 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 03283520 frs-bus:SmallEntities 2024-04-01 2025-03-31 03283520 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03283520 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03283520 frs-bus:Director1 2024-04-01 2025-03-31 03283520 frs-bus:Director1 2024-03-31 03283520 frs-bus:Director1 2025-03-31 03283520 frs-bus:Director2 2024-04-01 2025-03-31 03283520 frs-bus:Director3 2024-04-01 2025-03-31 03283520 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03283520 frs-countries:EnglandWales 2024-04-01 2025-03-31 03283520 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 03283520 2023-03-31 03283520 2024-03-31 03283520 2023-04-01 2024-03-31 03283520 frs-core:Non-currentFinancialInstruments 2024-03-31 03283520 frs-core:RevaluationReserve 2024-03-31 03283520 frs-core:ShareCapital 2024-03-31 03283520 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03283520
Scallywags Day Nursery (Essex) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 03283520
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 428,649 435,807
428,649 435,807
CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 361,060 373,121
Cash at bank and in hand 258 427
362,318 374,548
Creditors: Amounts Falling Due Within One Year (394,706 ) (294,681 )
NET CURRENT ASSETS (LIABILITIES) (32,388 ) 79,867
TOTAL ASSETS LESS CURRENT LIABILITIES 396,261 515,674
Creditors: Amounts Falling Due After More Than One Year 7 (272,180 ) (330,907 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (3,525 ) (4,942 )
NET ASSETS 120,556 179,825
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Revaluation reserve 12 60,390 60,390
Profit and Loss Account 59,166 118,435
SHAREHOLDERS' FUNDS 120,556 179,825
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs D Dunmore
Director
06/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Scallywags Day Nursery (Essex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03283520 . The registered office is Lodge Park, Lodge Lane, Langham, Colchester, Essex, CO4 5NE.
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.
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:
Freehold No depreciation
Plant & Machinery 33% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 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: 29 (2024: 30)
29 30
Page 3
Page 4
4. Interest Payable and Similar Charges
2025 2024
£ £
Bank loans and overdrafts 31,454 35,094
Interest on overdue tax - 1,823
31,454 36,917
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 483,393
Additions 3,803
As at 31 March 2025 487,196
Depreciation
As at 1 April 2024 47,586
Provided during the period 10,961
As at 31 March 2025 58,547
Net Book Value
As at 31 March 2025 428,649
As at 1 April 2024 435,807
6. Debtors
2025 2024
£ £
Due after more than one year
7. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 150,000 175,000
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 288,180 302,774
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 3,525 4,942
Page 4
Page 5
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
11. 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 Donna Dunmore 265,377 - - - 265,377
The above loan is unsecured, interest free and repayable on demand.
12. Reserves
Revaluation Reserve
£
As at 1 April 2024 60,390
As at 31 March 2025 60,390
Page 5