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 08318529 Mr Alpesh Patel Mrs Sangeeta Patel Miss Hayley Thorpe Puddleducks (Holdings) Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08318529 2024-03-31 08318529 2025-03-31 08318529 2024-04-01 2025-03-31 08318529 frs-core:CurrentFinancialInstruments 2025-03-31 08318529 frs-core:ComputerEquipment 2025-03-31 08318529 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08318529 frs-core:ComputerEquipment 2024-03-31 08318529 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08318529 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08318529 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 08318529 frs-core:PlantMachinery 2025-03-31 08318529 frs-core:PlantMachinery 2024-04-01 2025-03-31 08318529 frs-core:PlantMachinery 2024-03-31 08318529 frs-core:ShareCapital 2025-03-31 08318529 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08318529 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08318529 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08318529 frs-bus:SmallEntities 2024-04-01 2025-03-31 08318529 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08318529 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08318529 1 2024-04-01 2025-03-31 08318529 frs-bus:Director1 2024-04-01 2025-03-31 08318529 frs-bus:Director2 2024-04-01 2025-03-31 08318529 frs-bus:Director3 2024-04-01 2025-03-31 08318529 frs-countries:EnglandWales 2024-04-01 2025-03-31 08318529 2023-03-31 08318529 2024-03-31 08318529 2023-04-01 2024-03-31 08318529 frs-core:CurrentFinancialInstruments 2024-03-31 08318529 frs-core:ShareCapital 2024-03-31 08318529 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08318529
Oakland Hall Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
SAS Accounting Services Ltd
The Colchester Centre
Hawkins Road
Colchester
CO2 8JX
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 08318529
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,468 19,884
18,468 19,884
CURRENT ASSETS
Debtors 5 427,136 521,071
Cash at bank and in hand - 1,012
427,136 522,083
Creditors: Amounts Falling Due Within One Year 6 (177,946 ) (168,921 )
NET CURRENT ASSETS (LIABILITIES) 249,190 353,162
TOTAL ASSETS LESS CURRENT LIABILITIES 267,658 373,046
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,778 ) (3,778 )
NET ASSETS 263,880 369,268
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Income Statement 262,880 368,268
SHAREHOLDERS' FUNDS 263,880 369,268
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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 Income Statement.
On behalf of the board
Mr Alpesh Patel
Director
21st October 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Oakland Hall Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08318529 . The registered office is Springvale Hadleigh Road, Sproughton, Ipswich, IP8 3AS.
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 25% reducing balance
Plant & Machinery 25% reducing balance
Computer Equipment 25% 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 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: 22 (2024: 22)
22 22
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 8,686 45,912 4,482 59,080
Additions - 4,473 - 4,473
As at 31 March 2025 8,686 50,385 4,482 63,553
Depreciation
As at 1 April 2024 5,388 31,840 1,968 39,196
Provided during the period 825 4,436 628 5,889
As at 31 March 2025 6,213 36,276 2,596 45,085
Net Book Value
As at 31 March 2025 2,473 14,109 1,886 18,468
As at 1 April 2024 3,298 14,072 2,514 19,884
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 200 25,484
Amounts owed by other participating interests 426,936 495,587
427,136 521,071
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,889 19,037
Bank loans and overdrafts 12,012 8,023
Corporation tax 27,778 380
Other taxes and social security 56,050 26,902
Net wages 3,456 3,456
Other creditors 56,617 108,541
Accruals and deferred income 2,450 2,450
Directors' loan accounts 7,694 132
177,946 168,921
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Ultimate Controlling Party
The company's ultimate controlling party is Puddleducks (Holdings) Ltd by virtue of their ownership of 100% of the issued share capital in the company.
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