Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04793063 Mrs Leah Clarke Mrs Sarah Hawkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04793063 2024-06-30 04793063 2025-06-30 04793063 2024-07-01 2025-06-30 04793063 frs-core:CurrentFinancialInstruments 2025-06-30 04793063 frs-core:Non-currentFinancialInstruments 2025-06-30 04793063 frs-core:BetweenOneFiveYears 2025-06-30 04793063 frs-core:FurnitureFittings 2025-06-30 04793063 frs-core:FurnitureFittings 2024-07-01 2025-06-30 04793063 frs-core:FurnitureFittings 2024-06-30 04793063 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 04793063 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04793063 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 04793063 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 04793063 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04793063 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 04793063 frs-core:MoreThanFiveYears 2025-06-30 04793063 frs-core:MotorVehicles 2025-06-30 04793063 frs-core:MotorVehicles 2024-07-01 2025-06-30 04793063 frs-core:MotorVehicles 2024-06-30 04793063 frs-core:PlantMachinery 2025-06-30 04793063 frs-core:PlantMachinery 2024-07-01 2025-06-30 04793063 frs-core:PlantMachinery 2024-06-30 04793063 frs-core:WithinOneYear 2025-06-30 04793063 frs-core:ShareCapital 2025-06-30 04793063 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04793063 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04793063 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04793063 frs-bus:SmallEntities 2024-07-01 2025-06-30 04793063 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04793063 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04793063 frs-bus:Director1 2024-07-01 2025-06-30 04793063 frs-bus:Director1 2024-06-30 04793063 frs-bus:Director1 2025-06-30 04793063 frs-bus:Director2 2024-07-01 2025-06-30 04793063 frs-countries:EnglandWales 2024-07-01 2025-06-30 04793063 2023-06-30 04793063 2024-06-30 04793063 2023-07-01 2024-06-30 04793063 frs-core:CurrentFinancialInstruments 2024-06-30 04793063 frs-core:Non-currentFinancialInstruments 2024-06-30 04793063 frs-core:BetweenOneFiveYears 2024-06-30 04793063 frs-core:MoreThanFiveYears 2024-06-30 04793063 frs-core:WithinOneYear 2024-06-30 04793063 frs-core:ShareCapital 2024-06-30 04793063 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04793063
Barney Bears Nursery's Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Unity Business Consultants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04793063
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 371,100 384,443
371,100 384,443
CURRENT ASSETS
Debtors 5 135,840 185,222
Cash at bank and in hand 201,431 91,686
337,271 276,908
Creditors: Amounts Falling Due Within One Year 6 (379,215 ) (359,034 )
NET CURRENT ASSETS (LIABILITIES) (41,944 ) (82,126 )
TOTAL ASSETS LESS CURRENT LIABILITIES 329,156 302,317
Creditors: Amounts Falling Due After More Than One Year 7 (207,473 ) (257,515 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,311 ) (19,509 )
NET ASSETS 105,372 25,293
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 105,272 25,193
SHAREHOLDERS' FUNDS 105,372 25,293
Page 1
Page 2
For the year ending 30 June 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 Leah Clarke
Director
04/11/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barney Bears Nursery's Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04793063 . The registered office is Coopers House , 65A Wingletye Lane , Hornchurch, Essex, RM11 3AT.
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 2% on cost
Leasehold Straight line over 9 years
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
2.4. 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.
2.5. 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.
Page 3
Page 4
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 58 (2024: 58)
58 58
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 July 2024 401,644 2,673 158,645 50,510
Additions - - 289 -
Disposals - (2,673 ) - -
As at 30 June 2025 401,644 - 158,934 50,510
Depreciation
As at 1 July 2024 97,456 2,525 137,254 2,105
Provided during the period 8,033 148 4,511 12,101
Disposals - (2,673 ) - -
As at 30 June 2025 105,489 - 141,765 14,206
Net Book Value
As at 30 June 2025 296,155 - 17,169 36,304
As at 1 July 2024 304,188 148 21,391 48,405
Fixtures & Fittings Total
£ £
Cost
As at 1 July 2024 77,789 691,261
Additions 13,747 14,036
Disposals - (2,673 )
As at 30 June 2025 91,536 702,624
Depreciation
As at 1 July 2024 67,478 306,818
Provided during the period 2,586 27,379
Disposals - (2,673 )
As at 30 June 2025 70,064 331,524
Net Book Value
As at 30 June 2025 21,472 371,100
As at 1 July 2024 10,311 384,443
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 42,749 57,896
Other debtors 93,091 127,326
135,840 185,222
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,257 -
Trade creditors 17,511 56,065
Bank loans and overdrafts 44,163 53,854
Other creditors 159,477 108,546
Taxation and social security 151,807 140,569
379,215 359,034
The amount of secured creditors total £43,730 (2024:£53,854) are secured over certain assets of the company.
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 37,474 -
Bank loans 121,171 163,493
Other creditors 48,828 94,022
207,473 257,515
Included within creditors amounts falling due after more than one year is an amount of £37,421 (2024:£56,872) in respect of liabilites payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,257 -
Later than one year and not later than five years 37,474 -
43,731 -
43,731 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 36,550 36,550
Later than one year and not later than five years 146,201 146,201
Later than five years 36,550 73,100
219,301 255,851
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mrs Leah Clarke 17,604 - 17,604 - -
The above loan is unsecured, interest free and repayable on demand.
Page 6