Acorah Software Products - Accounts Production 16.5.460 false true true false 25 May 2024 31 May 2025 31 May 2025 15741468 Mrs L A Wagg Mr C I Wagg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15741468 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-05-31 15741468 2024-05-24 15741468 2025-05-31 15741468 2024-05-25 2025-05-31 15741468 frs-core:CurrentFinancialInstruments 2025-05-31 15741468 frs-core:Non-currentFinancialInstruments 2025-05-31 15741468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 15741468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-25 2025-05-31 15741468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-24 15741468 frs-core:ShareCapital 2025-05-31 15741468 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15741468 frs-bus:PrivateLimitedCompanyLtd 2024-05-25 2025-05-31 15741468 frs-bus:FilletedAccounts 2024-05-25 2025-05-31 15741468 frs-bus:SmallEntities 2024-05-25 2025-05-31 15741468 frs-bus:AuditExempt-NoAccountantsReport 2024-05-25 2025-05-31 15741468 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-25 2025-05-31 15741468 frs-bus:Director1 2024-05-25 2025-05-31 15741468 frs-bus:Director2 2024-05-25 2025-05-31 15741468 frs-countries:EnglandWales 2024-05-25 2025-05-31
Registered number: 15741468
Blythe Bridge Nursery Group Limited
Unaudited Financial Statements
For the Period 25 May 2024 to 31 May 2025
Blythe Bridge Nursery Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Blythe Bridge Nursery Group Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 15741468

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 520,766
|  |  | 520,766
CURRENT ASSETS
Debtors | 5 | 3,005 |
Cash at bank and in hand |  | 8,952 |
|  | 11,957 |
Creditors: Amounts Falling Due Within One Year | 6 | (196,615 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (184,658 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 336,108
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (346,840 )
NET LIABILITIES |  |  | (10,732 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | (10,832 )
SHAREHOLDERS' FUNDS |  |  | (10,732)

Page 1
Page 2
Blythe Bridge Nursery Group Limited
Balance Sheet (continued)
As At 31 May 2025
For the period ending 31 May 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 L A Wagg Director
08/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blythe Bridge Nursery Group Limited
Notes to the Financial Statements
For the Period 25 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Blythe Bridge Nursery Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15741468 . The registered office is 195 Uttoxeter Road Blythe Bridge, Stoke-On-Trent, Staffordshire, ST11 9HQ.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have agreed to continue to support the company.
2.3. 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 day nursery 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.
2.4. 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:

Freehold | Nil

The directors consider that the residual value of the property equates to the cost, therefore there is a depreciation charge of £nil in the current period.
2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:
Cash at bank and in hand
This comprises cash at bank and in hand.
Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 3
Page 4
Blythe Bridge Nursery Group Limited
Notes to the Financial Statements (continued)
For the Period 25 May 2024 to 31 May 2025
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 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 period, 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 period was: 3
3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 25 May 2024 | -
Additions | 520,766
As at 31 May 2025 | 520,766
Net Book Value
As at 31 May 2025 | 520,766
As at 25 May 2024 | -

Page 4
Page 5
Blythe Bridge Nursery Group Limited
Notes to the Financial Statements (continued)
For the Period 25 May 2024 to 31 May 2025
5. Debtors

| 31 May 2025
--- | ---
| £
Due within one year
Other debtors | 3,005

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Bank loans and overdrafts | 7,903
Other creditors | 188,712
| 196,615

7. Creditors: Amounts Falling Due After More Than One Year

| 31 May 2025
--- | ---
| £
Bank loans | 346,840

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 31 May 2025
--- | ---
| £
Bank loans | 308,766

8. Secured Creditors
Of the creditors the following amounts are secured by a fixed & floating charge over the assets of the company and omnibus guarantee & set off agreement with associated companies (Little Explorers Children's Day Nursery Ltd, Blythe Bridge Day Nursery Ltd and Hillside Children's Day Nursery(Stoke) Ltd)

| 31 May 2025
--- | ---
| £
Bank loans and overdrafts | 354,743

9. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

10. Related Party Transactions
Included in other creditors is an interest free loan from Little Explorers Children's Day Nursery Limited of £85,000 and Hillside Children's Day Nursery (Stoke) Limited of £61,102, companies in which Mr C Wagg, Mrs L Wagg and Miss L England are directors and shareholders. Included in other creditors is an interest free loan from Blythe Bridge Day Nursery Limited of £41,110, a company in which Mr C Wagg and Mrs L Wagg are directors and shareholders.
Page 5