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Registered number: 13448316
Hillside Children's Day Nursery (Stoke) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 13448316
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 29,998
Tangible Assets 5 314,400 318,022
314,400 348,020
CURRENT ASSETS
Debtors 6 61,513 7,223
Cash at bank and in hand 48,495 97,203
110,008 104,426
Creditors: Amounts Falling Due Within One Year 7 (165,656 ) (163,432 )
NET CURRENT ASSETS (LIABILITIES) (55,648 ) (59,006 )
TOTAL ASSETS LESS CURRENT LIABILITIES 258,752 289,014
Creditors: Amounts Falling Due After More Than One Year 8 (244,476 ) (272,370 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,900 ) (14,750 )
NET ASSETS 376 1,894
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 276 1,794
SHAREHOLDERS' FUNDS 376 1,894
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 L A Wagg
Director
08/01/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hillside Children's Day Nursery (Stoke) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13448316 . The registered office is Stapeley House London Road, Stapeley, Nantwich, Cheshire, CW5 7JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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 childrens 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.
2.3. 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 4 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:
Freehold Nil
Motor Vehicles 25% Net book value (NBV)
Fixtures & Fittings 25% NBV
Computer Equipment 33% straight line
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.
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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. 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.
2.7. 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: 14 (2024: 15)
14 15
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2024 119,992
As at 30 June 2025 119,992
Amortisation
As at 1 July 2024 89,994
Provided during the period 29,998
As at 30 June 2025 119,992
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 29,998
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 256,515 77,284 41,765 1,741 377,305
Additions - - 15,674 - 15,674
As at 30 June 2025 256,515 77,284 57,439 1,741 392,979
Depreciation
As at 1 July 2024 - 34,282 23,260 1,741 59,283
Provided during the period - 10,751 8,545 - 19,296
As at 30 June 2025 - 45,033 31,805 1,741 78,579
Net Book Value
As at 30 June 2025 256,515 32,251 25,634 - 314,400
As at 1 July 2024 256,515 43,002 18,505 - 318,022
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6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 411 1,121
Other debtors 61,102 6,102
61,513 7,223
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,398 10,492
Bank loans and overdrafts 16,496 15,726
Corporation tax 26,749 15,700
Other taxes and social security 3,770 1,418
Net wages 18,110 19,253
Other creditors 36,583 48,583
Accruals and deferred income 9,031 8,888
Directors' loan accounts 43,519 43,372
165,656 163,432
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 32,062 43,459
Bank loans 212,414 228,911
244,476 272,370
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 137,937 157,914
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed and floating charges.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 43,459 53,952
Bank loans and overdrafts 228,911 244,637
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10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,398 10,492
Later than one year and not later than five years 32,062 43,459
43,460 53,951
43,460 53,951
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Mr C Wagg and Mrs L Wagg have given personal guarantees in respect of bank loans included in creditors.
Included in other creditors is an interest free loan from Little Explorers Day Nursery Limited of £25,166 (2024, £37,166), a company 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 £11,417 (2024, £11,417), a company in which Mr C Wagg and Mrs L Wagg are directors and shareholders. Included in other debtors is an interest free loan to Blythe Bridge Nursery Group Limited of £61,102 (2024, £6,102), a company in which Mr C Wagg, Mrs L Wagg and Miss L England are directors and shareholders.
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