Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07145445 Mr L A Turner Mrs M Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07145445 2024-12-31 07145445 2025-12-31 07145445 2025-01-01 2025-12-31 07145445 frs-core:CurrentFinancialInstruments 2025-12-31 07145445 frs-core:Non-currentFinancialInstruments 2025-12-31 07145445 frs-core:ComputerEquipment 2025-12-31 07145445 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07145445 frs-core:ComputerEquipment 2024-12-31 07145445 frs-core:FurnitureFittings 2025-12-31 07145445 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07145445 frs-core:FurnitureFittings 2024-12-31 07145445 frs-core:NetGoodwill 2025-12-31 07145445 frs-core:NetGoodwill 2025-01-01 2025-12-31 07145445 frs-core:NetGoodwill 2024-12-31 07145445 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 07145445 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07145445 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07145445 frs-core:ShareCapital 2025-12-31 07145445 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07145445 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07145445 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07145445 frs-bus:SmallEntities 2025-01-01 2025-12-31 07145445 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07145445 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07145445 frs-bus:Director1 2025-01-01 2025-12-31 07145445 frs-bus:Director2 2025-01-01 2025-12-31 07145445 frs-countries:EnglandWales 2025-01-01 2025-12-31 07145445 2023-12-31 07145445 2024-12-31 07145445 2024-01-01 2024-12-31 07145445 frs-core:CurrentFinancialInstruments 2024-12-31 07145445 frs-core:Non-currentFinancialInstruments 2024-12-31 07145445 frs-core:ShareCapital 2024-12-31 07145445 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07145445
Woodthorpe Day Nursery Limited
Financial Statements
For The Year Ended 31 December 2025
Woodthorpe Day Nursery Limited
Contents
Contents

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

Page 1
Woodthorpe Day Nursery Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07145445

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 3,000
Tangible Assets | 5 |  | 328,909 |  | 350,364
|  |  | 328,909 |  | 353,364
CURRENT ASSETS
Stocks | 6 | 2,900 |  | 2,400 |
Debtors | 7 | 281,223 |  | 171,387 |
Cash at bank and in hand |  | 344,510 |  | 97,736 |
|  | 628,633 |  | 271,523 |
Creditors: Amounts Falling Due Within One Year | 8 | (180,424 ) |  | (86,485 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 448,209 |  | 185,038
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 777,118 |  | 538,402
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (9,248 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,625 ) |  | (2,923 )
NET ASSETS |  |  | 774,493 |  | 526,231
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 774,393 |  | 526,131
SHAREHOLDERS' FUNDS |  |  | 774,493 |  | 526,231

Page 1
Page 2
Woodthorpe Day Nursery Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr L A Turner Director
6 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Woodthorpe Day Nursery Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Woodthorpe Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07145445 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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. 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 the profit and loss account over its estimated economic life of .... 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 | over 15 years on improvements
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 30% reducing balance

2.5. 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.
2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
Page 3
Page 4
Woodthorpe Day Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2024: 35)
31 35
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 60,000
As at 31 December 2025 | 60,000
Amortisation
As at 1 January 2025 | 57,000
Provided during the period | 3,000
As at 31 December 2025 | 60,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 3,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 554,062 | 52,554 | 1,565 | 608,181
Additions | - | 590 | 2,059 | 2,649
Disposals | - | (6,271 ) | - | (6,271 )
As at 31 December 2025 | 554,062 | 46,873 | 3,624 | 604,559
Depreciation
As at 1 January 2025 | 218,518 | 38,424 | 875 | 257,817
Provided during the period | 19,703 | 2,208 | 825 | 22,736
Disposals | - | (4,903 ) | - | (4,903 )
As at 31 December 2025 | 238,221 | 35,729 | 1,700 | 275,650
Net Book Value
As at 31 December 2025 | 315,841 | 11,144 | 1,924 | 328,909
As at 1 January 2025 | 335,544 | 14,130 | 690 | 350,364

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,900 |  | 2,400

Page 4
Page 5
Woodthorpe Day Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 88,567 |  | 51,842
Other debtors | 153,642 |  | 99,094
| 242,209 |  | 150,936
Due after more than one year
Other debtors | 39,014 |  | 20,451
| 281,223 |  | 171,387

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,210 |  | -
Bank loans and overdrafts | 9,620 |  | 10,648
Other creditors | 32,466 |  | 9,749
Taxation and social security | 137,128 |  | 66,088
| 180,424 |  | 86,485

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,248

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
During the year, one director received interest free advances of £44,886 and made repayments of £20,000, owing £65,712 (2024 - £40,826) at 31 December 2025.
A second director received interest free advances of £50,141 and made repayments of £20,0000, owing £81,007 (2024 - £50,866) at 31 December 2025.
Page 5