Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08838812 Mrs L Wagg Mr C Wagg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08838812 2025-01-31 08838812 2026-01-31 08838812 2025-02-01 2026-01-31 08838812 frs-core:CurrentFinancialInstruments 2026-01-31 08838812 frs-core:Non-currentFinancialInstruments 2026-01-31 08838812 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08838812 frs-core:FurnitureFittings 2026-01-31 08838812 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08838812 frs-core:FurnitureFittings 2025-01-31 08838812 frs-core:NetGoodwill 2026-01-31 08838812 frs-core:NetGoodwill 2025-02-01 2026-01-31 08838812 frs-core:NetGoodwill 2025-01-31 08838812 frs-core:PlantMachinery 2026-01-31 08838812 frs-core:PlantMachinery 2025-02-01 2026-01-31 08838812 frs-core:PlantMachinery 2025-01-31 08838812 frs-core:ShareCapital 2026-01-31 08838812 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08838812 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08838812 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08838812 frs-bus:SmallEntities 2025-02-01 2026-01-31 08838812 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08838812 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08838812 frs-bus:Director1 2025-02-01 2026-01-31 08838812 frs-bus:Director1 2025-01-31 08838812 frs-bus:Director1 2026-01-31 08838812 frs-bus:Director2 2025-02-01 2026-01-31 08838812 frs-bus:Director2 2025-01-31 08838812 frs-bus:Director2 2026-01-31 08838812 frs-countries:EnglandWales 2025-02-01 2026-01-31 08838812 2024-01-31 08838812 2025-01-31 08838812 2024-02-01 2025-01-31 08838812 frs-core:CurrentFinancialInstruments 2025-01-31 08838812 frs-core:Non-currentFinancialInstruments 2025-01-31 08838812 frs-core:ShareCapital 2025-01-31 08838812 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08838812
Blythe Bridge Day Nursery Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08838812
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 29,465 19,748
29,465 19,748
CURRENT ASSETS
Debtors 6 58,762 127,902
Cash at bank and in hand 194,145 34,005
252,907 161,907
Creditors: Amounts Falling Due Within One Year 7 (213,634 ) (126,730 )
NET CURRENT ASSETS (LIABILITIES) 39,273 35,177
TOTAL ASSETS LESS CURRENT LIABILITIES 68,738 54,925
Creditors: Amounts Falling Due After More Than One Year 8 (18,518 ) (24,074 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,750 ) (4,300 )
NET ASSETS 43,470 26,551
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 43,370 26,451
SHAREHOLDERS' FUNDS 43,470 26,551
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For the year ending 31 January 2026 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 Wagg
Director
08/05/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blythe Bridge Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08838812 . The registered office is 195 Uttoxeter Road, Blythe Bridge, Stoke On Trent, Staffordshire, ST11 9JG.
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 services. Turnover is reduced for estimated customer 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 5 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
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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:
Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.
Cash at bank and in hand
This comprises cash at bank and in hand.
Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.6. 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 year 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 asset reflects 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.
2.7. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2025: 22)
26 22
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 70,000
As at 31 January 2026 70,000
Amortisation
As at 1 February 2025 70,000
As at 31 January 2026 70,000
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 3,246 39,009 42,255
Additions - 19,539 19,539
As at 31 January 2026 3,246 58,548 61,794
Depreciation
As at 1 February 2025 3,110 19,397 22,507
Provided during the period 34 9,788 9,822
As at 31 January 2026 3,144 29,185 32,329
Net Book Value
As at 31 January 2026 102 29,363 29,465
As at 1 February 2025 136 19,612 19,748
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6. Debtors
2026 2025
£ £
Due within one year
Other debtors 24,261 50,544
Directors' loan accounts 34,501 77,358
58,762 127,902
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 5,556 5,556
Corporation tax 45,000 41,650
Other taxes and social security 6,438 3,212
Net wages 39,178 30,710
Other creditors 20,420 2,192
Accruals and deferred income 97,042 43,410
213,634 126,730
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 18,518 24,074
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mrs Lesley Wagg 38,679 64,929 86,358 - 17,250
Mr Christopher Wagg 38,679 64,930 86,358 - 17,251
The above loan is unsecured, interest free and repayable on demand.
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11. Related Party Transactions
Included in other debtors are interest free loans to Hillside Children’s Day Nursery (Stoke) Limited of £11,225 (2025, £11,417), Little Explorers Day Nursery Limited of £nil (2025, £18,250) and Blythe Bridge Nursery Group Limited of £13,036 (2025, £20,876). Included in other creditors is an interest free loan from Little Explorers Day Nursery Limited of £17,987 (2025, £nil). These are companies in which Mr CI Wagg and Mrs LA Wagg are directors and shareholders.
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