Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 January 2026 31 January 2026 4825926 Ms Jacqueline Hussein true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4825926 2024-07-31 4825926 2026-01-31 4825926 2024-08-01 2026-01-31 4825926 frs-core:CurrentFinancialInstruments 2026-01-31 4825926 frs-core:Non-currentFinancialInstruments 2026-01-31 4825926 frs-core:FurnitureFittings 2026-01-31 4825926 frs-core:FurnitureFittings 2024-08-01 2026-01-31 4825926 frs-core:FurnitureFittings 2024-07-31 4825926 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 4825926 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2026-01-31 4825926 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 4825926 frs-core:MotorVehicles 2026-01-31 4825926 frs-core:MotorVehicles 2024-08-01 2026-01-31 4825926 frs-core:MotorVehicles 2024-07-31 4825926 frs-core:ShareCapital 2026-01-31 4825926 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 4825926 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2026-01-31 4825926 frs-bus:FilletedAccounts 2024-08-01 2026-01-31 4825926 frs-bus:SmallEntities 2024-08-01 2026-01-31 4825926 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2026-01-31 4825926 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2026-01-31 4825926 1 2024-08-01 2026-01-31 4825926 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 4825926 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 4825926 frs-core:UnlistedNon-exchangeTraded 2026-01-31 4825926 frs-core:UnlistedNon-exchangeTraded 2024-07-31 4825926 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 4825926 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 4825926 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 4825926 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 4825926 frs-bus:Director1 2024-08-01 2026-01-31 4825926 frs-bus:Director1 2024-07-31 4825926 frs-bus:Director1 2026-01-31 4825926 frs-countries:EnglandWales 2024-08-01 2026-01-31 4825926 2023-07-31 4825926 2024-07-31 4825926 2023-08-01 2024-07-31 4825926 frs-core:CurrentFinancialInstruments 2024-07-31 4825926 frs-core:Non-currentFinancialInstruments 2024-07-31 4825926 frs-core:ShareCapital 2024-07-31 4825926 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 4825926 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 4825926
Pitta Patta Day Nursery Ltd
Unaudited Financial Statements
For the Period 1 August 2024 to 31 January 2026
Chandler Tuck Limited
Chartered Accountants
1st Floor
30 North Street
Ashford
Kent
TN24 8JR
Pitta Patta Day Nursery Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Pitta Patta Day Nursery Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 4825926

| 31 January 2026 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,730,967 |  | 3,654,474
Investments | 5 |  | 100 |  | 100
|  |  | 3,731,067 |  | 3,654,574
CURRENT ASSETS
Debtors | 6 | 539,071 |  | 262,281 |
Cash at bank and in hand |  | 83,207 |  | 642,053 |
|  | 622,278 |  | 904,334 |
Creditors: Amounts Falling Due Within One Year | 7 | (300,290 ) |  | (417,696 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 321,988 |  | 486,638
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,053,055 |  | 4,141,212
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (820,340 ) |  | (871,554 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (301,290 ) |  | (303,866 )
NET ASSETS |  |  | 2,931,425 |  | 2,965,792
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Fair value reserve | 13 |  | 901,796 |  | 901,796
Profit and Loss Account |  |  | 2,029,529 |  | 2,063,896
SHAREHOLDERS' FUNDS |  |  | 2,931,425 |  | 2,965,792

Page 1
Page 2
Pitta Patta Day Nursery Ltd
Balance Sheet (continued)
As At 31 January 2026
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms Jacqueline Hussein Director
22 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Pitta Patta Day Nursery Ltd
Notes to the Financial Statements
For the Period 1 August 2024 to 31 January 2026
Notes to the Financial Statements
1. General Information
Pitta Patta Day Nursery Ltd Registered number 4825926 is a limited by shares company incorporated in England & Wales. The Registered Office is 48 St Germans Road, Forest Hill, London, SE23 1RX.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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. Under FRS102 Freehold property is stated at Fair Value. Depreciation is provided at the following rates:

Freehold | 10% on cost (Improvements only)
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% on cost

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 36 (2024: 35)
36 35
Page 3
Page 4
Pitta Patta Day Nursery Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 January 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 3,787,510 | - | 23,666 | 3,811,176
Additions | 34,820 | 48,700 | 504 | 84,024
As at 31 January 2026 | 3,822,330 | 48,700 | 24,170 | 3,895,200
Depreciation
As at 1 August 2024 | 137,510 | - | 19,192 | 156,702
Provided during the period | - | 6,088 | 1,443 | 7,531
As at 31 January 2026 | 137,510 | 6,088 | 20,635 | 164,233
Net Book Value
As at 31 January 2026 | 3,684,820 | 42,612 | 3,535 | 3,730,967
As at 1 August 2024 | 3,650,000 | - | 4,474 | 3,654,474

The freehold premises with a fair value of £3,684,820 (2024 £3,650.00) are subject to bank loans amounting to £945,118 (2024 £999,914) .
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 100
As at 31 January 2026 | 100
Provision
As at 1 August 2024 | -
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | 100
As at 1 August 2024 | 100

The company's unlisted invest,enst at the year end comprises the following:
The Taste Gallery Limited
Registered in England and Wales
Natureof busienss: Retail business
Company number 08394340
Shareholding 100%
Aggregate capital and reserves £(52,904) (2024 £(51,594))
Result for the year £(1,310) (2024 £(1,630))
Page 4
Page 5
Pitta Patta Day Nursery Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 January 2026
6. Debtors

| 31 January 2026 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 398,181 |  | 208,769
Other debtors | 105,765 |  | 53,512
| 503,946 |  | 262,281
Due after more than one year
Other debtors | 35,125 |  | -
| 539,071 |  | 262,281

Amounts owed by subsidiaries are repayable on demand.
7. Creditors: Amounts Falling Due Within One Year

| 31 January 2026 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 101,850 |  | 135,189
Corporation tax | 168,505 |  | 160,035
Other taxes and social security | 18,135 |  | 12,953
Other creditors | 9,100 |  | 106,819
Accruals and deferred income | 2,700 |  | 2,700
| 300,290 |  | 417,696

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

| 31 January 2026 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 820,340 |  | 871,554

9. Secured Creditors
Of the creditors the following amounts are secured.

| 31 January 2026 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 945,118 |  | 999,914

10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances and revaluation of freehold property at fair value.

| 31 January 2026 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 301,290 |  | 303,866

Page 5
Page 6
Pitta Patta Day Nursery Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 January 2026
11. Share Capital

| 31 January 2026 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Jacqueline Hussein | 53,511 | 180,563 | 130,000 | - | 104,074

The above loan is unsecured and repayable on demand. Interest is charged at 2.75% per annum.
13. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 August 2024 | 901,796
As at 31 January 2026 | 901,796

14. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Qubic Trustees Ltd in its capacity as trustee of the Pitta Patta Day Nursery Limited Trust that that owns 100% of the company's share capital. The registered office of Qubic Trustees Ltd is 118 Quayside, St Anne's Quay, Newcastle upon Tyne, NE1 3BD.
Page 6