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
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
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
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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
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
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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)) 
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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
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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.
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