Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04005462 Mrs Lilian Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04005462 2024-08-31 04005462 2025-08-31 04005462 2024-09-01 2025-08-31 04005462 frs-core:PlantMachinery 2024-09-01 2025-08-31 04005462 frs-core:ShareCapital 2025-08-31 04005462 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04005462 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04005462 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 04005462 frs-bus:SmallEntities 2024-09-01 2025-08-31 04005462 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04005462 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04005462 frs-core:CostValuation 2024-08-31 04005462 frs-core:DisposalsRepaymentsInvestments 2025-08-31 04005462 frs-core:CostValuation 2025-08-31 04005462 frs-bus:Director1 2024-09-01 2025-08-31 04005462 frs-countries:EnglandWales 2024-09-01 2025-08-31 04005462 2023-08-31 04005462 2024-08-31 04005462 2023-09-01 2024-08-31 04005462 frs-core:ShareCapital 2024-08-31 04005462 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04005462
Www.Froebelhouse.Thevillage.Co.UK Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
PWS Accountancy
3 Brentwood Close
BROUGH
East Yorkshire
HU15 1DE
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04005462
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,904 4,514
Investments 5 - 2
2,904 4,516
CURRENT ASSETS
Debtors - 290,211
Cash at bank and in hand 289,736 234,489
289,736 524,700
Creditors: Amounts Falling Due Within One Year (46,786 ) (68,846 )
NET CURRENT ASSETS (LIABILITIES) 242,950 455,854
TOTAL ASSETS LESS CURRENT LIABILITIES 245,854 460,370
PROVISIONS FOR LIABILITIES
Deferred Taxation (552 ) (858 )
NET ASSETS 245,302 459,512
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 245,300 459,510
SHAREHOLDERS' FUNDS 245,302 459,512
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For the year ending 31 August 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Lilian Roberts
Director
29/05/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Www.Froebelhouse.Thevillage.Co.UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04005462 . The registered office is 75 Castle Road, Cottingham, East Yorkshire, HU16 5JF.
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.
2.2. Turnover
Turnover is the amount of fees received and receivable by the company for the year. These amounts are for services provided including all matters relating to the schooling of children. Turnover includes income from the sale of items relating to the provision of schooling and the rendering of services where applicable.
2.3. 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
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: 21 (2024: 18)
21 18
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4. Tangible Assets
Total
£
Cost
As at 1 September 2024 37,595
As at 31 August 2025 37,595
Depreciation
As at 1 September 2024 33,081
Provided during the period 1,610
As at 31 August 2025 34,691
Net Book Value
As at 31 August 2025 2,904
As at 1 September 2024 4,514
5. Investments
Total
£
Cost or Valuation
As at 1 September 2024 2
Disposals (2 )
As at 31 August 2025 -
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 2
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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