Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08983583 Mrs Bhama Rudrakumar Mr Rudramoorthy Rudrakumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08983583 2024-10-31 08983583 2025-10-31 08983583 2024-11-01 2025-10-31 08983583 frs-core:CurrentFinancialInstruments 2025-10-31 08983583 frs-core:Non-currentFinancialInstruments 2025-10-31 08983583 frs-core:FurnitureFittings 2025-10-31 08983583 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08983583 frs-core:FurnitureFittings 2024-10-31 08983583 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 08983583 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 08983583 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 08983583 frs-core:ShareCapital 2025-10-31 08983583 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08983583 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08983583 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08983583 frs-bus:SmallEntities 2024-11-01 2025-10-31 08983583 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08983583 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08983583 frs-bus:Director1 2024-11-01 2025-10-31 08983583 frs-bus:Director2 2024-11-01 2025-10-31 08983583 frs-countries:EnglandWales 2024-11-01 2025-10-31 08983583 2023-10-31 08983583 2024-10-31 08983583 2023-11-01 2024-10-31 08983583 frs-core:CurrentFinancialInstruments 2024-10-31 08983583 frs-core:Non-currentFinancialInstruments 2024-10-31 08983583 frs-core:ShareCapital 2024-10-31 08983583 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08983583
Little Raccoons Day Nursery (Pinner) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Martax Accountants
Chartered Certified Accountants
Unit 113 Kingspark Business Centre
152 - 178 Kingston Road
New Malden
Surrey
KT3 3ST
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08983583
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 172,412 199,338
172,412 199,338
CURRENT ASSETS
Debtors 5 137,127 132,127
Cash at bank and in hand 109,535 12,551
246,662 144,678
Creditors: Amounts Falling Due Within One Year 6 (429,698 ) (399,899 )
NET CURRENT ASSETS (LIABILITIES) (183,036 ) (255,221 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,624 ) (55,883 )
Creditors: Amounts Falling Due After More Than One Year 7 (247,330 ) (275,328 )
NET LIABILITIES (257,954 ) (331,211 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (258,054 ) (331,311 )
SHAREHOLDERS' FUNDS (257,954) (331,211)
Page 1
Page 2
For the year ending 31 October 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
Mrs Bhama Rudrakumar
Director
Mr Rudramoorthy Rudrakumar
Director
9 June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Little Raccoons Day Nursery (Pinner) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08983583 . The registered office is 2 Hanger Hill, Weybridge, Surrey, KT13 9XR.
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. 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:
Leasehold in accordance with the property
Fixtures & Fittings 15% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 8)
5 8
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 221,462 230,000 451,462
Additions - 2,975 2,975
As at 31 October 2025 221,462 232,975 454,437
Depreciation
As at 1 November 2024 95,857 156,267 252,124
Provided during the period 18,841 11,060 29,901
As at 31 October 2025 114,698 167,327 282,025
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2025 106,764 65,648 172,412
As at 1 November 2024 125,605 73,733 199,338
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by other participating interests 137,127 132,127
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 787 -
Bank loans and overdrafts 29,034 31,150
Accruals and deferred income 26,384 26,384
Directors' loan accounts 114,443 213,053
Amounts owed to other participating interests 259,050 129,312
429,698 399,899
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 247,330 275,328
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4