Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 April 2023 false 1 September 2024 31 August 2025 31 August 2025 09378204 Mrs Parvinder Holman Mrs Yvonne Sanders-Martin Blue Willow Holkdings Ltd 635 Bath Road, Slough, Berkshire, SL1 6AE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09378204 2024-08-31 09378204 2025-08-31 09378204 2024-09-01 2025-08-31 09378204 frs-core:CurrentFinancialInstruments 2025-08-31 09378204 frs-core:Non-currentFinancialInstruments 2025-08-31 09378204 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 09378204 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 09378204 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 09378204 frs-core:PlantMachinery 2025-08-31 09378204 frs-core:PlantMachinery 2024-09-01 2025-08-31 09378204 frs-core:PlantMachinery 2024-08-31 09378204 frs-core:ShareCapital 2025-08-31 09378204 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09378204 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09378204 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09378204 frs-bus:SmallEntities 2024-09-01 2025-08-31 09378204 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09378204 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09378204 1 2024-09-01 2025-08-31 09378204 frs-bus:Director1 2024-09-01 2025-08-31 09378204 frs-bus:Director2 2024-09-01 2025-08-31 09378204 frs-core:Non-currentFinancialInstruments 1 2025-08-31 09378204 frs-countries:EnglandWales 2024-09-01 2025-08-31 09378204 2023-03-31 09378204 2024-08-31 09378204 2023-04-01 2024-08-31 09378204 frs-core:CurrentFinancialInstruments 2024-08-31 09378204 frs-core:Non-currentFinancialInstruments 2024-08-31 09378204 frs-core:ShareCapital 2024-08-31 09378204 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09378204 frs-core:Non-currentFinancialInstruments 1 2024-08-31
Registered number: 09378204
Blue Willow Day Nursery Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TaxAssist Accountants
635 Bath Road
Slough
Berkshire
SL1 6AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09378204
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 341,323 368,280
341,323 368,280
CURRENT ASSETS
Debtors 5 741,549 853,763
Cash at bank and in hand 50,028 33,769
791,577 887,532
Creditors: Amounts Falling Due Within One Year 6 (212,822 ) (242,215 )
NET CURRENT ASSETS (LIABILITIES) 578,755 645,317
TOTAL ASSETS LESS CURRENT LIABILITIES 920,078 1,013,597
Creditors: Amounts Falling Due After More Than One Year 7 (570,408 ) (720,205 )
NET ASSETS 349,670 293,392
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 349,570 293,292
SHAREHOLDERS' FUNDS 349,670 293,392
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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 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 Parvinder Holman
Director
Mrs Yvonne Sanders-Martin
Director
1st July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blue Willow Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09378204 . The registered office is 635 Bath Road, Slough, Berkshire, SL1 6AE.
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 20 year straight line
Plant & Machinery 3-5 year straight line
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:20 19 (2024: 22)
19 22
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 523,550 33,424 556,974
As at 31 August 2025 523,550 33,424 556,974
Depreciation
As at 1 September 2024 156,830 31,864 188,694
Provided during the period 26,177 780 26,957
As at 31 August 2025 183,007 32,644 215,651
Net Book Value
As at 31 August 2025 340,543 780 341,323
As at 1 September 2024 366,720 1,560 368,280
5. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Trade debtors 14,524 64,357
Prepayments and accrued income - 831
Other debtors - 47
Amounts owed by associates - 521,300
14,524 586,535
Due after more than one year
Amounts owed by subsidiaries - 267,228
Amounts owed by associates 727,025 -
727,025 267,228
741,549 853,763
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6. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Trade creditors 9,762 6,215
Bank loans and overdrafts 130,000 135,062
Corporation tax 34,773 47,382
Other taxes and social security 1,498 15,322
Net wages - 922
Other creditors 531 340
Accruals and deferred income 36,074 36,963
Directors' loan accounts - 9
Amounts owed to parent undertaking 184 -
212,822 242,215
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2025 31 August 2024
£ £
Bank loans 304,167 434,167
Other creditors 141,270 152,497
Other creditors (1) 124,971 133,541
570,408 720,205
8. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Parent Undertaking and Controlling Party
The company is a subsidiary of Blue Willow Holdings Ltd, a company incorporated in the United Kingdom. The parent company is exempt from the requirement to prepare consolidated financial statements under Section 399 of the Companies Act 2006. The ultimate controlling party is Blue Willow Holdings Ltd
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