Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08247073 Mrs Tracey Fenton Mr Maz Fenton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08247073 2025-03-31 08247073 2026-03-31 08247073 2025-04-01 2026-03-31 08247073 frs-core:CurrentFinancialInstruments 2026-03-31 08247073 frs-core:FurnitureFittings 2026-03-31 08247073 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08247073 frs-core:FurnitureFittings 2025-03-31 08247073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 08247073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08247073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08247073 frs-core:ShareCapital 2026-03-31 08247073 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08247073 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08247073 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08247073 frs-bus:SmallEntities 2025-04-01 2026-03-31 08247073 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08247073 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08247073 frs-bus:Director1 2025-04-01 2026-03-31 08247073 frs-bus:Director2 2025-04-01 2026-03-31 08247073 frs-countries:EnglandWales 2025-04-01 2026-03-31 08247073 2024-03-31 08247073 2025-03-31 08247073 2024-04-01 2025-03-31 08247073 frs-core:CurrentFinancialInstruments 2025-03-31 08247073 frs-core:ShareCapital 2025-03-31 08247073 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08247073
First Class Nursery ( Huddersfield) Limited
Financial Statements
For The Year Ended 31 March 2026
First Class Nursery ( Huddersfield) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
First Class Nursery ( Huddersfield) Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08247073

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 65,744 |  | 46,472
|  |  | 65,744 |  | 46,472
CURRENT ASSETS
Debtors | 5 | 23,383 |  | 15,399 |
Cash at bank and in hand |  | 115,055 |  | 91,806 |
|  | 138,438 |  | 107,205 |
Creditors: Amounts Falling Due Within One Year | 6 | (57,496 ) |  | (59,012 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 80,942 |  | 48,193
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 146,686 |  | 94,665
NET ASSETS |  |  | 146,686 |  | 94,665
CAPITAL AND RESERVES
Called up share capital | 7 |  | 50 |  | 50
Profit and Loss Account |  |  | 146,636 |  | 94,615
SHAREHOLDERS' FUNDS |  |  | 146,686 |  | 94,665

Page 1
Page 2
First Class Nursery ( Huddersfield) Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Tracey Fenton Director | Mr Maz Fenton Director
9 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
First Class Nursery ( Huddersfield) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
First Class Nursery ( Huddersfield) Limited Registered number 08247073 is a limited by shares company incorporated in England & Wales. The Registered Office is 16a Portland Street, Huddersfield, HD1 5PB.
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.
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:

Freehold | 15% reducing balance
Fixtures & Fittings | 15% 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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First Class Nursery ( Huddersfield) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 22 |  | 23
| 22 |  | 23

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2025 | 172,847 | 25,567 | 198,414
Additions | - | 30,876 | 30,876
As at 31 March 2026 | 172,847 | 56,443 | 229,290
Depreciation
As at 1 April 2025 | 136,255 | 15,687 | 151,942
Provided during the period | 5,489 | 6,115 | 11,604
As at 31 March 2026 | 141,744 | 21,802 | 163,546
Net Book Value
As at 31 March 2026 | 31,103 | 34,641 | 65,744
As at 1 April 2025 | 36,592 | 9,880 | 46,472

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 11,449 |  | 9,338
Other debtors | 2,100 |  | -
Amounts owed by associates | 9,834 |  | 6,061
| 23,383 |  | 15,399

Page 4
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First Class Nursery ( Huddersfield) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 35,916 |  | 47,877
Other taxes and social security | 8,233 |  | -
Other creditors | 1,988 |  | 1,421
Accruals and deferred income | 2,741 |  | 1,486
Amounts owed to parent undertaking | 7,000 |  | 7,000
Amounts owed to associates | 1,618 |  | 1,228
| 57,496 |  | 59,012

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50 |  | 50

8. Pension Commitments
The company operates a defined contribution pension scheme for employees The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,844 (PY £1,405) were due to the fund. They are included in Other Creditors.
9. Related Party Transactions
Birkbees Group Limited - Parent company
Birkbees Group Limited owns the building that First Class Nursery (Huddersfield) Limited trades and operates in and the rent payable to Birkbees Group Limited for the year amounted to £36,000 (PY £36,000). Management charges of £9,000 (PY £9,000) and dividends amounting to £75,000 (PY £125,000) were also paid to the parent company in the year. The amount owing at the year end was £nil (PY £nil).
Nursery Rhymes (Huddersfield) Limited - Fellow subsidiary
During the year, First Class Nursery (Huddersfield) Limited paid expenses of £3,772 (PY £3,283) on behalf of Nursery Rhymes (Huddersfield) Limited and was repaid loans of £nil (PY £nil). The amount owed by Nursery Rhymes (Huddersfield) Limited at the year end was £9,834 (PY £6,061).
Birkbees Day Care Ltd - Fellow subsidiary
During the year, Birkbees Day Care Ltd made net recharges of £390 (PY £nil) to First Class Nursery (Huddersfield) Limited, who repaid £nil (PY £nil) to Birkbees Day Care Ltd. At the year end, First Class Nursery (Huddersfield) Limited owed £1,618 (PY £1,228) to Birkbees Day Care Limited.
The loans are interest free with no fixed plans for repayment.
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