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 4593413 Mr Maz Fenton Mrs Tracey Fenton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4593413 2025-03-31 4593413 2026-03-31 4593413 2025-04-01 2026-03-31 4593413 frs-core:CurrentFinancialInstruments 2026-03-31 4593413 frs-core:NetGoodwill 2026-03-31 4593413 frs-core:NetGoodwill 2025-04-01 2026-03-31 4593413 frs-core:NetGoodwill 2025-03-31 4593413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 4593413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 4593413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 4593413 frs-core:MotorVehicles 2026-03-31 4593413 frs-core:MotorVehicles 2025-04-01 2026-03-31 4593413 frs-core:MotorVehicles 2025-03-31 4593413 frs-core:PlantMachinery 2026-03-31 4593413 frs-core:PlantMachinery 2025-04-01 2026-03-31 4593413 frs-core:PlantMachinery 2025-03-31 4593413 frs-core:ShareCapital 2026-03-31 4593413 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 4593413 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 4593413 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 4593413 frs-bus:SmallEntities 2025-04-01 2026-03-31 4593413 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 4593413 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 4593413 frs-core:UnlistedNon-exchangeTraded 2026-03-31 4593413 frs-core:UnlistedNon-exchangeTraded 2025-03-31 4593413 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 4593413 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 4593413 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 4593413 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 4593413 frs-bus:Director1 2025-04-01 2026-03-31 4593413 frs-bus:Director2 2025-04-01 2026-03-31 4593413 frs-countries:EnglandWales 2025-04-01 2026-03-31 4593413 2024-03-31 4593413 2025-03-31 4593413 2024-04-01 2025-03-31 4593413 frs-core:CurrentFinancialInstruments 2025-03-31 4593413 frs-core:ShareCapital 2025-03-31 4593413 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 4593413 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 4593413
Birkbees Group Limited
Financial Statements
For The Year Ended 31 March 2026
Birkbees Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Birkbees Group Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 4593413

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,757,915 |  | 1,814,916
Investments | 6 |  | 53 |  | 53
|  |  | 1,757,968 |  | 1,814,969
CURRENT ASSETS
Debtors | 7 | 813,477 |  | 614,890 |
Cash at bank and in hand |  | 1,065,391 |  | 848,976 |
|  | 1,878,868 |  | 1,463,866 |
Creditors: Amounts Falling Due Within One Year | 8 | (8,454 ) |  | (36,222 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,870,414 |  | 1,427,644
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,628,382 |  | 3,242,613
NET ASSETS |  |  | 3,628,382 |  | 3,242,613
CAPITAL AND RESERVES
Called up share capital | 9 |  | 130 |  | 130
Profit and Loss Account |  |  | 3,628,252 |  | 3,242,483
SHAREHOLDERS' FUNDS |  |  | 3,628,382 |  | 3,242,613

Page 1
Page 2
Birkbees Group 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

Mr Maz Fenton Director | Mrs Tracey Fenton Director
9 July 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Birkbees Group Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Birkbees Group Limited Registered number 4593413 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Murray Road, Edgerton, Huddersfield, West Yorkshire, HD2 2AD.
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 rendering of services.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 1 year.
2.4. 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 | 2% straight line, land not depreciated
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance

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 | 5 |  | 5
| 5 |  | 5

Page 3
Page 4
Birkbees Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 10,001
As at 31 March 2026 | 10,001
Amortisation
As at 1 April 2025 | 10,001
As at 31 March 2026 | 10,001
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 1,749,799 | 269,120 | 158,333 | 2,177,252
As at 31 March 2026 | 1,749,799 | 269,120 | 158,333 | 2,177,252
Depreciation
As at 1 April 2025 | 87,453 | 221,315 | 53,568 | 362,336
Provided during the period | 23,637 | 7,172 | 26,192 | 57,001
As at 31 March 2026 | 111,090 | 228,487 | 79,760 | 419,337
Net Book Value
As at 31 March 2026 | 1,638,709 | 40,633 | 78,573 | 1,757,915
As at 1 April 2025 | 1,662,346 | 47,805 | 104,765 | 1,814,916

Tangible fixed assets includes land valued at £567,936, which is not depreciated.
Page 4
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Birkbees Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 53
As at 31 March 2026 | 53
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 53
As at 1 April 2025 | 53

Subsidiary undertakings
The following were subsidiary undertakings of the company:
Name - Class of Shares - Holding - 2025 (£)
Birkbees Day Care Ltd - Ordinary - 100% - 1
Fixbees Ltd - Ordinary - 100% - 1
First Class Nursery (Huddersfield) Ltd - Ordinary - 100% - 50
Nursery Rhymes (Huddersfield) Ltd - Ordinary - 100% - 1
Name - Business - Country of Incorporation
Birkbees Day Care Ltd - Nursery - England and Wales
Fixbees Ltd - Nursery - England and Wales
First Class Nursery (Huddersfield) Ltd - Nursery - England and Wales
Nursery Rhymes (Huddersfield) Ltd - Nursery - England and Wales
The aggregate of the share capital and reserves as at 31 March 2026 and of the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
Name - Aggregate of share capital and reserves (£) - Profit/loss (£)
Birkbees Day Care Ltd - 195,334 - 177,265
Fixbees Ltd - 90,985 - 176,259
First Class Nursery (Huddersfield) Ltd - 146,686 - 127,021
Nursery Rhymes (Huddersfield) Ltd - 119,599 - 205,232
Page 5
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Birkbees Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 3,209 |  | 1,654
Other debtors | 191,500 |  | -
Directors' loan accounts | - |  | 873
Amounts owed by subsidiaries | 11,611 |  | 12,301
Amounts owed by associates | 607,157 |  | 600,062
| 813,477 |  | 614,890

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 2,852 |  | -
Amounts owed to shareholders | - |  | 36,000
Accruals and deferred income | 2,033 |  | 222
Directors' loan accounts | 3,569 |  | -
| 8,454 |  | 36,222

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 130 |  | 130

10. Pension Commitments
The company operates a defined contribution pension scheme for directors and 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 £nil (PY £nil) were due to the fund. They are included in Other Creditors.
11. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr Maz Fenton | 25,000 | 25,000
Mrs Tracey Fenton | 25,000 | 25,000

Page 6
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Birkbees Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
12. Related Party Transactions
Portland Developments (North) Limited - Associate
Birkbees Group Limited loaned a total of £345 (PY £17,000) to Portland Developments North Limited, during the year. The amount owing at the year end was £600,407 (PY £600,62).
Nursery Rhymes (Huddersfield) Limited - Subsidiary company
Birkbees Group Limited owns the building that Nursery Rhymes (Huddersfield) Limited trades and operates in and the rent payable by Nursery Rhymes (Huddersfield) Limited for the year amounted to £30,000 (PY £30,000). Nursery Rhymes (Huddersfield) Limited paid £9,000 (PY £9,000) in management fees and £150,000 (PY £100,000) in dividends to Birkbees Group Limited during the year. Nursery Rhymes (Huddersfield) Limited repaid £nil (PY £nil) and borrowed a further £3,750 (PY £nil. The balance owed to Birkbees Group Limited at the year end was £4,750 (PY £1,000).
First Class Nursery (Huddersfield) Limited - Subsidiary company
Birkbees Group Limited owns the building that First Class Nursery ( Huddersfield) Limited trades and operates in and the rent payable for the year amounted to £36,000 (PY £36,000). First Class Nursery ( Huddersfield) Limited also paid £9,000 (PY £9,000) in management charges and £75,000 (PY £125,000) in dividends to Birkbees Group Limited. Birkbees Group Limited loaned £nil (PY £nil) to First Class Nursery ( Huddersfield) Limited and the balance owing at the year end was £7,000 (PY £7,000).
Fixbees Limited - Subsidiary company
Birkbees Group Limited owns the building that Fixbees Ltd trades and operates in and the rent payable by Fixbees Ltd for the year amounted to £12,000 (PY £12,000). Fixbees Ltd paid £9,000 (PY £9,000) in management fees and £150,000 (PY £65,000) in dividends to Birkbees Group Limited during the year.
Birkbees Day Care Ltd - Subsidiary company
During the year, purchases of £nil (PY £341) were paid for Birkbees Day Care Ltd and Birkbees Day Care Ltd paid expenses on behalf of Birkbees Group Limited amounting to £690 (PY £nil). Birkbees Group Limited owns the building that Birkbees Day Care Ltd trades and operates in and the rent payable by Birkbees Day Care Ltd for the year amounted to £36,000 (PY £36,000). Birkbees Day Care Ltd paid £9,000 (PY £9,000) for management fees and £150,000 (PY £200,000) for dividends to Birkbees Group Limited. Birkbees Day Care Limited repaid £nil (PY £nil) to Birkbees Group Limited and borrowed a further £3,000 (PY £nil). At the year end, Birkbees Group Limited was owed £6,611 (PY £4,301).
Farris Fenton – Shareholder
During the year, Birkbees Group Limited lent monies to Farris Fenton amounting to £203,500 (PY £nil). The amount owed to Birkbees Group Limited at the year end was £191,500 (PY £12,000 owed by Birkbees Group Limited)
The loans are interest free with no fixed plans for repayment.
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