Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11161349 L Winham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11161349 2024-11-30 11161349 2025-11-30 11161349 2024-12-01 2025-11-30 11161349 frs-core:CurrentFinancialInstruments 2025-11-30 11161349 frs-core:FurnitureFittings 2025-11-30 11161349 frs-core:FurnitureFittings 2024-12-01 2025-11-30 11161349 frs-core:FurnitureFittings 2024-11-30 11161349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 11161349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 11161349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 11161349 frs-core:ShareCapital 2025-11-30 11161349 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11161349 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11161349 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11161349 frs-bus:SmallEntities 2024-12-01 2025-11-30 11161349 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11161349 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11161349 frs-bus:Director1 2024-12-01 2025-11-30 11161349 frs-countries:EnglandWales 2024-12-01 2025-11-30 11161349 2023-11-30 11161349 2024-11-30 11161349 2023-12-01 2024-11-30 11161349 frs-core:CurrentFinancialInstruments 2024-11-30 11161349 frs-core:ShareCapital 2024-11-30 11161349 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11161349
Belmont Farm Nursery School Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Tony Levy Associates
Chartered Accountants and Business Advisors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11161349
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,220 27,303
14,220 27,303
CURRENT ASSETS
Debtors 5 29,255 30,025
Cash at bank and in hand 907,213 855,537
936,468 885,562
Creditors: Amounts Falling Due Within One Year 6 (1,078,941 ) (953,782 )
NET CURRENT ASSETS (LIABILITIES) (142,473 ) (68,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES (128,253 ) (40,917 )
NET LIABILITIES (128,253 ) (40,917 )
CAPITAL AND RESERVES
Called up share capital 7 302 302
Profit and Loss Account (128,555 ) (41,219 )
SHAREHOLDERS' FUNDS (128,253) (40,917)
Page 1
Page 2
For the year ending 30 November 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 his 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
L Winham
Director
2nd July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Belmont Farm Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11161349 . The registered office is Moss House, 15 Brook's Mews, London, W1K 4DS.
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 5 year straight line
Fixtures & Fittings 5 years 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 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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 60 (2024: 65)
60 65
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 54,816 36,644 91,460
As at 30 November 2025 54,816 36,644 91,460
Depreciation
As at 1 December 2024 45,345 18,812 64,157
Provided during the period 9,471 3,612 13,083
As at 30 November 2025 54,816 22,424 77,240
Net Book Value
As at 30 November 2025 - 14,220 14,220
As at 1 December 2024 9,471 17,832 27,303
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 29,255 29,038
Other debtors - 987
29,255 30,025
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,966 30,272
Corporation tax 265,476 320,143
Other taxes and social security 115,852 43,668
Other creditors 595,219 493,256
Accruals and deferred income 9,186 44,550
Director's loan account 76,242 21,893
1,078,941 953,782
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 302 302
Page 5