Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 13864789 Mr Pavan Sharma Para Group Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13864789 2024-09-30 13864789 2025-09-30 13864789 2024-10-01 2025-09-30 13864789 frs-core:Non-currentFinancialInstruments 2025-09-30 13864789 frs-core:BetweenOneFiveYears 2025-09-30 13864789 frs-core:ComputerEquipment 2024-10-01 2025-09-30 13864789 frs-core:FurnitureFittings 2024-10-01 2025-09-30 13864789 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 13864789 frs-core:MoreThanFiveYears 2025-09-30 13864789 frs-core:WithinOneYear 2025-09-30 13864789 frs-core:ShareCapital 2025-09-30 13864789 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13864789 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13864789 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 13864789 frs-bus:SmallEntities 2024-10-01 2025-09-30 13864789 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13864789 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13864789 1 2024-10-01 2025-09-30 13864789 frs-bus:Director1 2024-10-01 2025-09-30 13864789 frs-countries:EnglandWales 2024-10-01 2025-09-30 13864789 2023-09-30 13864789 2024-09-30 13864789 2023-10-01 2024-09-30 13864789 frs-core:Non-currentFinancialInstruments 2024-09-30 13864789 frs-core:BetweenOneFiveYears 2024-09-30 13864789 frs-core:MoreThanFiveYears 2024-09-30 13864789 frs-core:WithinOneYear 2024-09-30 13864789 frs-core:ShareCapital 2024-09-30 13864789 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 13864789
Blue Kite Children Care Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Newtons Accountants Limited
Chartered Certified Accountants
470 Hucknall Road
Nottingham
Nottinghamshire
NG5 1FX
Blue Kite Children Care Limited
Contents
Contents

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

Page 1
Blue Kite Children Care Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 13864789

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,282 |  | 26,466
|  |  | 24,282 |  | 26,466
CURRENT ASSETS
Debtors |  | 448,777 |  | 410,219 |
Cash at bank and in hand |  | 30,568 |  | 12,228 |
|  | 479,345 |  | 422,447 |
Creditors: Amounts Falling Due Within One Year |  | (221,547 ) |  | (417,394 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 257,798 |  | 5,053
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 282,080 |  | 31,519
Creditors: Amounts Falling Due After More Than One Year |  |  | (248,754 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,407 ) |  | (1,286 )
NET ASSETS |  |  | 31,919 |  | 30,233
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | 31,918 |  | 30,232
SHAREHOLDERS' FUNDS |  |  | 31,919 |  | 30,233

Page 1
Page 2
Blue Kite Children Care Limited
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Pavan Sharma Director
17/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blue Kite Children Care Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Blue Kite Children Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13864789 . The registered office is Para Group House, 6-11 Riley Street, Willenhall, West Midlands, WV13 1RH.
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 | 10 years
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 33% straight line

Page 3
Page 4
Blue Kite Children Care Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Taxation
The company's tax charge represents the sum of the corporation tax currently payable and deferred tax.
The corporation 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 Management Accounts 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 11)
13 11
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 34,675
Additions | 2,596
As at 30 September 2025 | 37,271
Depreciation
As at 1 October 2024 | 8,209
Provided during the period | 4,780
As at 30 September 2025 | 12,989
Net Book Value
As at 30 September 2025 | 24,282
As at 1 October 2024 | 26,466

Page 4
Page 5
Blue Kite Children Care Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 49,992 |  | 49,992
Later than one year and not later than five years | 199,968 |  | 199,968
Later than five years | 149,976 |  | 199,968
| 399,936 |  | 449,928

7. Related Party Transactions
During the year the company loaned monies to various group companies. At the balance sheet date the company was owed a total of £376,058 (2024: £262,767). This amount is included whin debtors receivable within one year.
During the year, the director has provided a personal guarantee to various loan creditors in respect of the company’s borrowings. As of the balance sheet date, the outstanding balance on these was £392,000 (2024: £75,000). The maximum potential liability under this guarantee is limited to the total outstanding balance, interest, and related fees accrued by the business.
8. Ultimate Controlling Party
The company's ultimate controlling party is Para Group Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5