Acorah Software Products - Accounts Production 16.6.950 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 04676276 S J Jones D A Jones S J Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04676276 2024-02-29 04676276 2025-02-28 04676276 2024-03-01 2025-02-28 04676276 frs-core:CurrentFinancialInstruments 2025-02-28 04676276 frs-core:Non-currentFinancialInstruments 2025-02-28 04676276 frs-core:ComputerEquipment 2025-02-28 04676276 frs-core:ComputerEquipment 2024-03-01 2025-02-28 04676276 frs-core:ComputerEquipment 2024-02-29 04676276 frs-core:FurnitureFittings 2025-02-28 04676276 frs-core:FurnitureFittings 2024-03-01 2025-02-28 04676276 frs-core:FurnitureFittings 2024-02-29 04676276 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 04676276 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 04676276 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 04676276 frs-core:MotorVehicles 2025-02-28 04676276 frs-core:MotorVehicles 2024-03-01 2025-02-28 04676276 frs-core:MotorVehicles 2024-02-29 04676276 frs-core:PlantMachinery 2025-02-28 04676276 frs-core:PlantMachinery 2024-03-01 2025-02-28 04676276 frs-core:PlantMachinery 2024-02-29 04676276 frs-core:ShareCapital 2025-02-28 04676276 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 04676276 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 04676276 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 04676276 frs-bus:SmallEntities 2024-03-01 2025-02-28 04676276 frs-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 04676276 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 04676276 frs-bus:Director1 2024-03-01 2025-02-28 04676276 frs-bus:Director2 2024-03-01 2025-02-28 04676276 frs-bus:Director2 2024-02-29 04676276 frs-bus:Director2 2025-02-28 04676276 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 04676276 frs-countries:EnglandWales 2024-03-01 2025-02-28 04676276 2023-02-28 04676276 2024-02-29 04676276 2023-03-01 2024-02-29 04676276 frs-core:CurrentFinancialInstruments 2024-02-29 04676276 frs-core:Non-currentFinancialInstruments 2024-02-29 04676276 frs-core:ShareCapital 2024-02-29 04676276 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 04676276
Pitter Patter Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors S J Jones
D A Jones
Secretary S J Jones
Company Number 04676276
Registered Office 2 Dulais Road
Pontarddulais
Swansea
SA4 8RH
Accountants John F Harvey Chartered Accountants
Dynevor House
5-6 De La Beche Street
Swansea
SA1 3HA
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Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Pitter Patter Day Nursery Limited for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Pitter Patter Day Nursery Limited for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Pitter Patter Day Nursery Limited , as a body, in accordance with the terms of our engagement letter dated 12 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Pitter Patter Day Nursery Limited and state those matters that we have agreed to state to the directors of Pitter Patter Day Nursery Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pitter Patter Day Nursery Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Pitter Patter Day Nursery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pitter Patter Day Nursery Limited . You consider that Pitter Patter Day Nursery Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Pitter Patter Day Nursery Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
17/11/2025
John F Harvey Chartered Accountants
Dynevor House
5-6 De La Beche Street
Swansea
SA1 3HA
Page 2
Page 3
Balance Sheet
Registered number: 04676276
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,354 35,418
Investment Properties 5 273,096 266,175
342,450 301,593
CURRENT ASSETS
Stocks 6 450 400
Debtors 7 241,459 242,218
Cash at bank and in hand 380,892 318,762
622,801 561,380
Creditors: Amounts Falling Due Within One Year 8 (136,714 ) (144,993 )
NET CURRENT ASSETS (LIABILITIES) 486,087 416,387
TOTAL ASSETS LESS CURRENT LIABILITIES 828,537 717,980
Creditors: Amounts Falling Due After More Than One Year 9 (2,400 ) (3,200 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,834 ) (10,106 )
NET ASSETS 806,303 704,674
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account 806,298 704,669
SHAREHOLDERS' FUNDS 806,303 704,674
Page 3
Page 4
For the year ending 28 February 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
S J Jones
Director
17/11/2025
The notes on pages 5 to 8 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Pitter Patter Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04676276 . The registered office is 2 Dulais Road, Pontarddulais, Swansea, SA4 8RH.
The presentation currency of the financial statements is Pound Sterling (£).
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 represents amounts receivable for the provision of childcare services, excluding value added tax.
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:
Improvements to Property 10% on cost
Plant & Machinery 20% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 25% on cost
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and LossAccount, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit & loss in the period to which they relate. The company also makes contributions under Auto Enrolment for its employees.
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2.8. Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are
expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2024: 36)
37 36
4. Tangible Assets
Land & Property
Improvements to Property Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 March 2024 74,657 20,416 26,880 26,201
Additions - 6,672 47,995 9,828
Disposals - (3,428 ) - -
As at 28 February 2025 74,657 23,660 74,875 36,029
Depreciation
As at 1 March 2024 57,452 19,764 13,440 22,654
Provided during the period 3,934 1,653 18,719 6,201
Disposals - (3,426 ) - -
As at 28 February 2025 61,386 17,991 32,159 28,855
Net Book Value
As at 28 February 2025 13,271 5,669 42,716 7,174
As at 1 March 2024 17,205 652 13,440 3,547
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Page 7
Computer Equipment Total
£ £
Cost or Valuation
As at 1 March 2024 4,167 152,321
Additions 279 64,774
Disposals - (3,428 )
As at 28 February 2025 4,446 213,667
Depreciation
As at 1 March 2024 3,593 116,903
Provided during the period 329 30,836
Disposals - (3,426 )
As at 28 February 2025 3,922 144,313
Net Book Value
As at 28 February 2025 524 69,354
As at 1 March 2024 574 35,418
5. Investment Property
2025
£
Fair Value
As at 1 March 2024 266,175
Revaluations 6,921
As at 28 February 2025 273,096
6. Stocks
2025 2024
£ £
Stock 450 400
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 241,459 242,218
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 108,590 119,105
Taxation and social security 28,124 25,888
136,714 144,993
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 2,400 3,200
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mrs Debra Jones 179,870 - (4,023 ) - 175,847
The above loan is unsecured, interest free and repayable on demand.
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