Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 07155827 Mr A S Mapletoft Mrs M Mapletoft iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07155827 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 07155827 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 07155827 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 07155827 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 07155827 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 07155827 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 07155827 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 07155827 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 07155827 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 07155827 2022-06-30 07155827 2023-06-30 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07155827 dpl-frs:Item11 2021-06-30 07155827 dpl-frs:Item11 2022-06-30 07155827 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 07155827 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 07155827 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07155827 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 07155827 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 07155827 dpl-frs:Item12 2021-07-01 2022-06-30 07155827 dpl-frs:Item12 2021-06-30 07155827 dpl-frs:Item12 2022-06-30 07155827 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 07155827 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 07155827 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07155827 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 07155827 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 07155827 1 2021-07-01 2022-06-30 07155827 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 07155827
Mapletoft Care Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07155827
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,942 30,305
26,942 30,305
CURRENT ASSETS
Debtors 5 238,505 267,680
Cash at bank and in hand 420,030 476,435
658,535 744,115
Creditors: Amounts Falling Due Within One Year 6 (37,064 ) (88,861 )
NET CURRENT ASSETS (LIABILITIES) 621,471 655,254
TOTAL ASSETS LESS CURRENT LIABILITIES 648,413 685,559
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,156 ) (2,277 )
NET ASSETS 646,257 683,282
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 646,157 683,182
SHAREHOLDERS' FUNDS 646,257 683,282
Page 1
Page 2
For the year ending 30 June 2023 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 M Mapletoft
Director
29/01/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mapletoft Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07155827 . The registered office is 5 Cornfield Terrace, Eastbourne, East Sussex, BN21 4NN.
The presentation currency of the financial statements is the Pound Sterling (£).  
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities of the actual completion of a proportion of the total services to be rendered.
When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
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, assets held under finance leases are depreciated in the same way as owned assets:
Leasehold No depreciation is provided
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33.33% on cost
At each balance sheet date the company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss if any. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability to tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period to which the liability is settled or the asset realised, based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2022: 18)
16 18
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 18,320 122,931 3,209 144,460
As at 30 June 2023 18,320 122,931 3,209 144,460
Depreciation
As at 1 July 2022 - 112,278 1,877 114,155
Provided during the period - 2,663 700 3,363
As at 30 June 2023 - 114,941 2,577 117,518
Net Book Value
As at 30 June 2023 18,320 7,990 632 26,942
As at 1 July 2022 18,320 10,653 1,332 30,305
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 37,923 50,254
Other debtors 200,582 217,426
238,505 267,680
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,287 1,610
Other creditors 5,192 5,398
Taxation and social security 29,585 81,853
37,064 88,861
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr Arthur Mapletoft 84,118 11,569 (20,305 ) - 75,382
Mrs Maria Mapletoft 84,119 11,570 (20,306 ) - 75,383
The above loans are unsecured, repayable on demand and interest is charged at the official HMRC rate.
8. Related Party Transactions
The controlling party is Mr & Mrs Mapletoft.
9. Charges
There is a fixed and floating charge in relation to securing all monies due or becoming due in favour of Barclays Bank PLC dated 23 March 2018 and registered 4 April 2018.
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