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Registered number: 11013863
Cartmel Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
The Aylmer-Kelly Partnership LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11013863
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,960 23,700
Tangible Assets 5 7,891 10,889
26,851 34,589
CURRENT ASSETS
Debtors 6 227,656 191,343
Cash at bank and in hand 388,447 427,019
616,103 618,362
Creditors: Amounts Falling Due Within One Year 7 (192,329 ) (231,132 )
NET CURRENT ASSETS (LIABILITIES) 423,774 387,230
TOTAL ASSETS LESS CURRENT LIABILITIES 450,625 421,819
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,499 ) (2,069 )
NET ASSETS 449,126 419,750
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 449,125 419,749
SHAREHOLDERS' FUNDS 449,126 419,750
Page 1
Page 2
For the year ending 31 December 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 Judy Clay
Director
16/04/2024
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
Cartmel Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11013863 . The registered office is Meadowbank House, Meadowbank Business Park, Shap Road, Kendal, Cumbria, LA9 6NY.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the franchise licence which is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Leasehold 25% Straight Line
Plant & Machinery 25% Straight Line
2.5. 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.
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 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 63 (2022: 71)
63 71
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 47,400
As at 31 December 2023 47,400
Amortisation
As at 1 January 2023 23,700
Provided during the period 4,740
As at 31 December 2023 28,440
Net Book Value
As at 31 December 2023 18,960
As at 1 January 2023 23,700
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2023 2,867 39,175 42,042
Additions - 3,978 3,978
As at 31 December 2023 2,867 43,153 46,020
Depreciation
As at 1 January 2023 2,867 28,286 31,153
Provided during the period - 6,976 6,976
As at 31 December 2023 2,867 35,262 38,129
Net Book Value
As at 31 December 2023 - 7,891 7,891
As at 1 January 2023 - 10,889 10,889
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 204,408 161,146
Prepayments and accrued income - 23,550
Other debtors 1,500 2,553
Directors' loan accounts 21,748 4,094
227,656 191,343
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 45,263 96,592
Other taxes and social security 39,402 15,171
Net wages 72,383 73,429
Other creditors 8,038 8,365
Accruals and deferred income 27,243 37,575
192,329 231,132
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 15,000 10,417
Later than one year and not later than five years 46,500 -
61,500 10,417
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr William Clay 2,047 67,327 58,500 - 10,874
Mrs Judy Clay 2,047 67,327 58,500 - 10,874
The above loan is unsecured, interest free and repayable on demand.
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