Acorah Software Products - Accounts Production 14.6.300 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 8251873 Mrs Dawn Davies Mr Anthony Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8251873 2022-10-31 8251873 2023-10-31 8251873 2022-11-01 2023-10-31 8251873 frs-core:CurrentFinancialInstruments 2023-10-31 8251873 frs-core:Non-currentFinancialInstruments 2023-10-31 8251873 frs-core:BetweenOneFiveYears 2023-10-31 8251873 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 8251873 frs-core:FurnitureFittings 2023-10-31 8251873 frs-core:FurnitureFittings 2022-11-01 2023-10-31 8251873 frs-core:FurnitureFittings 2022-10-31 8251873 frs-core:NetGoodwill 2023-10-31 8251873 frs-core:NetGoodwill 2022-11-01 2023-10-31 8251873 frs-core:NetGoodwill 2022-10-31 8251873 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 8251873 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 8251873 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 8251873 frs-core:MotorVehicles 2023-10-31 8251873 frs-core:MotorVehicles 2022-11-01 2023-10-31 8251873 frs-core:MotorVehicles 2022-10-31 8251873 frs-core:OtherResidualIntangibleAssets 2023-10-31 8251873 frs-core:OtherResidualIntangibleAssets 2022-10-31 8251873 frs-core:PlantMachinery 2023-10-31 8251873 frs-core:PlantMachinery 2022-11-01 2023-10-31 8251873 frs-core:PlantMachinery 2022-10-31 8251873 frs-core:ShareCapital 2023-10-31 8251873 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 8251873 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 8251873 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 8251873 frs-bus:SmallEntities 2022-11-01 2023-10-31 8251873 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 8251873 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 8251873 frs-bus:Director1 2022-11-01 2023-10-31 8251873 frs-bus:Director2 2022-11-01 2023-10-31 8251873 frs-countries:EnglandWales 2022-11-01 2023-10-31 8251873 2021-10-31 8251873 2022-10-31 8251873 2021-11-01 2022-10-31 8251873 frs-core:CurrentFinancialInstruments 2022-10-31 8251873 frs-core:Non-currentFinancialInstruments 2022-10-31 8251873 frs-core:BetweenOneFiveYears 2022-10-31 8251873 frs-core:ShareCapital 2022-10-31 8251873 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 8251873
GH Supported Living Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
First 4 Enterprise Ltd T/A Business Sense
M.I.C.B Pm.Dip
The Business Centre 1 Peniel Green Road
Llansamlet
Swansea
SA7 9AP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8251873
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 67,500 67,500
Tangible Assets 5 138,185 124,618
205,685 192,118
CURRENT ASSETS
Debtors 6 18,840 23,642
Cash at bank and in hand 2,340 1,991
21,180 25,633
Creditors: Amounts Falling Due Within One Year 7 (137,922 ) (82,282 )
NET CURRENT ASSETS (LIABILITIES) (116,742 ) (56,649 )
TOTAL ASSETS LESS CURRENT LIABILITIES 88,943 135,469
Creditors: Amounts Falling Due After More Than One Year 8 (156,959 ) (146,144 )
NET LIABILITIES (68,016 ) (10,675 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (68,116 ) (10,775 )
SHAREHOLDERS' FUNDS (68,016) (10,675)
Page 1
Page 2
For the year ending 31 October 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 Dawn Davies
Director
31/07/2024
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
GH Supported Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8251873 . The registered office is 41A Llethri road, Felinfoel, Llanelli, SA14 8EY.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Freehold 8
Plant & Machinery 18
Motor Vehicles 18
Fixtures & Fittings 18
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 12 10
14 12
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 November 2022 75,000 - 75,000
As at 31 October 2023 75,000 - 75,000
Amortisation
As at 1 November 2022 15,000 (7,500 ) 7,500
As at 31 October 2023 15,000 (7,500 ) 7,500
Net Book Value
As at 31 October 2023 60,000 7,500 67,500
As at 1 November 2022 60,000 7,500 67,500
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2022 123,016 1,535 6,765 1,635 132,951
Additions - - 18,000 - 18,000
Disposals - - (6,356 ) - (6,356 )
As at 31 October 2023 123,016 1,535 18,409 1,635 144,595
Depreciation
As at 1 November 2022 - 1,535 5,324 1,474 8,333
Provided during the period - - 3,240 161 3,401
Disposals - - (5,324 ) - (5,324 )
As at 31 October 2023 - 1,535 3,240 1,635 6,410
Net Book Value
As at 31 October 2023 123,016 - 15,169 - 138,185
As at 1 November 2022 123,016 - 1,441 161 124,618
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,840 18,840
Due after more than one year
Directors loan account - 4,802
18,840 23,642
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,105 10,106
Bank loans and overdrafts 8,755 (6,287 )
Other taxes and social security 10,048 10,048
Directors' loan accounts 109,014 68,415
137,922 82,282
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,618 -
Bank loans 56,852 68,872
Directors loan account 84,489 77,272
156,959 146,144
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 15,618 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5