Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07832268 Ms Faith Hughes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07832268 2022-11-30 07832268 2023-11-30 07832268 2022-12-01 2023-11-30 07832268 frs-core:CurrentFinancialInstruments 2023-11-30 07832268 frs-core:Non-currentFinancialInstruments 2023-11-30 07832268 frs-core:ComputerEquipment 2023-11-30 07832268 frs-core:ComputerEquipment 2022-12-01 2023-11-30 07832268 frs-core:ComputerEquipment 2022-11-30 07832268 frs-core:FurnitureFittings 2023-11-30 07832268 frs-core:FurnitureFittings 2022-12-01 2023-11-30 07832268 frs-core:FurnitureFittings 2022-11-30 07832268 frs-core:NetGoodwill 2023-11-30 07832268 frs-core:NetGoodwill 2022-12-01 2023-11-30 07832268 frs-core:NetGoodwill 2022-11-30 07832268 frs-core:MotorVehicles 2023-11-30 07832268 frs-core:MotorVehicles 2022-12-01 2023-11-30 07832268 frs-core:MotorVehicles 2022-11-30 07832268 frs-core:ShareCapital 2023-11-30 07832268 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07832268 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07832268 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 07832268 frs-bus:SmallEntities 2022-12-01 2023-11-30 07832268 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07832268 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07832268 frs-bus:Director1 2022-12-01 2023-11-30 07832268 1 2022-12-01 2023-11-30 07832268 frs-countries:EnglandWales 2022-12-01 2023-11-30 07832268 2021-11-30 07832268 2022-11-30 07832268 2021-12-01 2022-11-30 07832268 frs-core:CurrentFinancialInstruments 2022-11-30 07832268 frs-core:Non-currentFinancialInstruments 2022-11-30 07832268 frs-core:ShareCapital 2022-11-30 07832268 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 07832268 1 2021-12-01 2022-11-30
Registered number: 07832268
Cherish Able Care Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07832268
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 644 859
Tangible Assets 4 101,651 59,955
102,295 60,814
CURRENT ASSETS
Debtors 5 577,591 524,459
Cash at bank and in hand 471,126 299,162
1,048,717 823,621
Creditors: Amounts Falling Due Within One Year 6 (100,267 ) (86,967 )
NET CURRENT ASSETS (LIABILITIES) 948,450 736,654
TOTAL ASSETS LESS CURRENT LIABILITIES 1,050,745 797,468
Creditors: Amounts Falling Due After More Than One Year 7 (69,900 ) (34,746 )
NET ASSETS 980,845 762,722
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 980,745 762,622
SHAREHOLDERS' FUNDS 980,845 762,722
Page 1
Page 2
For the year ending 30 November 2023 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 her 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
Ms Faith Hughes
Director
13/05/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. 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 at 20% on reduced balance.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% on reduced balance
Fixtures & Fittings 25% on reduced balance
Computer Equipment 25% on reduced balance
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 5 5
Sales, marketing and distribution 1 -
Care Assistant 45 43
51 48
3. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 10,000
As at 30 November 2023 10,000
Amortisation
As at 1 December 2022 9,141
Provided during the period 215
As at 30 November 2023 9,356
Net Book Value
As at 30 November 2023 644
As at 1 December 2022 859
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Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 97,102 11,674 15,267 124,043
Additions 73,064 - 2,515 75,579
As at 30 November 2023 170,166 11,674 17,782 199,622
Depreciation
As at 1 December 2022 45,253 7,816 11,019 64,088
Provided during the period 31,228 964 1,691 33,883
As at 30 November 2023 76,481 8,780 12,710 97,971
Net Book Value
As at 30 November 2023 93,685 2,894 5,072 101,651
As at 1 December 2022 51,849 3,858 4,248 59,955
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 97,423 89,791
Prepayments and accrued income - 1,000
Other debtors 11,094 433,668
108,517 524,459
Due after more than one year
Other debtors 469,074 -
469,074 -
577,591 524,459
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,691 3,351
Corporation tax 64,217 52,522
Other taxes and social security 28,267 19,385
Other creditors 2,956 8,673
Accruals and deferred income 3,136 3,036
100,267 86,967
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 69,900 34,746
69,900 34,746
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 41,029 51,038
41,029 51,038
Page 5