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 06694399 Mrs Melanie Morgan Mr David Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06694399 2022-11-30 06694399 2023-11-30 06694399 2022-12-01 2023-11-30 06694399 frs-core:CurrentFinancialInstruments 2023-11-30 06694399 frs-core:Non-currentFinancialInstruments 2023-11-30 06694399 frs-core:BetweenOneFiveYears 2023-11-30 06694399 frs-core:ComputerEquipment 2023-11-30 06694399 frs-core:ComputerEquipment 2022-12-01 2023-11-30 06694399 frs-core:ComputerEquipment 2022-11-30 06694399 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 06694399 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 06694399 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 06694399 frs-core:MotorVehicles 2023-11-30 06694399 frs-core:MotorVehicles 2022-12-01 2023-11-30 06694399 frs-core:MotorVehicles 2022-11-30 06694399 frs-core:PlantMachinery 2023-11-30 06694399 frs-core:PlantMachinery 2022-12-01 2023-11-30 06694399 frs-core:PlantMachinery 2022-11-30 06694399 frs-core:WithinOneYear 2023-11-30 06694399 frs-core:ShareCapital 2023-11-30 06694399 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 06694399 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 06694399 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 06694399 frs-bus:SmallEntities 2022-12-01 2023-11-30 06694399 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 06694399 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 06694399 frs-bus:Director1 2022-12-01 2023-11-30 06694399 frs-bus:Director2 2022-12-01 2023-11-30 06694399 frs-countries:EnglandWales 2022-12-01 2023-11-30 06694399 2021-11-30 06694399 2022-11-30 06694399 2021-12-01 2022-11-30 06694399 frs-core:CurrentFinancialInstruments 2022-11-30 06694399 frs-core:Non-currentFinancialInstruments 2022-11-30 06694399 frs-core:BetweenOneFiveYears 2022-11-30 06694399 frs-core:WithinOneYear 2022-11-30 06694399 frs-core:ShareCapital 2022-11-30 06694399 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 06694399
Castle Care Specialist Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
1st Floor
Brook House, Brook Road
Whitchurch
Cardiff
CF14 1DU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06694399
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 232,651 226,401
232,651 226,401
CURRENT ASSETS
Debtors 4 - 2,611
Cash at bank and in hand 15,548 63,199
15,548 65,810
Creditors: Amounts Falling Due Within One Year 5 (125,282 ) (125,655 )
NET CURRENT ASSETS (LIABILITIES) (109,734 ) (59,845 )
TOTAL ASSETS LESS CURRENT LIABILITIES 122,917 166,556
Creditors: Amounts Falling Due After More Than One Year 6 (110,137 ) (127,527 )
NET ASSETS 12,780 39,029
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 12,778 39,027
SHAREHOLDERS' FUNDS 12,780 39,029
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 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
Mr David Morgan
Director
29/08/2024
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 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.
1.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.
1.3. 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:
Freehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
1.4. 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.
1.5. 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 year 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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 20)
17 20
Page 3
Page 4
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 434,776 148,315 76,970 8,297 668,358
Additions - - 74,946 1,884 76,830
Disposals - - (76,970 ) - (76,970 )
As at 30 November 2023 434,776 148,315 74,946 10,181 668,218
Depreciation
As at 1 December 2022 261,762 135,524 41,793 2,878 441,957
Provided during the period 17,638 3,197 12,491 2,077 35,403
Disposals - - (41,793 ) - (41,793 )
As at 30 November 2023 279,400 138,721 12,491 4,955 435,567
Net Book Value
As at 30 November 2023 155,376 9,594 62,455 5,226 232,651
As at 1 December 2022 173,014 12,791 35,177 5,419 226,401
4. Debtors
2023 2022
£ £
Due within one year
Other debtors - 2,611
- 2,611
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 8,078 11,528
Bank loans and overdrafts 34,169 38,129
Amounts owed to group undertakings 49,720 41,852
Other creditors 7,529 2,506
Taxation and social security 25,786 31,640
125,282 125,655
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 54,231 34,191
Bank loans 55,906 93,336
110,137 127,527
Page 4
Page 5
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 8,078 11,528
Between one and five years 54,231 34,191
62,309 45,719
62,309 45,719
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. General Information
Castle Care Specialist Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06694399 . The registered office is The Castle, 162 Cardiff Road, Aberaman, Aberdare, CF44 6YY.
Page 5