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 07435816 Mr Mark Shoebridge Mr David Shoebridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07435816 2022-11-30 07435816 2023-11-30 07435816 2022-12-01 2023-11-30 07435816 frs-core:CurrentFinancialInstruments 2023-11-30 07435816 frs-core:ComputerEquipment 2023-11-30 07435816 frs-core:ComputerEquipment 2022-12-01 2023-11-30 07435816 frs-core:ComputerEquipment 2022-11-30 07435816 frs-core:FurnitureFittings 2023-11-30 07435816 frs-core:FurnitureFittings 2022-12-01 2023-11-30 07435816 frs-core:FurnitureFittings 2022-11-30 07435816 frs-core:PlantMachinery 2023-11-30 07435816 frs-core:PlantMachinery 2022-12-01 2023-11-30 07435816 frs-core:PlantMachinery 2022-11-30 07435816 frs-core:ShareCapital 2023-11-30 07435816 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07435816 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07435816 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 07435816 frs-bus:SmallEntities 2022-12-01 2023-11-30 07435816 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07435816 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07435816 frs-bus:Director1 2022-12-01 2023-11-30 07435816 frs-bus:Director2 2022-12-01 2023-11-30 07435816 frs-countries:EnglandWales 2022-12-01 2023-11-30 07435816 2021-11-30 07435816 2022-11-30 07435816 2021-12-01 2022-11-30 07435816 frs-core:CurrentFinancialInstruments 2022-11-30 07435816 frs-core:ShareCapital 2022-11-30 07435816 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07435816
Essential Social Care Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07435816
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,051 14,247
23,051 14,247
CURRENT ASSETS
Debtors 5 830,497 817,616
Cash at bank and in hand 86,616 22,867
917,113 840,483
Creditors: Amounts Falling Due Within One Year 6 (157,144 ) (250,581 )
NET CURRENT ASSETS (LIABILITIES) 759,969 589,902
TOTAL ASSETS LESS CURRENT LIABILITIES 783,020 604,149
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,380 ) (2,707 )
NET ASSETS 778,640 601,442
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 778,637 601,439
SHAREHOLDERS' FUNDS 778,640 601,442
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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 Mark Shoebridge
Director
11/09/2024
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
Essential Social Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07435816 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 42 (2022: 33)
42 33
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 29,302 2,026 6,362 37,690
Additions 12,228 - 642 12,870
As at 30 November 2023 41,530 2,026 7,004 50,560
Depreciation
As at 1 December 2022 17,621 1,598 4,224 23,443
Provided during the period 3,586 64 416 4,066
As at 30 November 2023 21,207 1,662 4,640 27,509
Net Book Value
As at 30 November 2023 20,323 364 2,364 23,051
As at 1 December 2022 11,681 428 2,138 14,247
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 288,794 271,820
Other debtors 541,703 545,796
830,497 817,616
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 49,206 73,095
Taxation and social security 107,938 177,486
157,144 250,581
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
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8. Related Party Transactions
Included in the Other Debtors is an amount owed from the company directors totalling £196,594 (2022 - £199,050), no interest is to be charged.
Included in the Other Debtors is an amount owed from Traditional Build Ltd totalling £340,000 (2022 - £340,000), for which Mr D Shoebridge is a director. No interest is to be charged and no repayment terms have been agreed.
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