Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 04276520 Mr Stephen Gapper Mrs Janette Gapper Mrs Melissa Burnett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04276520 2022-12-31 04276520 2023-12-31 04276520 2023-01-01 2023-12-31 04276520 frs-core:CurrentFinancialInstruments 2023-12-31 04276520 frs-core:Non-currentFinancialInstruments 2023-12-31 04276520 frs-core:BetweenOneFiveYears 2023-12-31 04276520 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 04276520 frs-core:MotorVehicles 2023-12-31 04276520 frs-core:MotorVehicles 2023-01-01 2023-12-31 04276520 frs-core:MotorVehicles 2022-12-31 04276520 frs-core:OtherResidualIntangibleAssets 2023-12-31 04276520 frs-core:OtherResidualIntangibleAssets 2022-12-31 04276520 frs-core:PlantMachinery 2023-12-31 04276520 frs-core:PlantMachinery 2023-01-01 2023-12-31 04276520 frs-core:PlantMachinery 2022-12-31 04276520 frs-core:WithinOneYear 2023-12-31 04276520 frs-core:ShareCapital 2023-12-31 04276520 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04276520 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04276520 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 04276520 frs-bus:SmallEntities 2023-01-01 2023-12-31 04276520 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04276520 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04276520 frs-bus:Director1 2023-01-01 2023-12-31 04276520 frs-bus:Director1 2022-12-31 04276520 frs-bus:Director1 2023-12-31 04276520 frs-bus:Director2 2023-01-01 2023-12-31 04276520 frs-bus:Director2 2022-12-31 04276520 frs-bus:Director2 2023-12-31 04276520 frs-bus:Director3 2023-01-01 2023-12-31 04276520 frs-bus:Director3 2022-12-31 04276520 frs-bus:Director3 2023-12-31 04276520 frs-countries:EnglandWales 2023-01-01 2023-12-31 04276520 2021-12-31 04276520 2022-12-31 04276520 2022-01-01 2022-12-31 04276520 frs-core:CurrentFinancialInstruments 2022-12-31 04276520 frs-core:Non-currentFinancialInstruments 2022-12-31 04276520 frs-core:BetweenOneFiveYears 2022-12-31 04276520 frs-core:WithinOneYear 2022-12-31 04276520 frs-core:ShareCapital 2022-12-31 04276520 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 04276520
Eminent Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04276520
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 71,248 13,832
71,248 13,832
CURRENT ASSETS
Debtors 6 134,066 210,222
Cash at bank and in hand 102,483 73,251
236,549 283,473
Creditors: Amounts Falling Due Within One Year 7 (115,692 ) (93,146 )
NET CURRENT ASSETS (LIABILITIES) 120,857 190,327
TOTAL ASSETS LESS CURRENT LIABILITIES 192,105 204,159
Creditors: Amounts Falling Due After More Than One Year 8 (55,232 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,812 ) (2,628 )
NET ASSETS 119,061 201,531
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 118,061 200,531
SHAREHOLDERS' FUNDS 119,061 201,531
Page 1
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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
Mr Stephen Gapper
Director
10/09/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eminent Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04276520 . The registered office is Construct House Winchester Road, Alresford, SO24 9EZ.
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
The cost of the franchise license is being amortised to the profit & 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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.5. 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.
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2.6. 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.
2.7. 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: 60 (2022: 69)
60 69
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 39,348
As at 31 December 2023 39,348
Amortisation
As at 1 January 2023 39,348
As at 31 December 2023 39,348
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 53,499 - 53,499
Additions 5,931 75,235 81,166
As at 31 December 2023 59,430 75,235 134,665
Depreciation
As at 1 January 2023 39,667 - 39,667
Provided during the period 4,941 18,809 23,750
As at 31 December 2023 44,608 18,809 63,417
Net Book Value
As at 31 December 2023 14,822 56,426 71,248
As at 1 January 2023 13,832 - 13,832
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 89,912 100,388
Prepayments and accrued income 1,530 1,446
Other debtors 32,440 51,190
Directors' loan accounts 10,184 57,198
134,066 210,222
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,067 -
Bank loans and overdrafts - 2,193
Corporation tax 17,948 19,670
Other taxes and social security 13,045 10,310
Net wages 56,223 53,404
Other creditors 2,402 2,242
Accruals and deferred income 17,007 5,327
115,692 93,146
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 55,232 -
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,067 -
Later than one year and not later than five years 55,232 -
64,299 -
64,299 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 24,500 43,680
Later than one year and not later than five years - 24,500
24,500 68,180
12. 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 Stephen Gapper 28,599 58,275 83,256 - 3,618
Mrs Janette Gapper 28,599 58,275 83,256 - 3,618
Mrs Melissa Burnett - 2,948 - - 2,948
The above loans are unsecured, interest free and repayable on demand.
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