Acorah Software Products - Accounts Production 15.0.600 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 09380829 Mr Zulfikar Mamon Mr Dariusz Motyka Mr Josh Cocklin Mrs Barbara Hobbs Mr Dariusz Motyka iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09380829 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 09380829 2023-03-31 09380829 2024-03-31 09380829 2023-04-01 2024-03-31 09380829 frs-core:CurrentFinancialInstruments 2024-03-31 09380829 frs-core:Non-currentFinancialInstruments 2024-03-31 09380829 frs-core:BetweenOneFiveYears 2024-03-31 09380829 frs-core:FurnitureFittings 2024-03-31 09380829 frs-core:FurnitureFittings 2023-04-01 2024-03-31 09380829 frs-core:FurnitureFittings 2023-03-31 09380829 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 09380829 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09380829 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 09380829 frs-core:MotorVehicles 2024-03-31 09380829 frs-core:MotorVehicles 2023-04-01 2024-03-31 09380829 frs-core:MotorVehicles 2023-03-31 09380829 frs-core:WithinOneYear 2024-03-31 09380829 frs-core:ShareCapital 2024-03-31 09380829 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09380829 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09380829 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 09380829 frs-bus:SmallEntities 2023-04-01 2024-03-31 09380829 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09380829 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09380829 frs-bus:Director1 2023-04-01 2024-03-31 09380829 frs-bus:Director2 2023-04-01 2024-03-31 09380829 frs-bus:Director3 2023-04-01 2024-03-31 09380829 frs-bus:Director4 2023-04-01 2024-03-31 09380829 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 09380829 frs-core:CurrentFinancialInstruments 1 2024-03-31 09380829 frs-core:CurrentFinancialInstruments 2 2024-03-31 09380829 frs-core:CurrentFinancialInstruments 3 2024-03-31 09380829 frs-core:CurrentFinancialInstruments 8 2024-03-31 09380829 frs-countries:EnglandWales 2023-04-01 2024-03-31 09380829 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 09380829 2022-03-31 09380829 2023-03-31 09380829 2022-04-01 2023-03-31 09380829 frs-core:CurrentFinancialInstruments 2023-03-31 09380829 frs-core:Non-currentFinancialInstruments 2023-03-31 09380829 frs-core:BetweenOneFiveYears 2023-03-31 09380829 frs-core:WithinOneYear 2023-03-31 09380829 frs-core:ShareCapital 2023-03-31 09380829 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 09380829 frs-core:CurrentFinancialInstruments 1 2023-03-31 09380829 frs-core:CurrentFinancialInstruments 2 2023-03-31 09380829 frs-core:CurrentFinancialInstruments 3 2023-03-31 09380829 frs-core:CurrentFinancialInstruments 8 2023-03-31
Registered number: 09380829
Blue Angel Care Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09380829
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 528,089 532,929
528,089 532,929
CURRENT ASSETS
Stocks 5 397,571 326,675
Debtors 6 113,540 106,576
Cash at bank and in hand 109,037 55,932
620,148 489,183
Creditors: Amounts Falling Due Within One Year 7 (454,857 ) (341,374 )
NET CURRENT ASSETS (LIABILITIES) 165,291 147,809
TOTAL ASSETS LESS CURRENT LIABILITIES 693,380 680,738
Creditors: Amounts Falling Due After More Than One Year 8 (339,316 ) (408,837 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (21,650 ) (13,667 )
NET ASSETS 332,414 258,234
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 332,314 258,134
SHAREHOLDERS' FUNDS 332,414 258,234
Page 1
Page 2
For the year ending 31 March 2024 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 Dariusz Motyka
Director
14 June 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blue Angel Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09380829 . The registered office is 4 Richfield Place, 12 Richfield Avenue, Reading, Berkshire, RG1 8EQ.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation thgat the company has adequate resources to continue in operational existance for the forseeable future. The directors continue to operate the going concern basis of accounting in preparing the financial statements.
2.3. 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.

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.
2.4. 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:


Freehold 2% straight line basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
The freehold was purchased at the end of the accounting year and no depreciation has been provided in the year to 31 March 2021
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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was  223 (2023: 187)
223 187
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 452,121 129,584 91,260 672,965
Additions - 59,819 729 60,548
Disposals - (62,024 ) (6,053 ) (68,077 )
As at 31 March 2024 452,121 127,379 85,936 665,436
Depreciation
As at 1 April 2023 18,084 72,734 49,218 140,036
Provided during the period 9,042 22,924 9,559 41,525
Disposals - (42,700 ) (1,514 ) (44,214 )
As at 31 March 2024 27,126 52,958 57,263 137,347
Net Book Value
As at 31 March 2024 424,995 74,421 28,673 528,089
As at 1 April 2023 434,037 56,850 42,042 532,929
5. Stocks
2024 2023
£ £
Turnover - work in progress 397,571 326,675
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 94,365 74,974
Other debtors 19,175 16,184
Corporation tax recoverable - 15,418
113,540 106,576
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,878 12,272
Bank loans and overdrafts 84,629 84,629
Corporation tax payable 16,753 -
Other taxes and social security 69,165 55,612
Client Deposit Held 90,100 51,075
Other creditors (Current liabilities - creditors < 1 year) 26,066 22,782
Work in progress - care visits 135,006 100,183
Staff DBS Deposit Held 5,112 3,307
Pensions 15,148 11,514
Accruals and deferred income 3,000 -
454,857 341,374
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 60,492 47,214
Bank loans 278,824 361,623
339,316 408,837
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
Bank borrowings are secured by a fixed and floating charge over all the company's assets.
2024 2023
£ £
Bank loans 150,284 160,716
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,127 15,466
Later than one year and not later than five years 66,191 50,702
79,318 66,168
Less: Finance charges allocated to future periods 8,948 6,682
70,370 59,486
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10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 21,650 13,667
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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