Acorah Software Products - Accounts Production 15.0.600 false true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09062036 James Brady Lynsey Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09062036 2023-05-31 09062036 2024-05-31 09062036 2023-06-01 2024-05-31 09062036 frs-core:CurrentFinancialInstruments 2024-05-31 09062036 frs-core:FurnitureFittings 2024-05-31 09062036 frs-core:FurnitureFittings 2023-06-01 2024-05-31 09062036 frs-core:FurnitureFittings 2023-05-31 09062036 frs-core:ShareCapital 2024-05-31 09062036 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09062036 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09062036 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09062036 frs-bus:SmallEntities 2023-06-01 2024-05-31 09062036 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09062036 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09062036 frs-bus:Director1 2023-06-01 2024-05-31 09062036 frs-bus:Director2 2023-06-01 2024-05-31 09062036 frs-countries:EnglandWales 2023-06-01 2024-05-31 09062036 2022-05-31 09062036 2023-05-31 09062036 2022-06-01 2023-05-31 09062036 frs-core:CurrentFinancialInstruments 2023-05-31 09062036 frs-core:ShareCapital 2023-05-31 09062036 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09062036
White Cross Care Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Veritons
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09062036
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 291 388
291 388
CURRENT ASSETS
Debtors 5 25,675 32,245
Cash at bank and in hand 25,351 20,121
51,026 52,366
Creditors: Amounts Falling Due Within One Year 6 (28,251 ) (51,401 )
NET CURRENT ASSETS (LIABILITIES) 22,775 965
TOTAL ASSETS LESS CURRENT LIABILITIES 23,066 1,353
PROVISIONS FOR LIABILITIES
Deferred Taxation (55 ) (74 )
NET ASSETS 23,011 1,279
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 23,001 1,269
SHAREHOLDERS' FUNDS 23,011 1,279
Page 1
Page 2
For the year ending 31 May 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
Lynsey Wilson
Director
18/10/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
White Cross Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09062036 . The registered office is Fort Horsted Business Centre, Primrose Close, Chatham, Kent, ME4 6HZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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
Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate.  The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future.  The directors believe this to be the case as the company has positive cash balances and no significant long term liabilities. 
Having regard to the above,  the directors believe it appropriate to adopt 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 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:
Fixtures & Fittings 25% reducing balance
2.5. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current 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 
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.  Such assets and liabilities are not recognised if the timing difference arsies from goodwill or from the initial recognition of other assets and liabilities in a transaction tht affects neither the tax profit nor the accounting profit.  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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2023: 17)
16 17
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2023 4,511
As at 31 May 2024 4,511
Depreciation
As at 1 June 2023 4,123
Provided during the period 97
As at 31 May 2024 4,220
Net Book Value
As at 31 May 2024 291
As at 1 June 2023 388
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 25,675 32,245
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 13,342 36,054
Taxation and social security 14,909 15,347
28,251 51,401
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4