Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05056629 Mrs Pauline Dryden Mrs Pauline Dryden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05056629 2023-03-31 05056629 2024-03-31 05056629 2023-04-01 2024-03-31 05056629 frs-core:CurrentFinancialInstruments 2024-03-31 05056629 frs-core:Non-currentFinancialInstruments 2024-03-31 05056629 frs-core:ComputerEquipment 2024-03-31 05056629 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05056629 frs-core:ComputerEquipment 2023-03-31 05056629 frs-core:FurnitureFittings 2024-03-31 05056629 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05056629 frs-core:FurnitureFittings 2023-03-31 05056629 frs-core:NetGoodwill 2024-03-31 05056629 frs-core:NetGoodwill 2023-04-01 2024-03-31 05056629 frs-core:NetGoodwill 2023-03-31 05056629 frs-core:MotorVehicles 2024-03-31 05056629 frs-core:MotorVehicles 2023-04-01 2024-03-31 05056629 frs-core:MotorVehicles 2023-03-31 05056629 frs-core:ShareCapital 2024-03-31 05056629 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05056629 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05056629 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05056629 frs-bus:SmallEntities 2023-04-01 2024-03-31 05056629 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05056629 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05056629 frs-bus:Director1 2023-04-01 2024-03-31 05056629 frs-bus:Director1 2023-03-31 05056629 frs-bus:Director1 2024-03-31 05056629 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05056629 frs-core:CurrentFinancialInstruments 1 2024-03-31 05056629 frs-core:CurrentFinancialInstruments 2 2024-03-31 05056629 frs-core:CurrentFinancialInstruments 3 2024-03-31 05056629 frs-core:CurrentFinancialInstruments 4 2024-03-31 05056629 frs-countries:EnglandWales 2023-04-01 2024-03-31 05056629 2022-03-31 05056629 2023-03-31 05056629 2022-04-01 2023-03-31 05056629 frs-core:CurrentFinancialInstruments 2023-03-31 05056629 frs-core:Non-currentFinancialInstruments 2023-03-31 05056629 frs-core:ShareCapital 2023-03-31 05056629 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05056629 frs-core:CurrentFinancialInstruments 1 2023-03-31 05056629 frs-core:CurrentFinancialInstruments 2 2023-03-31 05056629 frs-core:CurrentFinancialInstruments 3 2023-03-31 05056629 frs-core:CurrentFinancialInstruments 4 2023-03-31
Registered number: 05056629
Quality Home care (Barnsley) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05056629
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,945 2,592
1,945 2,592
CURRENT ASSETS
Debtors 6 55,735 59,369
Cash at bank and in hand 26,695 16,646
82,430 76,015
Creditors: Amounts Falling Due Within One Year 7 (69,624 ) (56,678 )
NET CURRENT ASSETS (LIABILITIES) 12,806 19,337
TOTAL ASSETS LESS CURRENT LIABILITIES 14,751 21,929
Creditors: Amounts Falling Due After More Than One Year 8 (10,867 ) (20,867 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (203 ) (247 )
NET ASSETS 3,681 815
CAPITAL AND RESERVES
Called up share capital 9 103 103
Profit and Loss Account 3,578 712
SHAREHOLDERS' FUNDS 3,681 815
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Pauline Dryden
Director
30/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Quality Home care (Barnsley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05056629 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Office Equipment 25% reducing balance
2.5. 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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 27)
15 27
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 60,000
As at 31 March 2024 60,000
Amortisation
As at 1 April 2023 60,000
As at 31 March 2024 60,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Office Equipment Total
£ £ £ £
Cost
As at 1 April 2023 1,500 3,702 16,482 21,684
As at 31 March 2024 1,500 3,702 16,482 21,684
Depreciation
As at 1 April 2023 867 3,490 14,735 19,092
Provided during the period 158 53 436 647
As at 31 March 2024 1,025 3,543 15,171 19,739
Net Book Value
As at 31 March 2024 475 159 1,311 1,945
As at 1 April 2023 633 212 1,747 2,592
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,999 20,001
Prepayments and accrued income 3,180 1,630
S455 Corporation tax recoverable 6,802 -
Loan to Employees - 400
Rent Deposit 600 -
Director's loan account 20,154 37,338
55,735 59,369
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,800 10,800
Corporation tax 28,678 9,149
PAYE control 9,242 17,435
Wages control 14,057 17,451
Pension Control 1,497 1,228
Attachment of earning 2,370 615
Loan Account - Claire Lumb 365 -
Loan Account - Shane Dryden) (635 ) -
Loan Account - April Barnett 365 -
Accruals and deferred income 2,885 -
69,624 56,678
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 10,867 20,867
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 103 103
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mrs Pauline Dryden 37,338 47,000 29,816 - 20,154
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2024 2023
£ £
Mrs Pauline Dryden 36,260 2,500
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 37,355 8,500
12. Related Party Transactions
The company is controlled by Mrs P Dryden, director & shareholder of the company.
Page 5