Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 09498308 Mrs Teresa Harvey Mr Lee Harvey Mr Lee Harvey Mrs T Harvey true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09498308 2023-02-28 09498308 2024-02-29 09498308 2023-03-01 2024-02-29 09498308 frs-core:CurrentFinancialInstruments 2024-02-29 09498308 frs-core:Non-currentFinancialInstruments 2024-02-29 09498308 frs-core:BetweenOneFiveYears 2024-02-29 09498308 frs-core:ComputerEquipment 2024-02-29 09498308 frs-core:ComputerEquipment 2023-03-01 2024-02-29 09498308 frs-core:ComputerEquipment 2023-02-28 09498308 frs-core:FurnitureFittings 2024-02-29 09498308 frs-core:FurnitureFittings 2023-03-01 2024-02-29 09498308 frs-core:FurnitureFittings 2023-02-28 09498308 frs-core:MotorVehicles 2024-02-29 09498308 frs-core:MotorVehicles 2023-03-01 2024-02-29 09498308 frs-core:MotorVehicles 2023-02-28 09498308 frs-core:PlantMachinery 2024-02-29 09498308 frs-core:PlantMachinery 2023-03-01 2024-02-29 09498308 frs-core:PlantMachinery 2023-02-28 09498308 frs-core:WithinOneYear 2024-02-29 09498308 frs-core:ShareCapital 2024-02-29 09498308 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 09498308 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 09498308 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 09498308 frs-bus:SmallEntities 2023-03-01 2024-02-29 09498308 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 09498308 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 09498308 1 2023-03-01 2024-02-29 09498308 frs-bus:Director1 2023-03-01 2024-02-29 09498308 frs-bus:CompanySecretary1 2023-03-01 2024-02-29 09498308 frs-bus:CompanySecretary2 2023-03-01 2024-02-29 09498308 frs-core:CurrentFinancialInstruments 1 2024-02-29 09498308 frs-core:CurrentFinancialInstruments 2 2024-02-29 09498308 frs-core:CurrentFinancialInstruments 3 2024-02-29 09498308 frs-countries:EnglandWales 2023-03-01 2024-02-29 09498308 2022-02-28 09498308 2023-02-28 09498308 2022-03-01 2023-02-28 09498308 frs-core:CurrentFinancialInstruments 2023-02-28 09498308 frs-core:Non-currentFinancialInstruments 2023-02-28 09498308 frs-core:BetweenOneFiveYears 2023-02-28 09498308 frs-core:WithinOneYear 2023-02-28 09498308 frs-core:ShareCapital 2023-02-28 09498308 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09498308 frs-core:CurrentFinancialInstruments 1 2023-02-28 09498308 frs-core:CurrentFinancialInstruments 2 2023-02-28 09498308 frs-core:CurrentFinancialInstruments 3 2023-02-28
Registered number: 09498308
Nightowls Home Care Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09498308
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,072 25,395
55,072 25,395
CURRENT ASSETS
Stocks 5 21,833 22,365
Debtors 6 51,792 71,638
Cash at bank and in hand 30,652 21,666
104,277 115,669
Creditors: Amounts Falling Due Within One Year 7 (57,847 ) (41,502 )
NET CURRENT ASSETS (LIABILITIES) 46,430 74,167
TOTAL ASSETS LESS CURRENT LIABILITIES 101,502 99,562
Creditors: Amounts Falling Due After More Than One Year 8 (18,397 ) -
NET ASSETS 83,105 99,562
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 83,005 99,462
SHAREHOLDERS' FUNDS 83,105 99,562
Page 1
Page 2
For the year ending 29 February 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 Teresa Harvey
Director
5th November 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
Nightowls Home Care Limited Registered number 09498308 is a limited by shares company incorporated in England & Wales. The Registered Office is 10 Kingsway, West Mersea, Colchester, CO5 8TH.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. 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.
2.5. 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.
Page 3
Page 4
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 22)
19 22
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2023 19,793 49,560 - 6,285 75,638
Additions 1,928 39,400 2,116 - 43,444
As at 29 February 2024 21,721 88,960 2,116 6,285 119,082
Depreciation
As at 1 March 2023 10,350 36,568 - 3,325 50,243
Provided during the period 2,274 10,478 423 592 13,767
As at 29 February 2024 12,624 47,046 423 3,917 64,010
Net Book Value
As at 29 February 2024 9,097 41,914 1,693 2,368 55,072
As at 1 March 2023 9,443 12,992 - 2,960 25,395
5. Stocks
2024 2023
£ £
Work in progress 21,833 22,365
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 32,392 51,526
Prepayments and accrued income 1,525 307
Staff Loan 17,875 19,805
51,792 71,638
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,436 -
Trade creditors 434 732
Corporation tax 27,898 36,181
Other taxes and social security 3,588 2,459
Company Credit Card 907 352
Staff Pay Creditor 17,550 -
Accruals and deferred income 1,674 1,530
Director's loan account 360 248
57,847 41,502
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,397 -
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,436 -
Later than one year and not later than five years 18,397 -
23,833 -
23,833 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 50,000 61,000
13. Ultimate Controlling Party
The company's ultimate controlling party is Mrs T Harvey by virtue of her ownership of 75% of the issued share capital in the company.
Page 6