Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 09216383 Ms Linda Lloyd Mr Michael Adams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09216383 2023-04-30 09216383 2024-04-30 09216383 2023-05-01 2024-04-30 09216383 frs-core:CurrentFinancialInstruments 2024-04-30 09216383 frs-core:Non-currentFinancialInstruments 2024-04-30 09216383 frs-core:ComputerEquipment 2024-04-30 09216383 frs-core:ComputerEquipment 2023-05-01 2024-04-30 09216383 frs-core:ComputerEquipment 2023-04-30 09216383 frs-core:FurnitureFittings 2024-04-30 09216383 frs-core:FurnitureFittings 2023-05-01 2024-04-30 09216383 frs-core:FurnitureFittings 2023-04-30 09216383 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 09216383 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 09216383 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 09216383 frs-core:ShareCapital 2024-04-30 09216383 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09216383 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09216383 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 09216383 frs-bus:SmallEntities 2023-05-01 2024-04-30 09216383 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09216383 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09216383 frs-core:UnlistedNon-exchangeTraded 2024-04-30 09216383 frs-core:UnlistedNon-exchangeTraded 2023-04-30 09216383 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 09216383 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 09216383 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09216383 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 09216383 frs-bus:Director1 2023-05-01 2024-04-30 09216383 frs-bus:Director2 2023-05-01 2024-04-30 09216383 frs-countries:EnglandWales 2023-05-01 2024-04-30 09216383 2022-04-30 09216383 2023-04-30 09216383 2022-05-01 2023-04-30 09216383 frs-core:CurrentFinancialInstruments 2023-04-30 09216383 frs-core:Non-currentFinancialInstruments 2023-04-30 09216383 frs-core:ShareCapital 2023-04-30 09216383 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 09216383
Court House Care Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09216383
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 594 1,188
Investments 5 2 2
596 1,190
CURRENT ASSETS
Debtors 6 3,169,001 3,428,978
Cash at bank and in hand 185 24,431
3,169,186 3,453,409
Creditors: Amounts Falling Due Within One Year 7 (2,848,484 ) (2,944,001 )
NET CURRENT ASSETS (LIABILITIES) 320,702 509,408
TOTAL ASSETS LESS CURRENT LIABILITIES 321,298 510,598
Creditors: Amounts Falling Due After More Than One Year 8 (5,499,140 ) (8,678,075 )
NET LIABILITIES (5,177,842 ) (8,167,477 )
CAPITAL AND RESERVES
Called up share capital 9 860 860
Profit and Loss Account (5,178,702 ) (8,168,337 )
SHAREHOLDERS' FUNDS (5,177,842) (8,167,477)
Page 1
Page 2
For the year ending 30 April 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
Ms Linda Lloyd
Director
24/01/2025
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
Court House Care Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09216383 . The registered office is 4 Manor Park Business Centre, MacKenzie Way, Swindon Village, Cheltenham, GL51 9TX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention, except that as disclosed in the accounting policies certain items are shown at fair value, 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
The directors have considered the company’s and it's subsidiaries ability to continue as a going concern and, as part of this consideration, they have assessed the existing funding facilities of the company and the funding requirements forecast of the foreseeable future. The group as a whole have transitioned into mature trading phase with occupancy levels reaching 75% . The group and company now have an existing operational funding facility in place and all operational targets are being achieved.
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.
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.
2.4. 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:
Leasehold 20% straight line
Fixtures & Fittings 33% straight line
Computer Equipment 25% straight line
2.5. Financial Instruments
Recognition and measurement
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Company transfers to another party substantially all off the risks and reward of ownership of the financial asset, or c) the Company, despite having retained some, but not all, significant risks and rewards of ownership has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.
Non-financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
Financial assets
...CONTINUED
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2.5. Financial Instruments - continued
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised
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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 106,198 117,663 2,377 226,238
As at 30 April 2024 106,198 117,663 2,377 226,238
Depreciation
As at 1 May 2023 106,198 117,663 1,189 225,050
Provided during the period - - 594 594
As at 30 April 2024 106,198 117,663 1,783 225,644
...CONTINUED
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Net Book Value
As at 30 April 2024 - - 594 594
As at 1 May 2023 - - 1,188 1,188
5. Investments
Unlisted
£
Cost
As at 1 May 2023 2
As at 30 April 2024 2
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 2
As at 1 May 2023 2
Details of investments (including principal place of business of unincorporated entities) in which the Company holds 20% or more of the nominal value of any class of share capital are as follows:
Court House Care Investment Limited
Registered office: 4, Manor Park Business Centre Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.
Shareholding: 100% ordinary share capital (2023: 100% ordinary share capital)
By virtue of being held by Court House Care Investment Limited:
Aura Care Living Ltd
Registered office: 4, Manor Park Business Centre Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.
Shareholding: 100% ordinary share capital (2023: 100% ordinary share capital)
Aura Care Living Cirencester Ltd
Registered office: 4, Manor Park Business Centre Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.
Shareholding: 100% ordinary share capital (2023: 100% ordinary share capital)
Stratton Court Village (Cirencester) Management Company Ltd
Registered office: 4, Manor Park Business Centre Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.
Shareholding: 100% ordinary share capital (2023: 100% ordinary share capital)
Stratton Court Apartments Ltd
Registered office: 4, Manor Park Business Centre Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.
Shareholding: 100% ordinary share capital (2023: 100% ordinary share capital)
Linda Lloyd Homes Ltd
Registered office: 4, Manor Park Business Centre Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.
Shareholding: 100% ordinary share capital (2023: 100% ordinary share capital).
All companies are registered in England and Wales.
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 2,891,554 3,147,790
Other debtors 277,447 281,188
3,169,001 3,428,978
Amounts owed by group undertakings are interest free and repayable on demand.
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 38,021 39,846
Amounts owed to group undertakings - 167
Other creditors 2,790,360 2,872,603
Taxation and social security 20,103 31,385
2,848,484 2,944,001
Amounts owed to group undertakings are interest free and repayable on demand.
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Loan notes 5,299,140 8,628,075
Other loans 200,000 50,000
5,499,140 8,678,075
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 860 860
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