Acorah Software Products - Accounts Production 16.2.800 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09680315 D Cameron iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09680315 2023-07-31 09680315 2024-07-31 09680315 2023-08-01 2024-07-31 09680315 frs-core:CurrentFinancialInstruments 2024-07-31 09680315 frs-core:ComputerEquipment 2024-07-31 09680315 frs-core:ComputerEquipment 2023-08-01 2024-07-31 09680315 frs-core:ComputerEquipment 2023-07-31 09680315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2024-07-31 09680315 frs-core:FurnitureFittings 2024-07-31 09680315 frs-core:FurnitureFittings 2023-08-01 2024-07-31 09680315 frs-core:FurnitureFittings 2023-07-31 09680315 frs-core:OtherResidualIntangibleAssets 2024-07-31 09680315 frs-core:OtherResidualIntangibleAssets 2023-08-01 2024-07-31 09680315 frs-core:OtherResidualIntangibleAssets 2023-07-31 09680315 frs-core:PlantMachinery 2024-07-31 09680315 frs-core:PlantMachinery 2023-08-01 2024-07-31 09680315 frs-core:PlantMachinery 2023-07-31 09680315 frs-core:ShareCapital 2024-07-31 09680315 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09680315 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09680315 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09680315 frs-bus:SmallEntities 2023-08-01 2024-07-31 09680315 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09680315 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09680315 frs-bus:Director1 2023-08-01 2024-07-31 09680315 frs-countries:EnglandWales 2023-08-01 2024-07-31 09680315 2022-07-31 09680315 2023-07-31 09680315 2022-08-01 2023-07-31 09680315 frs-core:CurrentFinancialInstruments 2023-07-31 09680315 frs-core:ShareCapital 2023-07-31 09680315 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09680315
Cameron Quality Care Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09680315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,997 12,549
Tangible Assets 5 5,079 5,592
14,076 18,141
CURRENT ASSETS
Debtors 6 67,812 74,579
Cash at bank and in hand 135,674 228,972
203,486 303,551
Creditors: Amounts Falling Due Within One Year 7 (147,417 ) (170,976 )
NET CURRENT ASSETS (LIABILITIES) 56,069 132,575
TOTAL ASSETS LESS CURRENT LIABILITIES 70,145 150,716
PROVISIONS FOR LIABILITIES
Deferred Taxation (965 ) (1,063 )
NET ASSETS 69,180 149,653
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 69,080 149,553
SHAREHOLDERS' FUNDS 69,180 149,653
Page 1
Page 2
For the year ending 31 July 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 his 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
D Cameron
Director
9 April 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Cameron Quality Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09680315 . The registered office is Stanway House Almondsbury Business Centre, Woodlands, Bristol, BS32 4QH.
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 - Other Intangible
Other intangible assets are included at cost less amortisation and are amortised over their useful 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:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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.
2.6. Presentation Currency
The accounts are presented in £ sterling.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 62 (2023: 65)
62 65
4. Intangible Assets
Other
£
Cost
As at 1 August 2023 35,467
As at 31 July 2024 35,467
Amortisation
As at 1 August 2023 22,918
Provided during the period 3,552
As at 31 July 2024 26,470
Net Book Value
As at 31 July 2024 8,997
As at 1 August 2023 12,549
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 5,941 2,141 10,889 18,971
Additions 250 - 2,217 2,467
Disposals (3,415 ) (1,059 ) (5,936 ) (10,410 )
As at 31 July 2024 2,776 1,082 7,170 11,028
Depreciation
As at 1 August 2023 4,520 1,281 7,578 13,379
Provided during the period 613 402 1,697 2,712
Disposals (3,415 ) (940 ) (5,787 ) (10,142 )
As at 31 July 2024 1,718 743 3,488 5,949
Net Book Value
As at 31 July 2024 1,058 339 3,682 5,079
As at 1 August 2023 1,421 860 3,311 5,592
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 21,171 (13,515 )
Prepayments and accrued income 41,466 82,919
Other debtors 5,175 5,175
67,812 74,579
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,916 1,274
Corporation tax 11,415 25,716
Other taxes and social security 28,722 39,478
Net wages 69,377 79,488
Other creditors 3,351 6,998
Accruals and deferred income 29,865 17,548
Director's loan account 771 474
147,417 170,976
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Duncan Cameron 
Director
At the end of the financial year, the Company owed its' Director £771 (2023: £474). This loan is interest free and repayable on demand
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