Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10934233 Mr Daniel Archer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10934233 2023-08-31 10934233 2024-08-31 10934233 2023-09-01 2024-08-31 10934233 frs-core:CurrentFinancialInstruments 2024-08-31 10934233 frs-core:Non-currentFinancialInstruments 2024-08-31 10934233 frs-core:ComputerEquipment 2024-08-31 10934233 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10934233 frs-core:ComputerEquipment 2023-08-31 10934233 frs-core:FurnitureFittings 2024-08-31 10934233 frs-core:FurnitureFittings 2023-09-01 2024-08-31 10934233 frs-core:FurnitureFittings 2023-08-31 10934233 frs-core:ShareCapital 2024-08-31 10934233 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10934233 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10934233 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10934233 frs-bus:SmallEntities 2023-09-01 2024-08-31 10934233 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10934233 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10934233 frs-bus:Director1 2023-09-01 2024-08-31 10934233 frs-countries:EnglandWales 2023-09-01 2024-08-31 10934233 2022-08-31 10934233 2023-08-31 10934233 2022-09-01 2023-08-31 10934233 frs-core:CurrentFinancialInstruments 2023-08-31 10934233 frs-core:Non-currentFinancialInstruments 2023-08-31 10934233 frs-core:ShareCapital 2023-08-31 10934233 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10934233
Visiting Angels Care Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10934233
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,532 2,599
2,532 2,599
CURRENT ASSETS
Debtors 5 683,087 688,166
Cash at bank and in hand 77,119 59,366
760,206 747,532
Creditors: Amounts Falling Due Within One Year 6 (122,495 ) (108,806 )
NET CURRENT ASSETS (LIABILITIES) 637,711 638,726
TOTAL ASSETS LESS CURRENT LIABILITIES 640,243 641,325
Creditors: Amounts Falling Due After More Than One Year 7 (657,419 ) (657,419 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (481 ) (494 )
NET LIABILITIES (17,657 ) (16,588 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (17,658 ) (16,589 )
SHAREHOLDERS' FUNDS (17,657) (16,588)
Page 1
Page 2
For the year ending 31 August 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
Mr Daniel Archer
Director
09/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Visiting Angels Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10934233 . The registered office is D82-1 Newton Chambers Road, Thorncliffe Business Park, Sheffield, South Yorkshire, S35 2PH.
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 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.
2.3. 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
Computer Equipment 33% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 95 (2023: 110)
95 110
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 200 5,404 5,604
Additions - 966 966
As at 31 August 2024 200 6,370 6,570
Depreciation
As at 1 September 2023 136 2,869 3,005
Provided during the period 16 1,017 1,033
As at 31 August 2024 152 3,886 4,038
Net Book Value
As at 31 August 2024 48 2,484 2,532
As at 1 September 2023 64 2,535 2,599
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 105,076 114,223
Other debtors - 46,069
105,076 160,292
Due after more than one year
Other debtors 578,011 527,874
683,087 688,166
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17,560 29,718
Other creditors 13,883 13,825
Taxation and social security 91,052 65,263
122,495 108,806
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 657,419 657,419
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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