Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04520218 Mr John Taylor Mrs Julie Ward-Wills Mr Kenneth Hudson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04520218 2023-08-31 04520218 2024-08-31 04520218 2023-09-01 2024-08-31 04520218 frs-core:CurrentFinancialInstruments 2024-08-31 04520218 frs-core:ComputerEquipment 2023-09-01 2024-08-31 04520218 frs-core:FurnitureFittings 2024-08-31 04520218 frs-core:FurnitureFittings 2023-09-01 2024-08-31 04520218 frs-core:FurnitureFittings 2023-08-31 04520218 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 04520218 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 04520218 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 04520218 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04520218 frs-core:PlantMachinery 2024-08-31 04520218 frs-core:PlantMachinery 2023-09-01 2024-08-31 04520218 frs-core:PlantMachinery 2023-08-31 04520218 frs-core:OtherReservesSubtotal 2024-08-31 04520218 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04520218 frs-bus:CompanyLimitedByGuarantee 2023-09-01 2024-08-31 04520218 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04520218 frs-bus:SmallEntities 2023-09-01 2024-08-31 04520218 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04520218 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04520218 frs-bus:Director1 2023-09-01 2024-08-31 04520218 frs-bus:Director2 2023-09-01 2024-08-31 04520218 frs-bus:Director3 2023-09-01 2024-08-31 04520218 frs-countries:EnglandWales 2023-09-01 2024-08-31 04520218 2022-08-31 04520218 2023-08-31 04520218 2022-09-01 2023-08-31 04520218 frs-core:CurrentFinancialInstruments 2023-08-31 04520218 frs-core:OtherReservesSubtotal 2023-08-31 04520218 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04520218
Carers Direct (S.W.) Ltd
Financial Statements
For The Year Ended 31 August 2024
Tax & Accounts SW Ltd
Chartered Tax Advisers
92 Fore Street
Kingsbridge
Devon
TQ7 1PP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04520218
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,768 2,797
2,768 2,797
CURRENT ASSETS
Stocks 5 1,038 1,928
Debtors 6 87,995 63,207
Cash at bank and in hand 143,218 117,913
232,251 183,048
Creditors: Amounts Falling Due Within One Year 7 (170,037 ) (121,020 )
NET CURRENT ASSETS (LIABILITIES) 62,214 62,028
TOTAL ASSETS LESS CURRENT LIABILITIES 64,982 64,825
NET ASSETS 64,982 64,825
RESERVES
Other reserves 64,513 64,513
Income and Expenditure Account 469 312
MEMBERS' FUNDS 64,982 64,825
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 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 Income and Expenditure Account.
On behalf of the board
Mr Kenneth Hudson
Director
6 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Carers Direct (S.W.) Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 04520218 . The registered office is Unit 2N First Floor, South Hams Business Park, Churchstow, Kingsbridge, Devon, TQ7 3QH.
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 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. 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:
Freehold 0%
Leasehold 0%
Plant & Machinery 20% on reducing balance
Fixtures & Fittings 33.3% on cost
Computer Equipment 33.3% on cost
2.4. 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.
2.5. 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
Page 2
Page 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 858 13,464 5,762 20,084
Additions - 1,119 - 1,119
As at 31 August 2024 858 14,583 5,762 21,203
Depreciation
As at 1 September 2023 - 12,761 4,526 17,287
Provided during the period - 901 247 1,148
As at 31 August 2024 - 13,662 4,773 18,435
Net Book Value
As at 31 August 2024 858 921 989 2,768
As at 1 September 2023 858 703 1,236 2,797
5. Stocks
2024 2023
£ £
Materials 1,038 1,928
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 79,673 58,332
Prepayments and accrued income 8,322 4,875
87,995 63,207
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 35,435 27,956
Corporation tax 50 11
Other creditors 133,489 91,900
Accruals and deferred income 1,063 1,153
170,037 121,020
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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