Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08870412 J Walsh Z Walsh Z Walsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08870412 2024-01-31 08870412 2025-01-31 08870412 2024-02-01 2025-01-31 08870412 frs-core:CurrentFinancialInstruments 2025-01-31 08870412 frs-core:Non-currentFinancialInstruments 2025-01-31 08870412 frs-core:ComputerEquipment 2025-01-31 08870412 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08870412 frs-core:ComputerEquipment 2024-01-31 08870412 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-01-31 08870412 frs-core:FurnitureFittings 2025-01-31 08870412 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08870412 frs-core:FurnitureFittings 2024-01-31 08870412 frs-core:OtherResidualIntangibleAssets 2025-01-31 08870412 frs-core:OtherResidualIntangibleAssets 2024-01-31 08870412 frs-core:WithinOneYear 2025-01-31 08870412 frs-core:ShareCapital 2025-01-31 08870412 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08870412 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08870412 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08870412 frs-bus:SmallEntities 2024-02-01 2025-01-31 08870412 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08870412 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08870412 frs-bus:Director1 2024-02-01 2025-01-31 08870412 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 08870412 frs-bus:CompanySecretary2 2024-02-01 2025-01-31 08870412 frs-countries:EnglandWales 2024-02-01 2025-01-31 08870412 2023-01-31 08870412 2024-01-31 08870412 2023-02-01 2024-01-31 08870412 frs-core:CurrentFinancialInstruments 2024-01-31 08870412 frs-core:Non-currentFinancialInstruments 2024-01-31 08870412 frs-core:WithinOneYear 2024-01-31 08870412 frs-core:ShareCapital 2024-01-31 08870412 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08870412
L & K Care Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08870412
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,563 4,466
1,563 4,466
CURRENT ASSETS
Debtors 6 46,886 45,861
Cash at bank and in hand 48,936 47,506
95,822 93,367
Creditors: Amounts Falling Due Within One Year 7 (81,227 ) (83,494 )
NET CURRENT ASSETS (LIABILITIES) 14,595 9,873
TOTAL ASSETS LESS CURRENT LIABILITIES 16,158 14,339
Creditors: Amounts Falling Due After More Than One Year 8 (3,334 ) (13,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (297 ) (849 )
NET ASSETS 12,527 157
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 12,427 57
SHAREHOLDERS' FUNDS 12,527 157
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For the year ending 31 January 2025 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
J Walsh
Director
12 May 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
L & K Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08870412 . 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.
The presentation currency of these financial statements is £ sterling.
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 Franchise fees. They are amortised to profit and loss account over its estimated 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:
Fixtures & Fittings 20% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2024: 26)
31 26
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4. Intangible Assets
Other
£
Cost
As at 1 February 2024 35,994
As at 31 January 2025 35,994
Amortisation
As at 1 February 2024 35,994
As at 31 January 2025 35,994
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 3,391 26,061 29,452
Disposals - (16,228 ) (16,228 )
As at 31 January 2025 3,391 9,833 13,224
Depreciation
As at 1 February 2024 2,954 22,032 24,986
Provided during the period 298 2,605 2,903
Disposals - (16,228 ) (16,228 )
As at 31 January 2025 3,252 8,409 11,661
Net Book Value
As at 31 January 2025 139 1,424 1,563
As at 1 February 2024 437 4,029 4,466
6. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 5,256 8,385
Prepayments and accrued income 39,987 37,476
Director's loan account 1,643 -
46,886 45,861
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts - 73
Trade creditors 10,463 10,505
Bank loans and overdrafts 10,000 10,000
Corporation tax 11,998 9,768
Other taxes and social security 10,072 16,387
Net wages 35,798 29,363
Other creditors 3,638 2,114
Accruals and deferred income 59 5,211
Director's loan account - 19
Amounts owed to related parties (801 ) 54
81,227 83,494
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans 3,334 13,333
3,334 13,333
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 73
10. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
John WalshDirectorAt the end of the period, the company was owed £1,643 by its Director (2024: £19 owed to the director). This amount is interest-free and repayable on demand.

John Walsh

Director

At the end of the period, the company was owed £1,643 by its Director (2024: £19 owed to the director). This amount is interest-free and repayable on demand.

Fenwick Properties LtdFenwick Properties Ltd is an associated company under the control of the same directors as L & K Care Limited.As at the end of the period, L & K Care Limited was owed £801 by Fenwick Properties Ltd (2024: £54 owed to Fenwick Properties Ltd). This amount is interest-free and repayable on demand.

Fenwick Properties Ltd

Fenwick Properties Ltd is an associated company under the control of the same directors as L & K Care Limited.

As at the end of the period, L & K Care Limited was owed £801 by Fenwick Properties Ltd (2024: £54 owed to Fenwick Properties Ltd). This amount is interest-free and repayable on demand.

12. Effect of re-statement of accounts
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Corporation tax liability was previously included at £51. This has been corrected and restated to show the correct value at £9,768.
Corporation tax expense was not previously included. This has been corrected and restated to show the correct value at £9,771. 
Amounts owed to related parties was not previously included. This has been corrected and restated to show the correct value at £54.
The effect on the profit and loss is a reduction in profit of £9,771. There is no effect to tax.
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