Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 04456342 Dr Genevieve Beling Dr Ian Caldwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04456342 2023-11-30 04456342 2024-11-30 04456342 2023-12-01 2024-11-30 04456342 frs-core:CurrentFinancialInstruments 2024-11-30 04456342 frs-core:Non-currentFinancialInstruments 2024-11-30 04456342 frs-core:ComputerEquipment 2024-11-30 04456342 frs-core:ComputerEquipment 2023-12-01 2024-11-30 04456342 frs-core:ComputerEquipment 2023-11-30 04456342 frs-core:FurnitureFittings 2024-11-30 04456342 frs-core:FurnitureFittings 2023-12-01 2024-11-30 04456342 frs-core:FurnitureFittings 2023-11-30 04456342 frs-core:NetGoodwill 2024-11-30 04456342 frs-core:NetGoodwill 2023-12-01 2024-11-30 04456342 frs-core:NetGoodwill 2023-11-30 04456342 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 04456342 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 04456342 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 04456342 frs-core:MotorVehicles 2024-11-30 04456342 frs-core:MotorVehicles 2023-12-01 2024-11-30 04456342 frs-core:MotorVehicles 2023-11-30 04456342 frs-core:RevaluationReserve 2023-11-30 04456342 frs-core:RevaluationReserve 2024-11-30 04456342 frs-core:ShareCapital 2024-11-30 04456342 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04456342 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04456342 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 04456342 frs-bus:SmallEntities 2023-12-01 2024-11-30 04456342 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 04456342 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 04456342 frs-bus:Director1 2023-12-01 2024-11-30 04456342 frs-bus:Director2 2023-12-01 2024-11-30 04456342 frs-countries:EnglandWales 2023-12-01 2024-11-30 04456342 2022-11-30 04456342 2023-11-30 04456342 2022-12-01 2023-11-30 04456342 frs-core:CurrentFinancialInstruments 2023-11-30 04456342 frs-core:Non-currentFinancialInstruments 2023-11-30 04456342 frs-core:RevaluationReserve 2023-11-30 04456342 frs-core:ShareCapital 2023-11-30 04456342 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 04456342
Caldwell Care Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04456342
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,195,172 1,213,981
1,195,172 1,213,981
CURRENT ASSETS
Debtors 6 17,482 151,778
Cash at bank and in hand 45,208 37,243
62,690 189,021
Creditors: Amounts Falling Due Within One Year 7 (305,780 ) (390,613 )
NET CURRENT ASSETS (LIABILITIES) (243,090 ) (201,592 )
TOTAL ASSETS LESS CURRENT LIABILITIES 952,082 1,012,389
Creditors: Amounts Falling Due After More Than One Year 8 (660,322 ) (690,997 )
NET ASSETS 291,760 321,392
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 10 567,789 567,789
Profit and Loss Account (277,029 ) (247,397 )
SHAREHOLDERS' FUNDS 291,760 321,392
Page 1
Page 2
For the year ending 30 November 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
Dr Ian Caldwell
Director
15 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Caldwell Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04456342 . The registered office is The Oaks Care Home, 46 New Brighton Road, Emsworth, Hampshire, PO10 7QR.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
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. 
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Freehold 2% SL
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 33% SL
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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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 26 (2023: 23)
26 23
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 28,000
As at 30 November 2024 28,000
Amortisation
As at 1 December 2023 28,000
As at 30 November 2024 28,000
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 -
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2023 1,365,774 51,000 264,227 6,892 1,687,893
Additions 4,786 28,500 3,271 - 36,557
Disposals - (51,000 ) - - (51,000 )
As at 30 November 2024 1,370,560 28,500 267,498 6,892 1,673,450
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 December 2023 217,077 35,920 214,885 6,030 473,912
Provided during the period 25,011 1,781 12,632 862 40,286
Disposals - (35,920 ) - - (35,920 )
As at 30 November 2024 242,088 1,781 227,517 6,892 478,278
Net Book Value
As at 30 November 2024 1,128,472 26,719 39,981 - 1,195,172
As at 1 December 2023 1,148,697 15,080 49,342 862 1,213,981
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,836 17,479
Amounts owed by group undertakings - 132,831
Other debtors 1,646 1,468
17,482 151,778
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,162 466
Bank loans and overdrafts 27,342 22,854
Amounts owed to group undertakings 203,158 311,169
Other creditors 56,705 51,302
Taxation and social security 7,413 4,822
305,780 390,613
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 660,322 690,997
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Reserves
Revaluation Reserve
£
As at 1 December 2023 567,789
As at 30 November 2024 567,789
Page 5