Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09644525 Mr Marko Bananga Ms Samantha Aldridge Ms Samantha Aldridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09644525 2023-05-31 09644525 2024-05-31 09644525 2023-06-01 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 2024-05-31 09644525 frs-core:Non-currentFinancialInstruments 2024-05-31 09644525 frs-core:BetweenOneFiveYears 2024-05-31 09644525 frs-core:ComputerEquipment 2024-05-31 09644525 frs-core:ComputerEquipment 2023-06-01 2024-05-31 09644525 frs-core:ComputerEquipment 2023-05-31 09644525 frs-core:FurnitureFittings 2024-05-31 09644525 frs-core:FurnitureFittings 2023-06-01 2024-05-31 09644525 frs-core:FurnitureFittings 2023-05-31 09644525 frs-core:MotorVehicles 2024-05-31 09644525 frs-core:MotorVehicles 2023-06-01 2024-05-31 09644525 frs-core:MotorVehicles 2023-05-31 09644525 frs-core:WithinOneYear 2024-05-31 09644525 frs-core:ShareCapital 2024-05-31 09644525 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09644525 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09644525 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09644525 frs-bus:SmallEntities 2023-06-01 2024-05-31 09644525 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09644525 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09644525 frs-bus:Director1 2023-06-01 2024-05-31 09644525 frs-bus:Director1 2023-05-31 09644525 frs-bus:Director1 2024-05-31 09644525 frs-bus:Director2 2023-06-01 2024-05-31 09644525 frs-bus:CompanySecretary1 2023-06-01 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 1 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 2 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 3 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 4 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 6 2024-05-31 09644525 frs-core:CurrentFinancialInstruments 7 2024-05-31 09644525 frs-countries:EnglandWales 2023-06-01 2024-05-31 09644525 2022-05-31 09644525 2023-05-31 09644525 2022-06-01 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 2023-05-31 09644525 frs-core:Non-currentFinancialInstruments 2023-05-31 09644525 frs-core:BetweenOneFiveYears 2023-05-31 09644525 frs-core:WithinOneYear 2023-05-31 09644525 frs-core:ShareCapital 2023-05-31 09644525 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 1 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 2 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 3 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 4 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 6 2023-05-31 09644525 frs-core:CurrentFinancialInstruments 7 2023-05-31
Registered number: 09644525
All Seasons Care Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
TaxAssist Accountants - Reading West
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09644525
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,182 63,536
32,182 63,536
CURRENT ASSETS
Debtors 5 415,552 416,966
Cash at bank and in hand 129,145 70,693
544,697 487,659
Creditors: Amounts Falling Due Within One Year 6 (580,000 ) (501,441 )
NET CURRENT ASSETS (LIABILITIES) (35,303 ) (13,782 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,121 ) 49,754
Creditors: Amounts Falling Due After More Than One Year 7 (19,584 ) (41,816 )
NET (LIABILITIES)/ASSETS (22,705 ) 7,938
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (22,706 ) 7,937
SHAREHOLDERS' FUNDS (22,705) 7,938
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For the year ending 31 May 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
Ms Samantha Aldridge
Director
31 May 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
All Seasons Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09644525 . The registered office is Unit 7 , Minerva House Calleva Park, Aldermaston, Reading, RG7 8NA.
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.

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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 years straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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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 year 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 asset reflects 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: 54 (2023: 51)
54 51
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 112,860 25,828 18,302 156,990
Disposals (42,511 ) - - (42,511 )
As at 31 May 2024 70,349 25,828 18,302 114,479
Depreciation
As at 1 June 2023 59,325 16,047 18,082 93,454
Provided during the period 8,278 2,446 206 10,930
Disposals (22,087 ) - - (22,087 )
As at 31 May 2024 45,516 18,493 18,288 82,297
Net Book Value
As at 31 May 2024 24,833 7,335 14 32,182
As at 1 June 2023 53,535 9,781 220 63,536
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 197,425 218,664
Deposits 100 100
Prepaid HP finance charges 3,841 6,892
Sundry debtors 16,936 8,272
Staff loans 9,913 7,163
S455 Tax debtor (HMRC) 46,337 35,875
Directors' loan accounts 141,000 140,000
415,552 416,966
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,745 17,877
Trade creditors 137,035 150,052
Bank loans and overdrafts 31,009 34,451
Funding Circle Loan - 7,086
Corporation tax 56,056 87,126
Other taxes and social security 143,933 115,938
Net wages 103,681 73,622
Pension control 31,641 6,760
Attachments control 1,978 2,275
IWOCA loan 56,668 -
Accruals and deferred income 6,254 6,254
580,000 501,441
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 19,584 41,816
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,745 17,877
Later than one year and not later than five years 19,584 41,816
31,329 59,693
31,329 59,693
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Ms Samantha Aldridge 140,000 31,000 30,000 - 141,000
Interest at 3% per annum is charged on this loan. The loan are unsecured and repayable on demand. 
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