Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11316522 Mrs Marinella Manlongat-Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11316522 2023-09-30 11316522 2024-09-30 11316522 2023-10-01 2024-09-30 11316522 frs-core:CurrentFinancialInstruments 2024-09-30 11316522 frs-core:Non-currentFinancialInstruments 2024-09-30 11316522 frs-core:ComputerEquipment 2024-09-30 11316522 frs-core:ComputerEquipment 2023-10-01 2024-09-30 11316522 frs-core:ComputerEquipment 2023-09-30 11316522 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 11316522 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 11316522 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 11316522 frs-core:ShareCapital 2024-09-30 11316522 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11316522 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11316522 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11316522 frs-bus:SmallEntities 2023-10-01 2024-09-30 11316522 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 11316522 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11316522 frs-bus:Director1 2023-10-01 2024-09-30 11316522 frs-countries:EnglandWales 2023-10-01 2024-09-30 11316522 2022-09-30 11316522 2023-09-30 11316522 2022-10-01 2023-09-30 11316522 frs-core:CurrentFinancialInstruments 2023-09-30 11316522 frs-core:Non-currentFinancialInstruments 2023-09-30 11316522 frs-core:ShareCapital 2023-09-30 11316522 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11316522
Filipino Care Givers Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
FB Accountancy Services Limited
Chartered Certified Accountants
Unit 16, Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Contents
Page
Accountant's Report 1
Statement of Financial Position 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Filipino Care Givers Ltd For The Year Ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Filipino Care Givers Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Filipino Care Givers Ltd , as a body, in accordance with the terms of our engagement letter dated 03 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Filipino Care Givers Ltd and state those matters that we have agreed to state to the director of Filipino Care Givers Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Filipino Care Givers Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Filipino Care Givers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Filipino Care Givers Ltd . You consider that Filipino Care Givers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Filipino Care Givers Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
05/06/2025
FB Accountancy Services Limited
Chartered Certified Accountants
Unit 16, Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
Statement of Financial Position
Registered number: 11316522
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,442 64,067
57,442 64,067
CURRENT ASSETS
Debtors 5 184,084 203,919
Cash at bank and in hand 129,132 22,144
313,216 226,063
Creditors: Amounts Falling Due Within One Year 6 (144,627 ) (151,702 )
NET CURRENT ASSETS (LIABILITIES) 168,589 74,361
TOTAL ASSETS LESS CURRENT LIABILITIES 226,031 138,428
PROVISIONS FOR LIABILITIES
Deferred Taxation (619 ) (508 )
NET ASSETS 225,412 137,920
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 225,312 137,820
SHAREHOLDERS' FUNDS 225,412 137,920
For the year ending 30 September 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 her 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 Statement.
On behalf of the board
Mrs Marinella Manlongat-Harrison
Director
04/06/2025
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
Filipino Care Givers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11316522 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
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 sale of goods and 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:
Leasehold 10% straight line
Computer Equipment 25% straight line
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 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 58 (2023: 48)
58 48
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Page 4
4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 70,725 3,193 73,918
Additions - 1,299 1,299
As at 30 September 2024 70,725 4,492 75,217
Depreciation
As at 1 October 2023 8,689 1,162 9,851
Provided during the period 7,072 852 7,924
As at 30 September 2024 15,761 2,014 17,775
Net Book Value
As at 30 September 2024 54,964 2,478 57,442
As at 1 October 2023 62,036 2,031 64,067
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 26,662 43,205
Other debtors - 160,714
26,662 203,919
Due after more than one year
Other debtors 157,422 -
184,084 203,919
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 85,165 81,583
Other taxes and social security 38,465 43,427
Other creditors 20,997 26,692
144,627 151,702
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Included in Other Debtors is a loan of £157,422 (2023 £156,214) to PCA Enterprises Ltd, a company controlled by Mr Harrsion & Mrs Manlongat-Harrison, who also control Filipino Care Givers Ltd.
The loan is unsecured, interest free and repayable on demand.
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