Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02749414 L C Trewinnard P J White L C Trewinnard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02749414 2023-12-31 02749414 2024-12-31 02749414 2024-01-01 2024-12-31 02749414 frs-core:CurrentFinancialInstruments 2024-12-31 02749414 frs-core:FurnitureFittings 2024-12-31 02749414 frs-core:FurnitureFittings 2024-01-01 2024-12-31 02749414 frs-core:FurnitureFittings 2023-12-31 02749414 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 02749414 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02749414 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02749414 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02749414 frs-core:ShareCapital 2024-12-31 02749414 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02749414 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02749414 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02749414 frs-bus:SmallEntities 2024-01-01 2024-12-31 02749414 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02749414 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02749414 frs-bus:Director1 2024-01-01 2024-12-31 02749414 frs-bus:Director2 2024-01-01 2024-12-31 02749414 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02749414 frs-countries:EnglandWales 2024-01-01 2024-12-31 02749414 2022-12-31 02749414 2023-12-31 02749414 2023-01-01 2023-12-31 02749414 frs-core:CurrentFinancialInstruments 2023-12-31 02749414 frs-core:ShareCapital 2023-12-31 02749414 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02749414
Derngate Health Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
PKW Accountancy Limited
Second Floor
1 Church Square
Leighton Buzzard
Bedfordshire
LU7 1AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02749414
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 412,200 413,033
412,200 413,033
CURRENT ASSETS
Debtors 5 15,593 7,800
Cash at bank and in hand 67,236 65,794
82,829 73,594
Creditors: Amounts Falling Due Within One Year 6 (13,469 ) (15,617 )
NET CURRENT ASSETS (LIABILITIES) 69,360 57,977
TOTAL ASSETS LESS CURRENT LIABILITIES 481,560 471,010
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,421 ) (10,629 )
NET ASSETS 471,139 460,381
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 471,039 460,281
SHAREHOLDERS' FUNDS 471,139 460,381
Page 1
Page 2
For the year ending 31 December 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.
The financial statements were approved by the board of directors on 7 June 2025 and were signed on its behalf by:
P J White
Director
7th June 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
Derngate Health Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02749414 . The registered office is Second Floor, 1 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE.
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.
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:
Freehold No depreciation
Leasehold No depreciation
Fixtures & Fittings 15% Reducing Balance
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 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 January 2024 407,500 15,560 423,060
As at 31 December 2024 407,500 15,560 423,060
Depreciation
As at 1 January 2024 - 10,027 10,027
Provided during the period - 833 833
As at 31 December 2024 - 10,860 10,860
Net Book Value
As at 31 December 2024 407,500 4,700 412,200
As at 1 January 2024 407,500 5,533 413,033
Cost or valuation as at 31 December 2024 represented by:
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
At cost 407,500 15,560 423,060
407,500 15,560 423,060
Investment properties were valued on an open market basis on 31 December 2022 by the directors.
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,593 7,800
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,911 2,370
VAT 430 1,168
Other creditors 29 257
Accruals and deferred income 7,807 7,767
Directors' loan accounts 292 4,055
13,469 15,617
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Page 5
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5