Acorah Software Products - Accounts Production 16.4.675 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11588956 Mr A Mughal Mr N Mughal true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11588956 2023-09-30 11588956 2024-09-30 11588956 2023-10-01 2024-09-30 11588956 frs-core:CurrentFinancialInstruments 2024-09-30 11588956 frs-core:Non-currentFinancialInstruments 2024-09-30 11588956 frs-core:FurnitureFittings 2024-09-30 11588956 frs-core:FurnitureFittings 2023-10-01 2024-09-30 11588956 frs-core:FurnitureFittings 2023-09-30 11588956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 11588956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 11588956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 11588956 frs-core:MotorVehicles 2024-09-30 11588956 frs-core:MotorVehicles 2023-10-01 2024-09-30 11588956 frs-core:MotorVehicles 2023-09-30 11588956 frs-core:ShareCapital 2024-09-30 11588956 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11588956 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11588956 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11588956 frs-bus:SmallEntities 2023-10-01 2024-09-30 11588956 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11588956 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11588956 1 2023-10-01 2024-09-30 11588956 frs-bus:Director1 2023-10-01 2024-09-30 11588956 frs-bus:Director1 2023-09-30 11588956 frs-bus:Director1 2024-09-30 11588956 frs-bus:Director2 2023-10-01 2024-09-30 11588956 frs-bus:Director2 2023-09-30 11588956 frs-bus:Director2 2024-09-30 11588956 frs-countries:EnglandWales 2023-10-01 2024-09-30 11588956 2022-09-30 11588956 2023-09-30 11588956 2022-10-01 2023-09-30 11588956 frs-core:CurrentFinancialInstruments 2023-09-30 11588956 frs-core:Non-currentFinancialInstruments 2023-09-30 11588956 frs-core:ShareCapital 2023-09-30 11588956 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11588956
Rhombus Care Group Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
RK Accounting & Taxation Services
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 11588956
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,646 166,316
150,646 166,316
CURRENT ASSETS
Debtors 5 373,891 172,448
Cash at bank and in hand 75,288 152,727
449,179 325,175
Creditors: Amounts Falling Due Within One Year 6 (347,173 ) (294,701 )
NET CURRENT ASSETS (LIABILITIES) 102,006 30,474
TOTAL ASSETS LESS CURRENT LIABILITIES 252,652 196,790
Creditors: Amounts Falling Due After More Than One Year 7 (62,748 ) (45,103 )
NET ASSETS 189,904 151,687
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 189,902 151,685
SHAREHOLDERS' FUNDS 189,904 151,687
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 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 Income Statement.
On behalf of the board
Mr A Mughal
Director
22/07/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rhombus Care Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11588956 . The registered office is 83 Ducie Street, Manchester, M1 2JQ.
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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue    can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
-  the amount of revenue can be measured reliably;
-  it is probable that the company will receive the consideration due under the contract;
-  the stage of completion of the contract at the end of the reporting period can be measured reliably; and
-  the costs incurred and the costs to co.
Care home fee income is recognised in the period the resident has stayed at the care home and other income is
recognised at the point the service has been provided.
Interest income
Interest income is recognised in the statement of comprehensive income using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life
Improvements over the period of the lease
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Tangible fixed assets are recorded at cost less accumulated depreciation and accumulated impairment losses.
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
2.5. Taxation
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 2
Page 3
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.7. Going concern
The company's financial statements for the year ended 30 September 2024 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 65 (2023: 64)
65 64
4. Tangible Assets
Land & Property
Improvements Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 192,897 20,457 3,619 216,973
As at 30 September 2024 192,897 20,457 3,619 216,973
Depreciation
As at 1 October 2023 38,579 10,348 1,730 50,657
Provided during the period 12,860 2,527 283 15,670
As at 30 September 2024 51,439 12,875 2,013 66,327
Net Book Value
As at 30 September 2024 141,458 7,582 1,606 150,646
As at 1 October 2023 154,318 10,109 1,889 166,316
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 373,891 172,448
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 30,879 30,478
Other loans 67,675 -
Other creditors 99,759 81,265
Taxation and social security 148,860 182,958
347,173 294,701
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Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Trade creditors 14,623 45,103
Other loans 48,125 -
62,748 45,103
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Asif Mughal 10,974 109,929 70,000 - 50,903
Mr Nadeem Mughal 10,974 109,928 70,000 - 50,902
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
At 30 September 2024, a balance of £209,502 (2023: £139,693) was owed from entities in which the directors of the company have a material interest. There are no fixed repayment terms and no interest is chargeable in respect of this balance.
11. Ultimate Controlling Party
The company was controlled through out the current and previous year by its directors
Page 4