Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07051131 Mr Timothy Roe Mrs Charlotte Roe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07051131 2024-03-31 07051131 2025-03-31 07051131 2024-04-01 2025-03-31 07051131 frs-core:CurrentFinancialInstruments 2025-03-31 07051131 frs-core:BetweenOneFiveYears 2025-03-31 07051131 frs-core:ComputerEquipment 2025-03-31 07051131 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07051131 frs-core:ComputerEquipment 2024-03-31 07051131 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 07051131 frs-core:OtherResidualIntangibleAssets 2025-03-31 07051131 frs-core:OtherResidualIntangibleAssets 2024-03-31 07051131 frs-core:PlantMachinery 2025-03-31 07051131 frs-core:PlantMachinery 2024-04-01 2025-03-31 07051131 frs-core:PlantMachinery 2024-03-31 07051131 frs-core:WithinOneYear 2025-03-31 07051131 frs-core:ShareCapital 2025-03-31 07051131 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07051131 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07051131 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07051131 frs-bus:SmallEntities 2024-04-01 2025-03-31 07051131 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07051131 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07051131 frs-bus:Director1 2024-04-01 2025-03-31 07051131 frs-bus:Director1 2024-03-31 07051131 frs-bus:Director1 2025-03-31 07051131 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07051131 frs-core:CurrentFinancialInstruments 1 2025-03-31 07051131 frs-countries:EnglandWales 2024-04-01 2025-03-31 07051131 2023-03-31 07051131 2024-03-31 07051131 2023-04-01 2024-03-31 07051131 frs-core:CurrentFinancialInstruments 2024-03-31 07051131 frs-core:BetweenOneFiveYears 2024-03-31 07051131 frs-core:WithinOneYear 2024-03-31 07051131 frs-core:ShareCapital 2024-03-31 07051131 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07051131 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 07051131
Kernow Care Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07051131
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,797 3,313
2,797 3,313
CURRENT ASSETS
Debtors 6 131,242 65,193
Cash at bank and in hand 103,495 96,068
234,737 161,261
Creditors: Amounts Falling Due Within One Year 7 (128,005 ) (121,753 )
NET CURRENT ASSETS (LIABILITIES) 106,732 39,508
TOTAL ASSETS LESS CURRENT LIABILITIES 109,529 42,821
PROVISIONS FOR LIABILITIES
Deferred Taxation (531 ) (629 )
NET ASSETS 108,998 42,192
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 108,898 42,092
SHAREHOLDERS' FUNDS 108,998 42,192
For the year ending 31 March 2025 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 his 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
Mr Timothy Roe
Director
05/08/2025
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
Kernow Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07051131 . The registered office is Kerns House, Unit 11 Threemilestone Industrial Estate, Threemilestone, Truro, TR4 9LD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:-

The cost of the franchise licence is being written off in equal annual instalments over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.6. Pensions
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 22)
21 22
Page 2
Page 3
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 34,212
As at 31 March 2025 34,212
Amortisation
As at 1 April 2024 34,212
As at 31 March 2025 34,212
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,151 13,333 14,484
Additions - 417 417
As at 31 March 2025 1,151 13,750 14,901
Depreciation
As at 1 April 2024 877 10,294 11,171
Provided during the period 68 865 933
As at 31 March 2025 945 11,159 12,104
Net Book Value
As at 31 March 2025 206 2,591 2,797
As at 1 April 2024 274 3,039 3,313
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,372 59,601
Prepayments and accrued income 4,459 5,592
Director's loan account 66,411 -
131,242 65,193
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,939 5,149
Corporation tax 19,333 14,473
Other taxes and social security 10,339 8,814
Net wages 31,127 31,455
Other Creditor - Pension 3,263 2,577
Accruals and deferred income 58,004 56,161
Director's loan account - 3,124
128,005 121,753
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 12,313 7,873
Later than one year and not later than five years 6,889 12,854
19,202 20,727
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Timothy Roe - 70,000 3,589 - 66,411
The above loan is unsecured, interest free and repayable on demand.
Page 4