Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11970058 Mrs Emma Belcher Mrs Beverley Wonnacott Mrs Beverley Wonnacott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11970058 2024-04-30 11970058 2025-04-30 11970058 2024-05-01 2025-04-30 11970058 frs-core:CurrentFinancialInstruments 2025-04-30 11970058 frs-core:ComputerEquipment 2025-04-30 11970058 frs-core:ComputerEquipment 2024-05-01 2025-04-30 11970058 frs-core:ComputerEquipment 2024-04-30 11970058 frs-core:MotorVehicles 2025-04-30 11970058 frs-core:MotorVehicles 2024-05-01 2025-04-30 11970058 frs-core:MotorVehicles 2024-04-30 11970058 frs-core:PlantMachinery 2025-04-30 11970058 frs-core:PlantMachinery 2024-05-01 2025-04-30 11970058 frs-core:PlantMachinery 2024-04-30 11970058 frs-core:ShareCapital 2025-04-30 11970058 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11970058 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11970058 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11970058 frs-bus:SmallEntities 2024-05-01 2025-04-30 11970058 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11970058 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11970058 frs-bus:Director1 2024-05-01 2025-04-30 11970058 frs-bus:Director2 2024-05-01 2025-04-30 11970058 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 11970058 frs-countries:EnglandWales 2024-05-01 2025-04-30 11970058 2023-04-30 11970058 2024-04-30 11970058 2023-05-01 2024-04-30 11970058 frs-core:CurrentFinancialInstruments 2024-04-30 11970058 frs-core:ShareCapital 2024-04-30 11970058 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11970058
Brighter Days Care at Home Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11970058
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 117,709 21,634
117,709 21,634
CURRENT ASSETS
Stocks 5 3,448 3,448
Debtors 6 223,518 291,751
Cash at bank and in hand 161,072 126,600
388,038 421,799
Creditors: Amounts Falling Due Within One Year 7 (115,318 ) (115,671 )
NET CURRENT ASSETS (LIABILITIES) 272,720 306,128
TOTAL ASSETS LESS CURRENT LIABILITIES 390,429 327,762
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,615 ) -
NET ASSETS 363,814 327,762
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 363,812 327,760
SHAREHOLDERS' FUNDS 363,814 327,762
For the year ending 30 April 2025 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
Mrs Beverley Wonnacott
Director
30 July 2025
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Brighter Days Care at Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11970058 . The registered office is 14 Pollen Close, Figheldean, Salisbury, Wiltshire, SP4 8JP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.6. 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.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 63 (2024: 58)
63 58
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 2,473 27,740 17,029 47,242
Additions - 138,685 4,189 142,874
Disposals - - (4,921 ) (4,921 )
As at 30 April 2025 2,473 166,425 16,297 185,195
Depreciation
As at 1 May 2024 1,236 13,870 10,502 25,608
Provided during the period 618 41,606 3,915 46,139
Disposals - - (4,261 ) (4,261 )
As at 30 April 2025 1,854 55,476 10,156 67,486
Net Book Value
As at 30 April 2025 619 110,949 6,141 117,709
As at 1 May 2024 1,237 13,870 6,527 21,634
5. Stocks
2025 2024
£ £
Finished goods 3,448 3,448
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 208,624 177,890
Prepayments and accrued income 12,264 13,480
Other debtors 2,630 880
Amounts owed by associates - 99,501
223,518 291,751
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 858 1,454
Corporation tax 95,783 103,342
Other taxes and social security 12,348 10,875
Amounts owed to associates 6,329 -
115,318 115,671
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
At 30 April 2025, the Company owed Brighter Days Holdings Limited £6,329 (2024 = £99,501 owing from Brighter Days Holdings Limited) in respect of loans held with the Company, and is included in creditors due within 1 year.  These amounts are interest free and repayable on demand.  Brighter Days Holdings Limited holds 100% of the Company's Share Capital.
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