Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09910351 Mr Jonathan Deslandes Mrs Heidi Caplen-Kingston Mr John Sayer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09910351 2024-03-31 09910351 2025-03-31 09910351 2024-04-01 2025-03-31 09910351 frs-core:CurrentFinancialInstruments 2025-03-31 09910351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 09910351 frs-core:FurnitureFittings 2025-03-31 09910351 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09910351 frs-core:FurnitureFittings 2024-03-31 09910351 frs-core:MotorVehicles 2025-03-31 09910351 frs-core:MotorVehicles 2024-04-01 2025-03-31 09910351 frs-core:MotorVehicles 2024-03-31 09910351 frs-core:OtherResidualIntangibleAssets 2025-03-31 09910351 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 09910351 frs-core:OtherResidualIntangibleAssets 2024-03-31 09910351 frs-core:PlantMachinery 2025-03-31 09910351 frs-core:PlantMachinery 2024-04-01 2025-03-31 09910351 frs-core:PlantMachinery 2024-03-31 09910351 frs-core:ShareCapital 2025-03-31 09910351 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09910351 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09910351 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09910351 frs-bus:SmallEntities 2024-04-01 2025-03-31 09910351 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09910351 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09910351 frs-bus:Director1 2024-04-01 2025-03-31 09910351 frs-bus:Director2 2024-04-01 2025-03-31 09910351 frs-bus:Director3 2024-04-01 2025-03-31 09910351 frs-core:Non-currentFinancialInstruments 1 2025-03-31 09910351 frs-countries:EnglandWales 2024-04-01 2025-03-31 09910351 2023-03-31 09910351 2024-03-31 09910351 2023-04-01 2024-03-31 09910351 frs-core:CurrentFinancialInstruments 2024-03-31 09910351 frs-core:ShareCapital 2024-03-31 09910351 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09910351 frs-core:Non-currentFinancialInstruments 1 2024-03-31
Registered number: 09910351
Aspire Care And Education Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Kennedys Accounting Limited
160 Eureka Park
Kennington
Ashford
Kent
TN25 4AZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09910351
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 11,750
Tangible Assets 5 109,751 164,892
109,751 176,642
CURRENT ASSETS
Debtors 6 611,870 537,917
Cash at bank and in hand 45,077 27,573
656,947 565,490
Creditors: Amounts Falling Due Within One Year 7 (227,332 ) (238,979 )
NET CURRENT ASSETS (LIABILITIES) 429,615 326,511
TOTAL ASSETS LESS CURRENT LIABILITIES 539,366 503,153
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,614 ) (35,511 )
NET ASSETS 514,752 467,642
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 514,751 467,641
SHAREHOLDERS' FUNDS 514,752 467,642
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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 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 Jonathan Deslandes
Director
29/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aspire Care And Education Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09910351 . The registered office is The Willows, 144-146 Mickleburgh Hill, Herne Bay, Kent, CT6 6JZ.
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 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a lease premium. It is amortised to income statement over its estimated economic life of 6 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% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
2.5. 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: 75 (2024: 65)
75 65
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 70,500
As at 31 March 2025 70,500
Amortisation
As at 1 April 2024 58,750
Provided during the period 11,750
As at 31 March 2025 70,500
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 11,750
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 91,841 34,635 179,917 306,393
Additions 2,895 - 2,080 4,975
As at 31 March 2025 94,736 34,635 181,997 311,368
Depreciation
As at 1 April 2024 22,074 16,038 103,389 141,501
Provided during the period 22,717 7,781 29,618 60,116
As at 31 March 2025 44,791 23,819 133,007 201,617
Net Book Value
As at 31 March 2025 49,945 10,816 48,990 109,751
As at 1 April 2024 69,767 18,597 76,528 164,892
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 303,374 -
Prepayments and accrued income - 195,994
Staff loan less than one year - 3,427
303,374 199,421
Due after more than one year
Loans receivable more than one year 308,496 338,496
611,870 537,917
Within debtors is an unsecured loan to ACES UK Properties Ltd from Aspire Care and Education Services Limited, totalling £306,996 (2024: £336,996). This loan is interest free and repayable on demand. Aspire Care and Education Services Limited and ACES UK Properties Ltd are under common control.
Within debtors is an unsecured loan to Aspire Autism Services Ltd from Aspire Care and Education Services Limited, totalling £1,500 (2024: £1,500). This loan is interest free and repayable on demand. 
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 66,970 -
Bank loans and overdrafts - 83,557
Corporation tax 33,851 23,777
Other taxes and social security 51,054 36,187
Accruals and deferred income 72,000 72,000
Directors' loan accounts 3,457 23,458
227,332 238,979
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Aspire Care and Education Services Limited is a recognised party in a registered charge, along with Platinum Care Consultancy Limited and ACES UK Properties Ltd, as part of a cross-group guarantee.
Within debtors is an unsecured loan to ACES UK Properties Ltd, a company in which Jonathan Deslandes, Heidi Caplen-Kingston and John Sayer are on the board of directors. A second unsecured loan to Aspire Autism Services Ltd is included within debtors, a company in which Jonathan Deslandes sits on the board of directors. 
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