Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11053453 Mrs M Field Mrs C Heywood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11053453 2023-11-30 11053453 2024-11-30 11053453 2023-12-01 2024-11-30 11053453 frs-core:CurrentFinancialInstruments 2024-11-30 11053453 frs-core:ComputerEquipment 2024-11-30 11053453 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11053453 frs-core:ComputerEquipment 2023-11-30 11053453 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 11053453 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 11053453 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 11053453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 11053453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11053453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 11053453 frs-core:MotorVehicles 2024-11-30 11053453 frs-core:MotorVehicles 2023-12-01 2024-11-30 11053453 frs-core:MotorVehicles 2023-11-30 11053453 frs-core:PlantMachinery 2024-11-30 11053453 frs-core:PlantMachinery 2023-12-01 2024-11-30 11053453 frs-core:PlantMachinery 2023-11-30 11053453 frs-core:CapitalRedemptionReserve 2024-11-30 11053453 frs-core:ShareCapital 2024-11-30 11053453 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11053453 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11053453 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11053453 frs-bus:SmallEntities 2023-12-01 2024-11-30 11053453 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11053453 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11053453 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 11053453 frs-bus:OrdinaryShareClass2 2024-11-30 11053453 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30 11053453 frs-bus:OrdinaryShareClass3 2024-11-30 11053453 frs-bus:OrdinaryShareClass4 2023-12-01 2024-11-30 11053453 frs-bus:OrdinaryShareClass4 2024-11-30 11053453 frs-bus:OrdinaryShareClass5 2023-12-01 2024-11-30 11053453 frs-bus:OrdinaryShareClass5 2024-11-30 11053453 frs-bus:Director1 2023-12-01 2024-11-30 11053453 frs-bus:Director2 2023-12-01 2024-11-30 11053453 frs-countries:EnglandWales 2023-12-01 2024-11-30 11053453 2022-11-30 11053453 2023-11-30 11053453 2022-12-01 2023-11-30 11053453 frs-core:CurrentFinancialInstruments 2023-11-30 11053453 frs-core:CapitalRedemptionReserve 2023-11-30 11053453 frs-core:ShareCapital 2023-11-30 11053453 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11053453 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 11053453 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 11053453 frs-bus:OrdinaryShareClass4 2022-12-01 2023-11-30 11053453 frs-bus:OrdinaryShareClass5 2022-12-01 2023-11-30
Registered number: 11053453
Nurtured Care (NE) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11053453
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 172,288 225,336
172,288 225,336
CURRENT ASSETS
Debtors 5 357,110 433,989
Cash at bank and in hand 222,557 740,829
579,667 1,174,818
Creditors: Amounts Falling Due Within One Year 6 (457,700 ) (443,139 )
NET CURRENT ASSETS (LIABILITIES) 121,967 731,679
TOTAL ASSETS LESS CURRENT LIABILITIES 294,255 957,015
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,719 ) (16,158 )
NET ASSETS 290,536 940,857
CAPITAL AND RESERVES
Called up share capital 7 86 100
Capital redemption reserve (562,786 ) -
Profit and Loss Account 853,236 940,757
SHAREHOLDERS' FUNDS 290,536 940,857
Page 1
Page 2
For the year ending 30 November 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.
On behalf of the board
Mrs M Field
Director
14th August 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
Nurtured Care (NE) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11053453 . The registered office is Watson House Staithes Road, Dunston, Gateshead, NE11 9DR.
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:
Freehold 2% Straight Line
Leasehold 2% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 33% 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: 4 (2023: 5)
4 5
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 December 2023 152,113 12,482 6,488 101,886
Additions - - - -
Disposals - - - (69,611 )
As at 30 November 2024 152,113 12,482 6,488 32,275
Depreciation
As at 1 December 2023 1,268 2,621 4,349 42,259
Provided during the period 3,042 250 535 2,644
Disposals - - - (23,204 )
As at 30 November 2024 4,310 2,871 4,884 21,699
Net Book Value
As at 30 November 2024 147,803 9,611 1,604 10,576
As at 1 December 2023 150,845 9,861 2,139 59,627
Computer Equipment Total
£ £
Cost
As at 1 December 2023 11,913 284,882
Additions 796 796
Disposals - (69,611 )
As at 30 November 2024 12,709 216,067
Depreciation
As at 1 December 2023 9,049 59,546
Provided during the period 966 7,437
Disposals - (23,204 )
As at 30 November 2024 10,015 43,779
Net Book Value
As at 30 November 2024 2,694 172,288
As at 1 December 2023 2,864 225,336
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 323,573 415,940
Other debtors 33,537 18,049
357,110 433,989
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,530 4,828
Amounts owed to group undertakings 134,905 55,070
Other creditors 240,480 288,391
Taxation and social security 79,785 94,850
457,700 443,139
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
17 Ordinary A shares of £ 1.00 each 17 25
17 Ordinary B shares of £ 1.00 each 17 25
30 Ordinary C shares of £ 1.00 each 30 30
10 Ordinary D shares of £ 1.00 each 10 10
10 Ordinary E shares of £ 1.00 each 10 10
2 Ordinary Z shares of £ 1.00 each 2 -
86 100
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