Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 NI675075 Mr Paul Strachan Mr Stephen Ferguson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI675075 2023-12-31 NI675075 2024-12-31 NI675075 2024-01-01 2024-12-31 NI675075 frs-core:CurrentFinancialInstruments 2024-12-31 NI675075 frs-core:ComputerEquipment 2024-12-31 NI675075 frs-core:ComputerEquipment 2024-01-01 2024-12-31 NI675075 frs-core:ComputerEquipment 2023-12-31 NI675075 frs-core:ShareCapital 2024-12-31 NI675075 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI675075 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI675075 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI675075 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI675075 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI675075 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI675075 frs-bus:Director1 2024-01-01 2024-12-31 NI675075 frs-bus:Director2 2024-01-01 2024-12-31 NI675075 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI675075 2022-12-31 NI675075 2023-12-31 NI675075 2023-01-01 2023-12-31 NI675075 frs-core:CurrentFinancialInstruments 2023-12-31 NI675075 frs-core:ShareCapital 2023-12-31 NI675075 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: NI675075
Leadcare Nursing Agency Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Satori Accounting
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI675075
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,796 4,124
3,796 4,124
CURRENT ASSETS
Debtors 5 406,692 509,092
Cash at bank and in hand 277,828 239,525
684,520 748,617
Creditors: Amounts Falling Due Within One Year 6 (295,624 ) (503,170 )
NET CURRENT ASSETS (LIABILITIES) 388,896 245,447
TOTAL ASSETS LESS CURRENT LIABILITIES 392,692 249,571
NET ASSETS 392,692 249,571
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 392,492 249,371
SHAREHOLDERS' FUNDS 392,692 249,571
For the year ending 31 December 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
Mr Paul Strachan
Director
1 July 2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Leadcare Nursing Agency Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI675075 . The registered office is NW Business Complex, Skeoge Industrial Estate, Derry, BT48 8SE.
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.

The accounts are presented in £ sterling
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added
tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such
that risks and rewards of ownership have transferred to them. 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.
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:
Computer Equipment 33% straight line
2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and nonputtable
ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial
instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 106 (2023: 52)
106 52
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 5,493
Additions 1,857
As at 31 December 2024 7,350
Depreciation
As at 1 January 2024 1,369
Provided during the period 2,185
As at 31 December 2024 3,554
Net Book Value
As at 31 December 2024 3,796
As at 1 January 2024 4,124
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 406,692 509,092
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 36,773 3,737
Other creditors 112,167 134,168
Taxation and social security 146,684 365,265
295,624 503,170
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
8. Related Party Transactions
During the year, a total of £28,458 was repaid to the directors against their amounts owed on directors' loan accounts.
The amount owed to directors at the year-end date was £46,014. This is disclosed at note 6.
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