Acorah Software Products - Accounts Production 16.4.660 false true 30 April 2024 1 May 2023 false 1 May 2024 31 December 2024 31 December 2024 11330230 Mr Elfranco Moller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11330230 2024-04-30 11330230 2024-12-31 11330230 2024-05-01 2024-12-31 11330230 frs-core:CurrentFinancialInstruments 2024-12-31 11330230 frs-core:Non-currentFinancialInstruments 2024-12-31 11330230 frs-core:BetweenOneFiveYears 2024-12-31 11330230 frs-core:ComputerEquipment 2024-12-31 11330230 frs-core:ComputerEquipment 2024-05-01 2024-12-31 11330230 frs-core:ComputerEquipment 2024-04-30 11330230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2024-12-31 11330230 frs-core:FurnitureFittings 2024-12-31 11330230 frs-core:FurnitureFittings 2024-05-01 2024-12-31 11330230 frs-core:FurnitureFittings 2024-04-30 11330230 frs-core:OtherResidualIntangibleAssets 2024-12-31 11330230 frs-core:OtherResidualIntangibleAssets 2024-05-01 2024-12-31 11330230 frs-core:OtherResidualIntangibleAssets 2024-04-30 11330230 frs-core:PlantMachinery 2024-12-31 11330230 frs-core:PlantMachinery 2024-05-01 2024-12-31 11330230 frs-core:PlantMachinery 2024-04-30 11330230 frs-core:WithinOneYear 2024-12-31 11330230 frs-core:ShareCapital 2024-12-31 11330230 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11330230 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2024-12-31 11330230 frs-bus:FilletedAccounts 2024-05-01 2024-12-31 11330230 frs-bus:SmallEntities 2024-05-01 2024-12-31 11330230 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2024-12-31 11330230 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2024-12-31 11330230 frs-bus:Director1 2024-05-01 2024-12-31 11330230 frs-countries:EnglandWales 2024-05-01 2024-12-31 11330230 2023-04-30 11330230 2024-04-30 11330230 2023-05-01 2024-04-30 11330230 frs-core:CurrentFinancialInstruments 2024-04-30 11330230 frs-core:Non-currentFinancialInstruments 2024-04-30 11330230 frs-core:BetweenOneFiveYears 2024-04-30 11330230 frs-core:WithinOneYear 2024-04-30 11330230 frs-core:ShareCapital 2024-04-30 11330230 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11330230
Tavistock and Tamar Valley Home Care Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 31 December 2024
The Aylmer-Kelly Partnership LLP
Tavistock and Tamar Valley Home Care Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tavistock and Tamar Valley Home Care Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 11330230

| 31 December 2024 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 24,600 |  | 19,396
Tangible Assets | 5 |  | 5,796 |  | 9,145
|  |  | 30,396 |  | 28,541
CURRENT ASSETS
Debtors | 6 | 107,029 |  | 99,187 |
Cash at bank and in hand |  | 88,441 |  | 79,717 |
|  | 195,470 |  | 178,904 |
Creditors: Amounts Falling Due Within One Year | 7 | (141,836 ) |  | (105,560 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 53,634 |  | 73,344
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 84,030 |  | 101,885
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,864 ) |  | (11,651 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,449 ) |  | (1,937 )
NET ASSETS |  |  | 77,717 |  | 88,297
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 77,707 |  | 88,287
SHAREHOLDERS' FUNDS |  |  | 77,717 |  | 88,297

Page 1
Page 2
Tavistock and Tamar Valley Home Care Limited
Balance Sheet (continued)
As At 31 December 2024
For the period 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 Elfranco Moller Director
05/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tavistock and Tamar Valley Home Care Limited
Notes to the Financial Statements
For the Period 1 May 2024 to 31 December 2024
Notes to the Financial Statements
1. General Information
Tavistock and Tamar Valley Home Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11330230 . The registered office is Kilworthy Park, Kilworthy Park, Tavistock, PL19 0BZ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise licence which is amortised to the profit and loss account 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 | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

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 period, 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.
Page 3
Page 4
Tavistock and Tamar Valley Home Care Limited
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the period was: 50 (2024: 73)
50 73
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 48,126
Additions | 24,600
As at 31 December 2024 | 72,726
Amortisation
As at 1 May 2024 | 28,730
Provided during the period | 19,396
As at 31 December 2024 | 48,126
Net Book Value
As at 31 December 2024 | 24,600
As at 1 May 2024 | 19,396

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 4,268 | 7,372 | 20,712 | 32,352
Additions | - | - | 249 | 249
As at 31 December 2024 | 4,268 | 7,372 | 20,961 | 32,601
Depreciation
As at 1 May 2024 | 2,806 | 5,624 | 14,777 | 23,207
Provided during the period | 569 | 587 | 2,442 | 3,598
As at 31 December 2024 | 3,375 | 6,211 | 17,219 | 26,805
Net Book Value
As at 31 December 2024 | 893 | 1,161 | 3,742 | 5,796
As at 1 May 2024 | 1,462 | 1,748 | 5,935 | 9,145

6. Debtors

| 31 December 2024 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 94,720 |  | 88,123
Other debtors | 12,309 |  | 11,064
| 107,029 |  | 99,187

Page 4
Page 5
Tavistock and Tamar Valley Home Care Limited
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,378 |  | 1,566
Bank loans and overdrafts | 9,948 |  | 9,948
Amounts owed to participating interests | 24,600 |  | -
Other creditors | 76,566 |  | 72,815
Taxation and social security | 27,344 |  | 21,231
| 141,836 |  | 105,560

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,864 |  | 11,651

9. Share Capital

| 31 December 2024 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2024 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 30,263 |  | 30,263
Later than one year and not later than five years | 27,400 |  | 57,663
| 57,663 |  | 87,926

Page 5