Acorah Software Products - Accounts Production 16.5.460 true true 31 December 2023 1 January 2023 true 15 September 2025 No description of principal activity 1 January 2024 31 December 2024 31 December 2024 01389790 Mr Philip Ellin Mrs Lisa Parry Mr Dylan Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01389790 2023-12-31 01389790 2024-12-31 01389790 2024-01-01 2024-12-31 01389790 frs-core:ShareCapital 2024-12-31 01389790 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01389790 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01389790 frs-bus:FullAccounts 2024-01-01 2024-12-31 01389790 frs-bus:SmallEntities 2024-01-01 2024-12-31 01389790 frs-bus:EntityNoLongerTradingButTradedInPast 2024-01-01 2024-12-31 01389790 frs-bus:Audited 2024-01-01 2024-12-31 01389790 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01389790 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 01389790 frs-bus:Director1 2024-01-01 2024-12-31 01389790 frs-bus:Director2 2024-01-01 2024-12-31 01389790 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01389790 frs-countries:EnglandWales 2024-01-01 2024-12-31 01389790 2022-12-31 01389790 2023-12-31 01389790 2023-01-01 2023-12-31 01389790 frs-core:ShareCapital 2023-12-31 01389790 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01389790
Niagara Therapy (U.K.) Pension Trustees Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2024
Niagara Therapy (U.K.) Pension Trustees Limited
Contents
Contents
Page
Company Information 1
Directors' Report 2
Independent Auditor's Report 3—4
Dormant Profit and Loss Account 5
Balance Sheet 6
Notes to the Financial Statements 7
Page 1
Niagara Therapy (U.K.) Pension Trustees Limited
Company Information
For The Year Ended 31 December 2024
Company Information
Directors Mr Philip Ellin
Mrs Lisa Parry
Secretary Mr Dylan Jones
Company Number 01389790
Registered Office Unit 1 Colomendy Industrial Estate
Rhyl Road, Denbigh
Denbighshire
Clwyd
LL16 5TS
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court, Westside View
Waterlooville
PO7 7SQ
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Niagara Therapy (U.K.) Pension Trustees Limited
Company No. 01389790
Directors' Report For The Year Ended 31 December 2024
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2024.
Directors
The directors who held office during the year were as follows:
Mr Philip Ellin
Mrs Lisa Parry
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved:
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Philip Ellin
Director
15 September 2025
Page 2
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Independent Auditor's Report
to the Members of
Niagara Therapy (U.K.) Pension Trustees Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Niagara Therapy (U.K.) Pension Trustees Limited for the year ended 31 December 2024 which comprise the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 7 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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Independent Auditor's Report (continued)
to the Members of
Niagara Therapy (U.K.) Pension Trustees Limited
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Irregularities, including fraud, are instances of non-compliance with laws and regulations.
We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.
Procedures performed by the audit team included:
- Discussions with management regarding known or suspected instances of non-compliance with laws and regulations;
- Evaluation of controls designed to prevent and detect irregularities; and
- Assessing journals entries as part of our planned audit approach.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.
As in all of our audits we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
K Wood FCA FCCA (Senior Statutory Auditor)
for and on behalf of JWR Audit Limited , Statutory Auditor
15 September 2025
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Niagara Therapy (U.K.) Pension Trustees Limited
Dormant Profit and Loss Account
For The Year Ended 31 December 2024
Dormant Profit and Loss Account
The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither profit nor loss.
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Niagara Therapy (U.K.) Pension Trustees Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 (5,495 ) (5,495 )
Cash at bank and in hand 4,369 4,429
(1,126 ) (1,066 )
Creditors: Amounts Falling Due Within One Year 5 (674 ) (674 )
NET CURRENT ASSETS (LIABILITIES) (1,800 ) (1,740 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,800 ) (1,740 )
NET LIABILITIES (1,800 ) (1,740 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (1,802 ) (1,742 )
SHAREHOLDERS' FUNDS (1,800) (1,740)
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Philip Ellin
Director
15 September 2025
The notes on page 7 form part of these financial statements.
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Niagara Therapy (U.K.) Pension Trustees Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Niagara Therapy (U.K.) Pension Trustees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01389790 . The registered office is Unit 1 Colomendy Industrial Estate, Rhyl Road, Denbigh, Denbighshire, Clwyd, LL16 5TS.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: )
- -
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings (5,495) (5,495)
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 674 674
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
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