Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12522388 Miss G Pawar Mr J S Pawar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12522388 2023-12-31 12522388 2024-12-31 12522388 2024-01-01 2024-12-31 12522388 frs-core:CurrentFinancialInstruments 2024-12-31 12522388 frs-core:ComputerEquipment 2024-12-31 12522388 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12522388 frs-core:ComputerEquipment 2023-12-31 12522388 frs-core:FurnitureFittings 2024-12-31 12522388 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12522388 frs-core:FurnitureFittings 2023-12-31 12522388 frs-core:ShareCapital 2024-12-31 12522388 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12522388 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12522388 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12522388 frs-bus:SmallEntities 2024-01-01 2024-12-31 12522388 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12522388 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12522388 frs-bus:Director1 2024-01-01 2024-12-31 12522388 frs-bus:Director2 2024-01-01 2024-12-31 12522388 frs-countries:EnglandWales 2024-01-01 2024-12-31 12522388 2022-12-31 12522388 2023-12-31 12522388 2023-01-01 2023-12-31 12522388 frs-core:CurrentFinancialInstruments 2023-12-31 12522388 frs-core:ShareCapital 2023-12-31 12522388 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12522388
Pooltown Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12522388
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,565 6,320
6,565 6,320
CURRENT ASSETS
Stocks 5 703 1,221
Debtors 6 184,109 150,454
Cash at bank and in hand 380,659 788,664
565,471 940,339
Creditors: Amounts Falling Due Within One Year 7 (152,288 ) (619,353 )
NET CURRENT ASSETS (LIABILITIES) 413,183 320,986
TOTAL ASSETS LESS CURRENT LIABILITIES 419,748 327,306
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,580 ) (1,580 )
NET ASSETS 418,168 325,726
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 418,166 325,724
SHAREHOLDERS' FUNDS 418,168 325,726
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 J S Pawar
Director
8 August 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pooltown Care Limited is a private company, limited by shares, incorporated in England and Wales, registered number12522388. The registered office is 44 Park Road, Walsall, West Midlands WS5 3JU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the fair value of the consideration receivable for the provision of services in the ordinary course of the company’s activities.  The company recognises revenue when:
  • The amount of revenue can be reliably measured;
  • it is probable that future economic benefits will flow to the entity; and
  • specific criteria have been met for each of the company's activities.
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:
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2023: 27)
32 27
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 8,950 - 8,950
Additions - 1,316 1,316
As at 31 December 2024 8,950 1,316 10,266
Depreciation
As at 1 January 2024 2,630 - 2,630
Provided during the period 632 439 1,071
As at 31 December 2024 3,262 439 3,701
Net Book Value
As at 31 December 2024 5,688 877 6,565
As at 1 January 2024 6,320 - 6,320
5. Stocks
2024 2023
£ £
Stock 703 1,221
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 111,587 59,741
Prepayments and accrued income 4,778 12,147
Other debtors 67,744 78,566
184,109 150,454
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,467 38,695
Other taxes and social security 82,697 97,664
Other creditors - 455,731
Accruals and deferred income 61,124 27,263
152,288 619,353
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3
Page 4
9. Related Party Transactions
Within other debtors is an amount of £67,743 (2023: £78,566) due from P.A.R. Nursing Homes Limited, a company controlled by close familiy members.  During the year, the company paid £65,000 (2023: £60,000) to P.A.R. Nursing Homes Limited in rent.
Within other creditors is an amount of £nil (2023: £453,196) due to Kidderminster Care Limited, a company controlled by close family members.  During the year, the company paid £nil (2023: £40,000) to Kidderminster Care Limited in management charges.
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