Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05667763 Mr Kevin Middleton Ms Ninawatie Seepaul Mr Kevin Middleton Mr. K. Middleton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05667763 2023-12-31 05667763 2024-12-31 05667763 2024-01-01 2024-12-31 05667763 frs-core:CurrentFinancialInstruments 2024-12-31 05667763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05667763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 05667763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 05667763 frs-core:ShareCapital 2024-12-31 05667763 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05667763 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05667763 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05667763 frs-bus:SmallEntities 2024-01-01 2024-12-31 05667763 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05667763 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05667763 1 2024-01-01 2024-12-31 05667763 frs-bus:Director1 2024-01-01 2024-12-31 05667763 frs-bus:Director2 2024-01-01 2024-12-31 05667763 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 05667763 frs-countries:EnglandWales 2024-01-01 2024-12-31 05667763 2022-12-31 05667763 2023-12-31 05667763 2023-01-01 2023-12-31 05667763 frs-core:CurrentFinancialInstruments 2023-12-31 05667763 frs-core:ShareCapital 2023-12-31 05667763 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05667763 frs-core:CurrentFinancialInstruments 3 2023-12-31
Registered number: 05667763
Epsom Lodge Care Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Passman Leonard Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05667763
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 108,940
- 108,940
CURRENT ASSETS
Debtors 5 - 99,870
Cash at bank and in hand - 559
- 100,429
Creditors: Amounts Falling Due Within One Year 6 (65,739 ) (156,979 )
NET CURRENT ASSETS (LIABILITIES) (65,739 ) (56,550 )
TOTAL ASSETS LESS CURRENT LIABILITIES (65,739 ) 52,390
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,482 ) (13,482 )
NET (LIABILITIES)/ASSETS (79,221 ) 38,908
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (79,321 ) 38,808
SHAREHOLDERS' FUNDS (79,221) 38,908
Page 1
Page 2
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 Kevin Middleton
Director
30 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Epsom Lodge Care Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05667763 . The registered office is 1A Longdown Lane North, Epsom, Surrey, KT17 3HY.
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 company ceased tradig on 30 April 2024.
2.3. 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.
2.4. 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:
Leasehold No depreciation provided
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 January 2024 108,940
Disposals (108,940 )
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 108,940
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by connected companies - 99,870
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 35 28,924
Corporation tax 9,823 9,120
Other taxes and social security 380 380
Other creditors 9,434 32,143
Other creditors - Pension - (212 )
Accruals and deferred income 1,200 2,400
Directors' loan accounts 44,867 84,224
65,739 156,979
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr. K. Middleton by virtue of his ownership of 70% of the issued share capital in the company.
Page 4