Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07789053 Mr Jacob George Mrs Beena Jacob iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07789053 2023-12-31 07789053 2024-12-31 07789053 2024-01-01 2024-12-31 07789053 frs-core:CurrentFinancialInstruments 2024-12-31 07789053 frs-core:Non-currentFinancialInstruments 2024-12-31 07789053 frs-core:ComputerEquipment 2024-12-31 07789053 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07789053 frs-core:ComputerEquipment 2023-12-31 07789053 frs-core:FurnitureFittings 2024-12-31 07789053 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07789053 frs-core:FurnitureFittings 2023-12-31 07789053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 07789053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07789053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07789053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 07789053 frs-core:MotorVehicles 2024-12-31 07789053 frs-core:MotorVehicles 2024-01-01 2024-12-31 07789053 frs-core:MotorVehicles 2023-12-31 07789053 frs-core:PlantMachinery 2024-01-01 2024-12-31 07789053 frs-core:ShareCapital 2024-12-31 07789053 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07789053 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07789053 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07789053 frs-bus:SmallEntities 2024-01-01 2024-12-31 07789053 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07789053 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07789053 frs-bus:Director1 2024-01-01 2024-12-31 07789053 frs-bus:Director2 2024-01-01 2024-12-31 07789053 frs-countries:EnglandWales 2024-01-01 2024-12-31 07789053 2022-12-31 07789053 2023-12-31 07789053 2023-01-01 2023-12-31 07789053 frs-core:CurrentFinancialInstruments 2023-12-31 07789053 frs-core:Non-currentFinancialInstruments 2023-12-31 07789053 frs-core:ShareCapital 2023-12-31 07789053 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07789053
Bellavista Nursing Homes(Wales) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Thomas David Accountancy & Taxation Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07789053
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,298,288 2,306,125
2,298,288 2,306,125
CURRENT ASSETS
Debtors 5 961,561 900,260
Cash at bank and in hand 141,235 176,184
1,102,796 1,076,444
Creditors: Amounts Falling Due Within One Year 6 (1,661,191 ) (1,666,151 )
NET CURRENT ASSETS (LIABILITIES) (558,395 ) (589,707 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,739,893 1,716,418
Creditors: Amounts Falling Due After More Than One Year 7 (274,465 ) (306,245 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,070 ) (15,059 )
NET ASSETS 1,448,358 1,395,114
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,448,258 1,395,014
SHAREHOLDERS' FUNDS 1,448,358 1,395,114
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 Jacob George
Director
30/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bellavista Nursing Homes(Wales) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07789053 . The registered office is 106-108, Tynewydd Road, Barry, CF62 8BB.
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. 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:
Freehold Nil
Leasehold Nil
Plant & Machinery 15%
Motor Vehicles 20%
Fixtures & Fittings 15%
Computer Equipment 33.33%
2.4. 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 year 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 asset reflects 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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 67 (2023: 60)
67 60
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 2,214,296 20,274 157,261 4,658 2,396,489
Additions 3,959 - 2,785 - 6,744
As at 31 December 2024 2,218,255 20,274 160,046 4,658 2,403,233
Depreciation
As at 1 January 2024 - 14,243 71,936 4,185 90,364
Provided during the period - 1,206 13,217 158 14,581
As at 31 December 2024 - 15,449 85,153 4,343 104,945
Net Book Value
As at 31 December 2024 2,218,255 4,825 74,893 315 2,298,288
As at 1 January 2024 2,214,296 6,031 85,325 473 2,306,125
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 58,133 45,592
Prepayments and accrued income 4,818 3,860
Other debtors 898,610 850,808
961,561 900,260
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,510 59,299
Bank loans and overdrafts 27,933 24,086
Corporation tax 89,179 105,173
Other taxes and social security 30,820 23,735
Net wages 100,158 81,579
Other creditors 1,142,016 1,136,123
Accruals and deferred income 12,000 7,500
Directors' loan accounts 252,575 228,656
1,661,191 1,666,151
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 274,465 306,245
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Page 5
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts - 330,331
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Other debtors includes £204,442 advanced to Waverley Care Centre Limited, where in Mr Jacob George and  Mrs Beena Jacob are directors.
Other debtors includes £238,460 advanced to Mr Joyson George.
Other creditors includes £925,614 due to Bellavista Care (Cardiff) Ltd, where in Mr Mr Jacob George and  Mrs Beena Jacob are share holders and directors.
Other Debtors includes £26,817 due from  Bellavista Care Centre Ltd, where in Mr Mr Jacob George and  Mrs Beena Jacob are share holders and directors.
Other creditors includes £30,990 due to Bellavista Properties Ltd , where in Mr Jacob George and Mrs Beena Jacob are  share holders and directors.
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