Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04143249 Mrs D J Blight Mr A H Blight Mrs D J Blight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04143249 2024-06-30 04143249 2025-06-30 04143249 2024-07-01 2025-06-30 04143249 frs-core:FurnitureFittings 2024-07-01 2025-06-30 04143249 frs-core:NetGoodwill 2024-07-01 2025-06-30 04143249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04143249 frs-core:MotorVehicles 2024-07-01 2025-06-30 04143249 frs-core:PlantMachinery 2024-07-01 2025-06-30 04143249 frs-core:ShareCapital 2025-06-30 04143249 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04143249 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04143249 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 04143249 frs-bus:SmallEntities 2024-07-01 2025-06-30 04143249 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04143249 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04143249 frs-core:DeferredTaxation 2024-06-30 04143249 frs-core:DeferredTaxation 2025-06-30 04143249 frs-core:CostValuation 2024-06-30 04143249 frs-core:CostValuation 2025-06-30 04143249 frs-bus:Director1 2024-07-01 2025-06-30 04143249 frs-bus:Director2 2024-07-01 2025-06-30 04143249 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 04143249 2 2024-07-01 2025-06-30 04143249 frs-countries:EnglandWales 2024-07-01 2025-06-30 04143249 2023-06-30 04143249 2024-06-30 04143249 2023-07-01 2024-06-30 04143249 frs-core:ShareCapital 2024-06-30 04143249 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04143249
Pleasant Care Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04143249
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 571,281 595,598
Investments 6 50 50
571,331 595,648
CURRENT ASSETS
Stocks 7,000 7,000
Debtors 112,264 154,907
Cash at bank and in hand 667,892 573,723
787,156 735,630
Creditors: Amounts Falling Due Within One Year (90,660 ) (93,041 )
NET CURRENT ASSETS (LIABILITIES) 696,496 642,589
TOTAL ASSETS LESS CURRENT LIABILITIES 1,267,827 1,238,237
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,335 ) (6,058 )
NET ASSETS 1,264,492 1,232,179
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,264,490 1,232,177
SHAREHOLDERS' FUNDS 1,264,492 1,232,179
Page 1
Page 2
For the year ending 30 June 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs D J Blight
Director
Mr A H Blight
Director
3rd October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Pleasant Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04143249 . The registered office is Poplars Farm, Penhallow, Truro, Cornwall, TR4 9LT.
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.  
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of twenty 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:
Freehold 50 years
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 23)
26 23
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Page 4
4. Intangible Assets
Total
£
Cost
As at 1 July 2024 105,000
As at 30 June 2025 105,000
Amortisation
As at 1 July 2024 105,000
As at 30 June 2025 105,000
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 -
5. Tangible Assets
Total
£
Cost
As at 1 July 2024 826,761
Additions 3,367
As at 30 June 2025 830,128
Depreciation
As at 1 July 2024 231,163
Provided during the period 27,684
As at 30 June 2025 258,847
Net Book Value
As at 30 June 2025 571,281
As at 1 July 2024 595,598
6. Investments
Total
£
Cost or Valuation
As at 1 July 2024 50
As at 30 June 2025 50
Provision
As at 1 July 2024 -
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 50
As at 1 July 2024 50
The company's investment relates to 50% of the total share capital of Antron Manor Care Limited (co. no. 10516614).
Page 4
Page 5
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2024 6,058 6,058
Accelerated capital allowances (2,723 ) (2,723 )
Balance at 30 June 2025 3,335 3,335
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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