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Registered number: 14008351
Nurture Care Group Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14008351
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,189 -
Investment Properties 5 1,013,338 478,305
1,018,527 478,305
CURRENT ASSETS
Cash at bank and in hand 6,585 2,712
6,585 2,712
Creditors: Amounts Falling Due Within One Year 7 (118,506 ) (35,625 )
NET CURRENT ASSETS (LIABILITIES) (111,921 ) (32,913 )
TOTAL ASSETS LESS CURRENT LIABILITIES 906,606 445,392
Creditors: Amounts Falling Due After More Than One Year 8 (712,572 ) (256,810 )
NET ASSETS 194,034 188,582
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 193,834 188,382
SHAREHOLDERS' FUNDS 194,034 188,582
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss R Hogben
Director
15 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nurture Care Group Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14008351 . The registered office is Suite 32 & 33 Hilton Hall Hilton Lane, Essington, Wolverhampton, WV11 2BQ.
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
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 25% Reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset were it sold at the Balance Sheet date
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 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: NIL (2024: NIL)
- -
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 -
Additions 5,189
As at 31 March 2025 5,189
Net Book Value
As at 31 March 2025 5,189
As at 1 April 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 478,305
Additions 535,033
As at 31 March 2025 1,013,338
The director believes that the valuation of the property is not materially different to the amount shown in the accounts.
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 55,754 30,060
Amounts owed to group undertakings 62,233 1,107
Other creditors 432 432
Taxation and social security 87 4,026
118,506 35,625
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 712,572 256,810
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9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.00 each 200 200
10. Related Party Transactions
Nurture Care Group Ltd
A company under common control.
At the balance sheet date there is a loan payable to this related party of £62,233 (2024: £1,107).
This loan is interest free and repayble upon demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Miss R Hogben by virtue of her ownership of 100% of the issued share capital in the company.
12. Working capital deficit
Current liabilities exceed current assets however, the company is able to meet any liabilities that may fall due.
13. Charges
There are fixed and floating charges registered over the assets of the company.
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