Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC478118 Mrs Yvonne Watt Mrs Marina Sadaoui iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC478118 2024-05-31 SC478118 2025-05-31 SC478118 2024-06-01 2025-05-31 SC478118 frs-core:Non-currentFinancialInstruments 2025-05-31 SC478118 frs-core:BetweenOneFiveYears 2025-05-31 SC478118 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC478118 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC478118 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC478118 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC478118 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC478118 frs-core:WithinOneYear 2025-05-31 SC478118 frs-core:ShareCapital 2025-05-31 SC478118 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC478118 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC478118 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 SC478118 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC478118 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC478118 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC478118 frs-core:CostValuation 2024-05-31 SC478118 frs-core:CostValuation 2025-05-31 SC478118 frs-bus:Director1 2024-06-01 2025-05-31 SC478118 frs-bus:Director2 2024-06-01 2025-05-31 SC478118 1 2024-06-01 2025-05-31 SC478118 frs-countries:Scotland 2024-06-01 2025-05-31 SC478118 2023-05-31 SC478118 2024-05-31 SC478118 2023-06-01 2024-05-31 SC478118 frs-core:Non-currentFinancialInstruments 2024-05-31 SC478118 frs-core:BetweenOneFiveYears 2024-05-31 SC478118 frs-core:WithinOneYear 2024-05-31 SC478118 frs-core:ShareCapital 2024-05-31 SC478118 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC478118 1 2023-06-01 2024-05-31
Registered number: SC478118
Invercare Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
The Hansen Company
The Old Forge
28 Field Road
Busby
Glasgow
G76 8SE
Invercare Services Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
Invercare Services Ltd
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Invercare Services Ltd For The Year Ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Invercare Services Ltd For The Year Ended 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.org.uk/accountspreparationguidance.
This report is made solely to the directors of Invercare Services Ltd , as a body, in accordance with the terms of our latest engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Invercare Services Ltd and state those matters that we have agreed to state to the directors of Invercare Services Ltd , as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Invercare Services Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Invercare Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Invercare Services Ltd . You consider that Invercare Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Invercare Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23/09/2025

The Hansen Company
The Old Forge
28 Field Road
Busby
Glasgow
G76 8SE
Page 1
Page 2
Invercare Services Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: SC478118

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 143,311 |  | 85,839
Investments | 5 |  | 2,000 |  | 2,000
|  |  | 145,311 |  | 87,839
CURRENT ASSETS
Debtors |  | 419,255 |  | 139,101 |
Cash at bank and in hand |  | 688,918 |  | 201,679 |
|  | 1,108,173 |  | 340,780 |
Creditors: Amounts Falling Due Within One Year |  | (389,093 ) |  | (153,596 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 719,080 |  | 187,184
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 864,391 |  | 275,023
Creditors: Amounts Falling Due After More Than One Year |  |  | (66,115 ) |  | (45,406 )
NET ASSETS |  |  | 798,276 |  | 229,617
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 798,274 |  | 229,615
SHAREHOLDERS' FUNDS |  |  | 798,276 |  | 229,617

Page 2
Page 3
Invercare Services Ltd
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Yvonne Watt Director | Mrs Marina Sadaoui Director
23/09/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Invercare Services Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Invercare Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC478118 . The registered office is Inver House Business Centre, 9 Ardgowan Square, Suite 1, Greenock, Scotland, PA16 8ET.
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 | not provided
Plant & Machinery | 25% on reducing balance method
Motor Vehicles | 25% on reducing balance method
Fixtures & Fittings | 15% on reducing balance method
Computer Equipment | 25% on reducing balance method

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
...CONTINUED
Page 4
Page 5
Invercare Services Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 26 |  | 34
Care assistants | 171 |  | 136
| 197 |  | 170

4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 178,737
Additions | 87,716
As at 31 May 2025 | 266,453
Depreciation
As at 1 June 2024 | 92,898
Provided during the period | 30,244
As at 31 May 2025 | 123,142
Net Book Value
As at 31 May 2025 | 143,311
As at 1 June 2024 | 85,839

5. Investments

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 2,000
As at 31 May 2025 | 2,000
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 2,000
As at 1 June 2024 | 2,000

Page 5
Page 6
Invercare Services Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
6. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,958 |  | 7,258
Later than one year and not later than five years | 44,030 |  | 15,721
| 60,988 |  | 22,979
| 60,988 |  | 22,979

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6