Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2023 1 October 2022 false 1 October 2023 31 March 2025 31 March 2025 06383759 Mr A F Gilmore Miss H M Ollivier Miss A Rose Mr T Pritchard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06383759 2023-09-30 06383759 2025-03-31 06383759 2023-10-01 2025-03-31 06383759 frs-core:CurrentFinancialInstruments 2025-03-31 06383759 frs-core:BetweenOneFiveYears 2025-03-31 06383759 frs-core:PlantMachinery 2025-03-31 06383759 frs-core:PlantMachinery 2023-10-01 2025-03-31 06383759 frs-core:PlantMachinery 2023-09-30 06383759 frs-core:WithinOneYear 2025-03-31 06383759 frs-core:ShareCapital 2025-03-31 06383759 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06383759 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2025-03-31 06383759 frs-bus:FilletedAccounts 2023-10-01 2025-03-31 06383759 frs-bus:SmallEntities 2023-10-01 2025-03-31 06383759 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2025-03-31 06383759 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2025-03-31 06383759 frs-bus:Director1 2023-10-01 2025-03-31 06383759 frs-bus:Director2 2023-10-01 2025-03-31 06383759 frs-bus:Director3 2023-10-01 2025-03-31 06383759 frs-bus:CompanySecretary1 2023-10-01 2025-03-31 06383759 frs-countries:EnglandWales 2023-10-01 2025-03-31 06383759 2022-09-30 06383759 2023-09-30 06383759 2022-10-01 2023-09-30 06383759 frs-core:CurrentFinancialInstruments 2023-09-30 06383759 frs-core:BetweenOneFiveYears 2023-09-30 06383759 frs-core:WithinOneYear 2023-09-30 06383759 frs-core:ShareCapital 2023-09-30 06383759 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06383759
Focus Care Wales Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2025
Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER
Focus Care Wales Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Focus Care Wales Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06383759

| 31 March 2025 | 30 September 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,356 |  | 2,529
|  |  | 2,356 |  | 2,529
CURRENT ASSETS
Debtors | 5 | 240,482 |  | 199,110 |
Cash at bank and in hand |  | 16,788 |  | 66,932 |
|  | 257,270 |  | 266,042 |
Creditors: Amounts Falling Due Within One Year | 6 | (41,017 ) |  | (49,789 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 216,253 |  | 216,253
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 218,609 |  | 218,782
NET ASSETS |  |  | 218,609 |  | 218,782
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 218,607 |  | 218,780
SHAREHOLDERS' FUNDS |  |  | 218,609 |  | 218,782

For the period 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 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

Miss H M Ollivier Director
30 September 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Focus Care Wales Limited
Notes to the Financial Statements
For the Period 1 October 2023 to 31 March 2025
Notes to the Financial Statements
1. General Information
Focus Care Wales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06383759 . The registered office is 151 Stanley Road, Bootle, Liverpool, Merseyside, L20 3DL.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit and loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements.
- Section 7 "Statement of Cash flows" : Presentaion of a statement of cash flow and related notes and disclosures;
- Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues"; Interest income/expenses and net gains/losses for each category of financial instrument; basis determiningfair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;
- Section 26 "Share based Payment: Share based payment expenses charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share based payments, explanation of modifications to arrangements;
- Section 33 "Related Party Disclosures": Compensation for key management personnel.
The financial statements of the company are consolidated in the financial satements of Expect Ltd. These consolidated financial statements are available from its registered office , 151 Stanley Road, Bootle, Liverpool, L20 3DL.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, value added tax and other sales taxes.
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:

Plant & Machinery | 20% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.
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 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.
...CONTINUED
Page 2
Page 3
Focus Care Wales Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2023 to 31 March 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 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 period, 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Group relief
The financial statements have been prepared on the assumption that group relief will be used to facilitate the transfer of corporation tax losses between companies in the group. No compensation is made in repsect of any loss relief between companies.
2.8. Gif aid to charity
The company donates its taxable profits for the reporting period under the gift aid scheme, subject to there being sufficient reserves. These gift aid payments are recognised as distributions to owners of equity within retained earnings.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 17 (2023: 24)
17 24
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2023 | 20,278
Additions | 840
As at 31 March 2025 | 21,118
Depreciation
As at 1 October 2023 | 17,749
Provided during the period | 1,013
As at 31 March 2025 | 18,762
Net Book Value
As at 31 March 2025 | 2,356
As at 1 October 2023 | 2,529

5. Debtors

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 109,442 |  | 135,680
Other debtors | 131,040 |  | 63,430
| 240,482 |  | 199,110

Page 3
Page 4
Focus Care Wales Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2023 to 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,761 |  | 389
Other creditors | 26,244 |  | 37,874
Taxation and social security | 13,012 |  | 11,526
| 41,017 |  | 49,789

7. Share Capital

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 11,045 |  | 11,045
Later than one year and not later than five years | 9,204 |  | 25,772
| 20,249 |  | 36,817

9. Related Party Transactions
The company has taken advantage of the disclosure exemptions to which it is entitled regarding transactions with its parent as a 100% owned subsidiary company within the group.
10. Parent Company
Expect Ltd is the parent company of Focus Care Wales Limited, which draws up consolidated financial statements. The address of Expect Ltd's registered office and principal place of business is 151 Stanley Road, Bootle, Liverpool, Merseyside, L20 3DL.
Page 4