Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04148697 Mrs Dawn Farrell Mr Roger Farrell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04148697 2024-01-31 04148697 2025-01-31 04148697 2024-02-01 2025-01-31 04148697 frs-core:CurrentFinancialInstruments 2025-01-31 04148697 frs-core:Non-currentFinancialInstruments 2025-01-31 04148697 frs-core:BetweenOneFiveYears 2025-01-31 04148697 frs-core:ComputerEquipment 2025-01-31 04148697 frs-core:ComputerEquipment 2024-02-01 2025-01-31 04148697 frs-core:ComputerEquipment 2024-01-31 04148697 frs-core:FurnitureFittings 2025-01-31 04148697 frs-core:FurnitureFittings 2024-02-01 2025-01-31 04148697 frs-core:FurnitureFittings 2024-01-31 04148697 frs-core:NetGoodwill 2025-01-31 04148697 frs-core:NetGoodwill 2024-02-01 2025-01-31 04148697 frs-core:NetGoodwill 2024-01-31 04148697 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 04148697 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 04148697 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 04148697 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 04148697 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04148697 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 04148697 frs-core:MotorVehicles 2025-01-31 04148697 frs-core:MotorVehicles 2024-02-01 2025-01-31 04148697 frs-core:MotorVehicles 2024-01-31 04148697 frs-core:PlantMachinery 2025-01-31 04148697 frs-core:PlantMachinery 2024-02-01 2025-01-31 04148697 frs-core:PlantMachinery 2024-01-31 04148697 frs-core:WithinOneYear 2025-01-31 04148697 frs-core:RevaluationReserve 2024-01-31 04148697 frs-core:RevaluationReserve 2025-01-31 04148697 frs-core:ShareCapital 2025-01-31 04148697 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04148697 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04148697 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04148697 frs-bus:SmallEntities 2024-02-01 2025-01-31 04148697 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04148697 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04148697 frs-bus:Director1 2024-02-01 2025-01-31 04148697 frs-bus:Director1 2024-01-31 04148697 frs-bus:Director1 2025-01-31 04148697 frs-bus:Director2 2024-02-01 2025-01-31 04148697 frs-bus:Director2 2024-01-31 04148697 frs-bus:Director2 2025-01-31 04148697 frs-core:CurrentFinancialInstruments 1 2025-01-31 04148697 frs-core:CurrentFinancialInstruments 2 2025-01-31 04148697 frs-countries:EnglandWales 2024-02-01 2025-01-31 04148697 2023-01-31 04148697 2024-01-31 04148697 2023-02-01 2024-01-31 04148697 frs-core:CurrentFinancialInstruments 2024-01-31 04148697 frs-core:Non-currentFinancialInstruments 2024-01-31 04148697 frs-core:BetweenOneFiveYears 2024-01-31 04148697 frs-core:WithinOneYear 2024-01-31 04148697 frs-core:RevaluationReserve 2024-01-31 04148697 frs-core:ShareCapital 2024-01-31 04148697 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04148697 frs-core:CurrentFinancialInstruments 1 2024-01-31 04148697 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: 04148697
Acacia Care And Education Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Brookwood Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04148697
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 703,152 655,473
703,152 655,473
CURRENT ASSETS
Debtors 6 275,374 334,316
Cash at bank and in hand 127,428 29,322
402,802 363,638
Creditors: Amounts Falling Due Within One Year 7 (395,229 ) (302,066 )
NET CURRENT ASSETS (LIABILITIES) 7,573 61,572
TOTAL ASSETS LESS CURRENT LIABILITIES 710,725 717,045
Creditors: Amounts Falling Due After More Than One Year 8 (397,446 ) (490,416 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,690 ) (19,300 )
NET ASSETS 288,589 207,329
CAPITAL AND RESERVES
Called up share capital 10 103 100
Revaluation reserve 13 199,328 199,328
Profit and Loss Account 89,158 7,901
SHAREHOLDERS' FUNDS 288,589 207,329
Page 1
Page 2
For the year ending 31 January 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
Mr Roger Farrell
Director
31/10/2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acacia Care And Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04148697 . The registered office is The Old Post Office, 19 Banbury Road, Kidlington, Oxfordshire, OX5 1AQ.
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.
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. 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 .... 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 Revaluation
Leasehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
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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: 46 (2024: 36)
46 36
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 212,942
As at 31 January 2025 212,942
Amortisation
As at 1 February 2024 212,942
As at 31 January 2025 212,942
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 February 2024 620,343 177,196 40,252 118,230
Additions 63,584 12,200 6,565 -
As at 31 January 2025 683,927 189,396 46,817 118,230
...CONTINUED
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Page 5
Depreciation
As at 1 February 2024 49,627 170,918 27,516 62,572
Provided during the period 13,679 5,579 4,825 13,914
As at 31 January 2025 63,306 176,497 32,341 76,486
Net Book Value
As at 31 January 2025 620,621 12,899 14,476 41,744
As at 1 February 2024 570,716 6,278 12,736 55,658
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 52,870 23,389 1,032,280
Additions - 7,798 90,147
As at 31 January 2025 52,870 31,187 1,122,427
Depreciation
As at 1 February 2024 45,660 20,514 376,807
Provided during the period 1,803 2,668 42,468
As at 31 January 2025 47,463 23,182 419,275
Net Book Value
As at 31 January 2025 5,407 8,005 703,152
As at 1 February 2024 7,210 2,875 655,473
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,540 1,222
Prepayments and accrued income 7,629 6,762
Other debtors - 84,969 105,590
Directors' loan accounts 180,236 220,742
275,374 334,316
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,820 13,820
Trade creditors 9,598 5,778
Bank loans and overdrafts 65,899 60,304
Corporation tax 65,110 69,138
Other taxes and social security 18,846 10,882
Net wages 1,266 3,005
Other creditors 114,436 44,817
...CONTINUED
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Prepaid income 100,858 87,568
Pension liability 5,396 4,160
Accruals and deferred income - 2,594
395,229 302,066
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 42,450 56,271
Bank loans 354,996 434,145
397,446 490,416
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,820 13,820
Later than one year and not later than five years 42,450 56,271
56,270 70,091
56,270 70,091
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 103 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mrs Dawn Farrell 110,371 - 20,253 - 90,118
Mr Roger Farrell 110,371 - 20,253 - 90,118
The above loan is unsecured and repayable on demand. Interest is charged at 2.25% on the loan. 
12. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 101,000 50,000
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13. Reserves
Revaluation Reserve
£
As at 1 February 2024 199,328
As at 31 January 2025 199,328
14. Related Party Transactions
A director of Acacia Care and Education Limited is also a director and shareholder of Brookwood Accountancy and, at the year end date, Acacia Care & Education Limited owed Brookwood Accountancy Ltd £5,605. This was paid in full in March 2025.
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