Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04558990 Mr Rodney Matthews Mrs Lynda Matthews Mr Guy Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04558990 2024-03-31 04558990 2025-03-31 04558990 2024-04-01 2025-03-31 04558990 frs-core:CurrentFinancialInstruments 2025-03-31 04558990 frs-core:Non-currentFinancialInstruments 2025-03-31 04558990 frs-core:BetweenOneFiveYears 2025-03-31 04558990 frs-core:ComputerEquipment 2025-03-31 04558990 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04558990 frs-core:ComputerEquipment 2024-03-31 04558990 frs-core:FurnitureFittings 2025-03-31 04558990 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04558990 frs-core:FurnitureFittings 2024-03-31 04558990 frs-core:NetGoodwill 2025-03-31 04558990 frs-core:NetGoodwill 2024-04-01 2025-03-31 04558990 frs-core:NetGoodwill 2024-03-31 04558990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04558990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04558990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04558990 frs-core:MotorVehicles 2025-03-31 04558990 frs-core:MotorVehicles 2024-04-01 2025-03-31 04558990 frs-core:MotorVehicles 2024-03-31 04558990 frs-core:PlantMachinery 2025-03-31 04558990 frs-core:PlantMachinery 2024-04-01 2025-03-31 04558990 frs-core:PlantMachinery 2024-03-31 04558990 frs-core:ShareCapital 2025-03-31 04558990 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04558990 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04558990 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04558990 frs-bus:SmallEntities 2024-04-01 2025-03-31 04558990 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04558990 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04558990 frs-core:UnlistedNon-exchangeTraded 2025-03-31 04558990 frs-core:UnlistedNon-exchangeTraded 2024-03-31 04558990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 04558990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 04558990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 04558990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 04558990 frs-bus:Director1 2024-04-01 2025-03-31 04558990 frs-bus:Director2 2024-04-01 2025-03-31 04558990 frs-bus:Director3 2024-04-01 2025-03-31 04558990 frs-core:CurrentFinancialInstruments 2 2025-03-31 04558990 frs-core:CurrentFinancialInstruments 4 2025-03-31 04558990 frs-countries:EnglandWales 2024-04-01 2025-03-31 04558990 2023-03-31 04558990 2024-03-31 04558990 2023-04-01 2024-03-31 04558990 frs-core:CurrentFinancialInstruments 2024-03-31 04558990 frs-core:Non-currentFinancialInstruments 2024-03-31 04558990 frs-core:BetweenOneFiveYears 2024-03-31 04558990 frs-core:ShareCapital 2024-03-31 04558990 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04558990 frs-core:CurrentFinancialInstruments 2 2024-03-31 04558990 frs-core:CurrentFinancialInstruments 4 2024-03-31
Registered number: 04558990
Orchard View Care Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TCAS LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04558990
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 605,894 621,621
Investments 6 100 100
605,995 621,722
CURRENT ASSETS
Debtors 7 220,359 79,123
Cash at bank and in hand 292,811 402,461
513,170 481,584
Creditors: Amounts Falling Due Within One Year 8 (89,052 ) (111,444 )
NET CURRENT ASSETS (LIABILITIES) 424,118 370,140
TOTAL ASSETS LESS CURRENT LIABILITIES 1,030,113 991,862
Creditors: Amounts Falling Due After More Than One Year 9 (653,871 ) (553,243 )
NET ASSETS 376,242 438,619
CAPITAL AND RESERVES
Called up share capital 11 20 20
Profit and Loss Account 376,222 438,599
SHAREHOLDERS' FUNDS 376,242 438,619
Page 1
Page 2
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 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 Guy Matthews
Director
04/11/2025
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
Orchard View Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04558990 . The registered office is Southview, Station Road, Bow, Devon, EX17 6HX.
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. 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 no depreciation applied
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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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.
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: 57 (2024: 57)
57 57
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 30,000
As at 31 March 2025 30,000
...CONTINUED
Page 4
Page 5
Amortisation
As at 1 April 2024 29,999
As at 31 March 2025 29,999
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 1
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 533,696 71,793 139,637 47,862
Additions - - 17,000 2,391
As at 31 March 2025 533,696 71,793 156,637 50,253
Depreciation
As at 1 April 2024 - 62,034 95,707 22,903
Provided during the period - 2,440 15,232 20,216
As at 31 March 2025 - 64,474 110,939 43,119
Net Book Value
As at 31 March 2025 533,696 7,319 45,698 7,134
As at 1 April 2024 533,696 9,759 43,930 24,959
Computer Equipment Total
£ £
Cost
As at 1 April 2024 31,225 824,213
Additions 6,786 26,177
As at 31 March 2025 38,011 850,390
Depreciation
As at 1 April 2024 21,948 202,592
Provided during the period 4,016 41,904
As at 31 March 2025 25,964 244,496
...CONTINUED
Page 5
Page 6
Net Book Value
As at 31 March 2025 12,047 605,894
As at 1 April 2024 9,277 621,621
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 100
As at 31 March 2025 100
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 100
As at 1 April 2024 100
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,901 15,349
Other debtors 50,000 1,200
Directors' loan accounts 146,458 62,574
220,359 79,123
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,232 1,166
Funding Circle 15,531 12,308
Corporation tax 30,777 55,602
Business credit card 3,877 4,983
Accrual 35,000 35,000
Money held for service users 2,635 2,385
89,052 111,444
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 53,880 56,559
Loans 215,459 233,233
Loan Hamilton Girvan - (183,000 )
Natwest Loan 384,532 446,451
653,871 553,243
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 53,880 56,559
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
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