Acorah Software Products - Accounts Production 16.7.461 false true true false 10 September 2024 30 September 2025 30 September 2025 15946895 Mr M M Turley Mrs L Turley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15946895 2024-09-09 15946895 2025-09-30 15946895 2024-09-10 2025-09-30 15946895 frs-core:CurrentFinancialInstruments 2025-09-30 15946895 frs-core:BetweenOneFiveYears 2025-09-30 15946895 frs-core:FurnitureFittings 2025-09-30 15946895 frs-core:FurnitureFittings 2024-09-10 2025-09-30 15946895 frs-core:FurnitureFittings 2024-09-09 15946895 frs-core:NetGoodwill 2025-09-30 15946895 frs-core:NetGoodwill 2024-09-10 2025-09-30 15946895 frs-core:NetGoodwill 2024-09-09 15946895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 15946895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-10 2025-09-30 15946895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-09 15946895 frs-core:PlantMachinery 2025-09-30 15946895 frs-core:PlantMachinery 2024-09-10 2025-09-30 15946895 frs-core:PlantMachinery 2024-09-09 15946895 frs-core:WithinOneYear 2025-09-30 15946895 frs-core:ShareCapital 2025-09-30 15946895 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15946895 frs-bus:PrivateLimitedCompanyLtd 2024-09-10 2025-09-30 15946895 frs-bus:FilletedAccounts 2024-09-10 2025-09-30 15946895 frs-bus:SmallEntities 2024-09-10 2025-09-30 15946895 frs-bus:AuditExempt-NoAccountantsReport 2024-09-10 2025-09-30 15946895 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-10 2025-09-30 15946895 frs-bus:Director1 2024-09-10 2025-09-30 15946895 frs-bus:Director2 2024-09-10 2025-09-30 15946895 frs-countries:EnglandWales 2024-09-10 2025-09-30
Registered number: 15946895
Littlewood Manor Ltd
Unaudited Financial Statements
For the Period 10 September 2024 to 30 September 2025
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Littlewood Manor Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—5

Page 1
Littlewood Manor Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15946895

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 23,400
Tangible Assets | 5 |  | 71,931
|  |  | 95,331
CURRENT ASSETS
Stocks | 6 | 5,000 |
Debtors | 7 | 58,805 |
Cash at bank and in hand |  | 48,141 |
|  | 111,946 |
Creditors: Amounts Falling Due Within One Year | 8 | (239,199 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (127,253 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (31,922 )
NET LIABILITIES |  |  | (31,922 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2
Profit and Loss Account |  |  | (31,924 )
SHAREHOLDERS' FUNDS |  |  | (31,922)

For the period ending 30 September 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

Mrs L Turley Director
1 December 2025

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Littlewood Manor Ltd
Notes to the Financial Statements
For the Period 10 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Littlewood Manor Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15946895 . The registered office is 23 Forest Gate, Blackpool, Lancashire, FY3 9AW.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 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.
2.4. 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 10 years.
2.5. 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:

Leasehold | 2% on cost
Plant & Machinery | 20% on written down value
Fixtures & Fittings | 20% on written down value

2.6. 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.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 2
Page 3
Littlewood Manor Ltd
Notes to the Financial Statements (continued)
For the Period 10 September 2024 to 30 September 2025
2.8. 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 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.
2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 50
50
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 10 September 2024 | -
Additions | 26,000
As at 30 September 2025 | 26,000
Amortisation
As at 10 September 2024 | -
Provided during the period | 2,600
As at 30 September 2025 | 2,600
Net Book Value
As at 30 September 2025 | 23,400
As at 10 September 2024 | -

Page 3
Page 4
Littlewood Manor Ltd
Notes to the Financial Statements (continued)
For the Period 10 September 2024 to 30 September 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 10 September 2024 | - | - | - | -
Additions | 29,563 | 22,766 | 26,238 | 78,567
As at 30 September 2025 | 29,563 | 22,766 | 26,238 | 78,567
Depreciation
As at 10 September 2024 | - | - | - | -
Provided during the period | 259 | 2,278 | 4,099 | 6,636
As at 30 September 2025 | 259 | 2,278 | 4,099 | 6,636
Net Book Value
As at 30 September 2025 | 29,304 | 20,488 | 22,139 | 71,931
As at 10 September 2024 | - | - | - | -

6. Stocks

| 30 September 2025
--- | ---
| £
Stock | 5,000

7. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Trade debtors | 10,018
Other debtors | 48,787
| 58,805

8. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Trade creditors | 21,407
Other creditors | 175,961
Taxation and social security | 41,831
| 239,199

Page 4
Page 5
Littlewood Manor Ltd
Notes to the Financial Statements (continued)
For the Period 10 September 2024 to 30 September 2025
9. Share Capital

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

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

| 30 September 2025
--- | ---
| £
Not later than one year | 115,573
Later than one year and not later than five years | 318,919
| 434,492

Included in the above is a rental agreement for the land and buildings of the care home. The rent due on this agreement is £88,000 a year and expires on 31 March 2029.
The company also has an equipment lease agreement in place with JLA Total Care Limited for £23,378 a year and will expire in August 2030.
11. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £4,304 were due to the fund. They are included in Other Creditors.
Page 5