Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07817581 James Leventhal Ann Rogers Mr Oliver Leventhal Ann Rogers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07817581 2024-03-31 07817581 2025-03-31 07817581 2024-04-01 2025-03-31 07817581 frs-core:CurrentFinancialInstruments 2025-03-31 07817581 frs-core:Non-currentFinancialInstruments 2025-03-31 07817581 frs-core:BetweenOneFiveYears 2025-03-31 07817581 frs-core:ComputerEquipment 2025-03-31 07817581 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07817581 frs-core:ComputerEquipment 2024-03-31 07817581 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 07817581 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 07817581 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07817581 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 07817581 frs-core:MotorVehicles 2025-03-31 07817581 frs-core:MotorVehicles 2024-04-01 2025-03-31 07817581 frs-core:MotorVehicles 2024-03-31 07817581 frs-core:OtherResidualIntangibleAssets 2025-03-31 07817581 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 07817581 frs-core:OtherResidualIntangibleAssets 2024-03-31 07817581 frs-core:PlantMachinery 2025-03-31 07817581 frs-core:PlantMachinery 2024-04-01 2025-03-31 07817581 frs-core:PlantMachinery 2024-03-31 07817581 frs-core:WithinOneYear 2025-03-31 07817581 frs-core:ShareCapital 2025-03-31 07817581 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07817581 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07817581 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07817581 frs-bus:SmallEntities 2024-04-01 2025-03-31 07817581 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07817581 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07817581 frs-bus:Director1 2024-04-01 2025-03-31 07817581 frs-bus:Director1 2024-03-31 07817581 frs-bus:Director1 2025-03-31 07817581 frs-bus:Director2 2024-04-01 2025-03-31 07817581 frs-bus:Director2 2024-03-31 07817581 frs-bus:Director2 2025-03-31 07817581 frs-bus:Director3 2024-04-01 2025-03-31 07817581 frs-bus:Director3 2024-03-31 07817581 frs-bus:Director3 2025-03-31 07817581 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07817581 frs-countries:EnglandWales 2024-04-01 2025-03-31 07817581 2023-03-31 07817581 2024-03-31 07817581 2023-04-01 2024-03-31 07817581 frs-core:CurrentFinancialInstruments 2024-03-31 07817581 frs-core:Non-currentFinancialInstruments 2024-03-31 07817581 frs-core:BetweenOneFiveYears 2024-03-31 07817581 frs-core:WithinOneYear 2024-03-31 07817581 frs-core:ShareCapital 2024-03-31 07817581 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07817581
Rosedale House Residential Care Home Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Adams Root Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07817581
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 26,667 30,667
Tangible Assets 5 1,397,608 1,496,005
1,424,275 1,526,672
CURRENT ASSETS
Debtors 6 143,166 119,440
Cash at bank and in hand 173,617 125,372
316,783 244,812
Creditors: Amounts Falling Due Within One Year 7 (260,313 ) (236,968 )
NET CURRENT ASSETS (LIABILITIES) 56,470 7,844
TOTAL ASSETS LESS CURRENT LIABILITIES 1,480,745 1,534,516
Creditors: Amounts Falling Due After More Than One Year 8 (939,346 ) (1,012,277 )
NET ASSETS 541,399 522,239
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 541,389 522,229
SHAREHOLDERS' FUNDS 541,399 522,239
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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
James Leventhal
Director
10/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rosedale House Residential Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07817581 . The registered office is East Cliff Business Park, Severn Road, Hallen, Bristol, BS10 7GD.
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 - Other Intangible
Other intangible assets are .... 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 5% straight line
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
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: 44 (2024: 43)
44 43
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 80,000
As at 31 March 2025 80,000
Amortisation
As at 1 April 2024 49,333
Provided during the period 4,000
As at 31 March 2025 53,333
Net Book Value
As at 31 March 2025 26,667
As at 1 April 2024 30,667
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,687,016 100,479 61,475 - 1,848,970
Additions - 7,052 - 4,660 11,712
As at 31 March 2025 1,687,016 107,531 61,475 4,660 1,860,682
...CONTINUED
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Depreciation
As at 1 April 2024 272,496 61,558 18,911 - 352,965
Provided during the period 81,224 10,466 14,327 4,092 110,109
As at 31 March 2025 353,720 72,024 33,238 4,092 463,074
Net Book Value
As at 31 March 2025 1,333,296 35,507 28,237 568 1,397,608
As at 1 April 2024 1,414,520 38,921 42,564 - 1,496,005
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 90,377
Other debtors 48,301 29,063
48,301 119,440
Due after more than one year
Trade debtors 94,865 -
143,166 119,440
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,807 6,807
Trade creditors 32,629 14,514
Bank loans and overdrafts 71,092 78,180
Other creditors 82,099 81,666
Taxation and social security 67,686 55,801
260,313 236,968
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 33,190 39,996
Bank loans 906,156 972,281
939,346 1,012,277
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,807 6,807
Later than one year and not later than five years 33,190 39,996
39,997 46,803
39,997 46,803
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
James Leventhal 129 - - - 129
Ann Rogers 3,181 - (2,848 ) - 333
Mr Oliver Leventhal - 283 - - 283
The above loan is unsecured, interest free and repayable on demand.
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