Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04399417 Mr Morris Walford Ms Naomi Douglas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04399417 2024-03-31 04399417 2025-03-31 04399417 2024-04-01 2025-03-31 04399417 frs-core:CurrentFinancialInstruments 2025-03-31 04399417 frs-core:ComputerEquipment 2025-03-31 04399417 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04399417 frs-core:ComputerEquipment 2024-03-31 04399417 frs-core:FurnitureFittings 2025-03-31 04399417 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04399417 frs-core:FurnitureFittings 2024-03-31 04399417 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04399417 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04399417 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04399417 frs-core:MotorVehicles 2025-03-31 04399417 frs-core:MotorVehicles 2024-04-01 2025-03-31 04399417 frs-core:MotorVehicles 2024-03-31 04399417 frs-core:PlantMachinery 2025-03-31 04399417 frs-core:PlantMachinery 2024-04-01 2025-03-31 04399417 frs-core:PlantMachinery 2024-03-31 04399417 frs-core:ShareCapital 2025-03-31 04399417 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04399417 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04399417 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04399417 frs-bus:SmallEntities 2024-04-01 2025-03-31 04399417 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04399417 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04399417 frs-bus:Director1 2024-04-01 2025-03-31 04399417 frs-bus:Director2 2024-04-01 2025-03-31 04399417 frs-countries:EnglandWales 2024-04-01 2025-03-31 04399417 2023-03-31 04399417 2024-03-31 04399417 2023-04-01 2024-03-31 04399417 frs-core:CurrentFinancialInstruments 2024-03-31 04399417 frs-core:ShareCapital 2024-03-31 04399417 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04399417
Three Oaks Care Home Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Roy Pinnock & Co LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04399417
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 280,594 292,185
280,594 292,185
CURRENT ASSETS
Debtors 5 16,453 11,123
Cash at bank and in hand 445,169 430,404
461,622 441,527
Creditors: Amounts Falling Due Within One Year 6 (103,499 ) (142,156 )
NET CURRENT ASSETS (LIABILITIES) 358,123 299,371
TOTAL ASSETS LESS CURRENT LIABILITIES 638,717 591,556
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,562 ) (5,413 )
NET ASSETS 634,155 586,143
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 634,055 586,043
SHAREHOLDERS' FUNDS 634,155 586,143
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 Morris Walford
Director
05/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Three Oaks Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04399417 . The registered office is Wren House, 68 London Road, St Albans, Herts, AL1 1NG.
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. 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 10% on cost on improvements to property only
Plant & Machinery 15% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 15% on cost
Computer Equipment 33% on cost
2.4. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 22)
18 22
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 1,125,985 10,128 74,952 175,020
Additions - - - 4,780
Disposals - - (31,064 ) -
As at 31 March 2025 1,125,985 10,128 43,888 179,800
Depreciation
As at 1 April 2024 857,495 10,128 66,194 160,499
Provided during the period 8,263 - 4,379 3,820
Disposals - - (31,064 ) -
As at 31 March 2025 865,758 10,128 39,509 164,319
Net Book Value
As at 31 March 2025 260,227 - 4,379 15,481
As at 1 April 2024 268,490 - 8,758 14,521
Computer Equipment Total
£ £
Cost
As at 1 April 2024 26,661 1,412,746
Additions 448 5,228
Disposals - (31,064 )
As at 31 March 2025 27,109 1,386,910
Depreciation
As at 1 April 2024 26,245 1,120,561
Provided during the period 357 16,819
Disposals - (31,064 )
As at 31 March 2025 26,602 1,106,316
Net Book Value
As at 31 March 2025 507 280,594
As at 1 April 2024 416 292,185
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,152 -
Other debtors 2,301 11,123
16,453 11,123
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,354 4,815
Other creditors 64,820 102,494
Taxation and social security 32,325 34,847
103,499 142,156
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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