Acorah Software Products - Accounts Production 16.4.660 false true 31 December 2023 1 January 2023 false 1 January 2024 31 March 2025 31 March 2025 11013863 Mrs Melissa Holliday Mrs Sophie Mellor Cypress Group Limited 295-297 Church Street, Blackpool, Lancashire, FY1 3PJ true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11013863 2023-12-31 11013863 2025-03-31 11013863 2024-01-01 2025-03-31 11013863 frs-core:CurrentFinancialInstruments 2025-03-31 11013863 frs-core:Non-currentFinancialInstruments 2025-03-31 11013863 frs-core:BetweenOneFiveYears 2025-03-31 11013863 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2025-03-31 11013863 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 11013863 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2025-03-31 11013863 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11013863 frs-core:MotorVehicles 2025-03-31 11013863 frs-core:MotorVehicles 2024-01-01 2025-03-31 11013863 frs-core:MotorVehicles 2023-12-31 11013863 frs-core:OtherResidualIntangibleAssets 2025-03-31 11013863 frs-core:OtherResidualIntangibleAssets 2024-01-01 2025-03-31 11013863 frs-core:OtherResidualIntangibleAssets 2023-12-31 11013863 frs-core:PlantMachinery 2025-03-31 11013863 frs-core:PlantMachinery 2024-01-01 2025-03-31 11013863 frs-core:PlantMachinery 2023-12-31 11013863 frs-core:WithinOneYear 2025-03-31 11013863 frs-core:ShareCapital 2025-03-31 11013863 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11013863 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 11013863 frs-bus:FilletedAccounts 2024-01-01 2025-03-31 11013863 frs-bus:SmallEntities 2024-01-01 2025-03-31 11013863 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 11013863 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-03-31 11013863 1 2024-01-01 2025-03-31 11013863 frs-bus:Director1 2024-01-01 2025-03-31 11013863 frs-bus:Director2 2024-01-01 2025-03-31 11013863 frs-countries:EnglandWales 2024-01-01 2025-03-31 11013863 2022-12-31 11013863 2023-12-31 11013863 2023-01-01 2023-12-31 11013863 frs-core:CurrentFinancialInstruments 2023-12-31 11013863 frs-core:Non-currentFinancialInstruments 2023-12-31 11013863 frs-core:BetweenOneFiveYears 2023-12-31 11013863 frs-core:WithinOneYear 2023-12-31 11013863 frs-core:ShareCapital 2023-12-31 11013863 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11013863
Cartmel Care Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 31 March 2025
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11013863
31 March 2025 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,200 18,960
Tangible Assets 5 99,089 7,891
110,289 26,851
CURRENT ASSETS
Debtors 6 943,103 227,656
Cash at bank and in hand 55,266 388,447
998,369 616,103
Creditors: Amounts Falling Due Within One Year 7 (328,182 ) (192,329 )
NET CURRENT ASSETS (LIABILITIES) 670,187 423,774
TOTAL ASSETS LESS CURRENT LIABILITIES 780,476 450,625
Creditors: Amounts Falling Due After More Than One Year 8 (79,681 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,312 ) (1,499 )
NET ASSETS 698,483 449,126
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 698,482 449,125
SHAREHOLDERS' FUNDS 698,483 449,126
Page 1
Page 2
For the period 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
Mrs Melissa Holliday
Director
22/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cartmel Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11013863 . The registered office is Meadowbank House, Meadowbank Business Park, Shap Road, Kendal, Cumbria, LA9 6NY.
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 the franchise licence which is amortised to profit and loss account over its estimated economic life of 10 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:
Leasehold 25% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% 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.
Page 3
Page 4
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 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 82 (2023: 63)
82 63
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 47,400
Additions 12,000
As at 31 March 2025 59,400
Amortisation
As at 1 January 2024 28,440
Provided during the period 19,760
As at 31 March 2025 48,200
Net Book Value
As at 31 March 2025 11,200
As at 1 January 2024 18,960
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 January 2024 2,867 43,153 - 46,020
Additions - 2,310 173,412 175,722
Disposals - - (79,399 ) (79,399 )
As at 31 March 2025 2,867 45,463 94,013 142,343
Depreciation
As at 1 January 2024 2,867 35,262 - 38,129
Provided during the period - 5,125 - 5,125
As at 31 March 2025 2,867 40,387 - 43,254
Net Book Value
As at 31 March 2025 - 5,076 94,013 99,089
As at 1 January 2024 - 7,891 - 7,891
6. Debtors
31 March 2025 31 December 2023
£ £
Due within one year
Trade debtors 250,100 204,408
Prepayments and accrued income 72 -
Other debtors 284,338 1,500
Directors' loan accounts - 21,748
Amounts owed by group undertakings 408,593 -
943,103 227,656
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 December 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,480 -
Trade creditors 15,010 -
Corporation tax 74,503 45,263
Other taxes and social security 38,521 39,402
Net wages 90,384 72,383
Other creditors 58,330 8,038
Accruals and deferred income 39,954 27,243
328,182 192,329
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 December 2023
£ £
Net obligations under finance lease and hire purchase contracts 79,681 -
9. Obligations Under Finance Leases and Hire Purchase
31 March 2025 31 December 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,480 -
Later than one year and not later than five years 79,681 -
91,161 -
91,161 -
10. Share Capital
31 March 2025 31 December 2023
£ £
Allotted, Called up and fully paid 1 1
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 March 2025 31 December 2023
£ £
Not later than one year 15,000 15,000
Later than one year and not later than five years 12,375 46,500
27,375 61,500
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Cypress Group Limited . Cypress Group Limited was incorporated in England and Wales and copies of the group accounts may be obtained from the secretary, 295-297 Church Street, Blackpool, Lancashire, FY1 3PJ . The ultimate controlling party is Cypress Group Limited who controls 100% of the shares of Cartmel Care Limited .
Page 6