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 06391982 Mr Windsor Miller Mrs Barbara Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06391982 2024-03-31 06391982 2025-03-31 06391982 2024-04-01 2025-03-31 06391982 frs-core:CurrentFinancialInstruments 2025-03-31 06391982 frs-core:ComputerEquipment 2025-03-31 06391982 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06391982 frs-core:ComputerEquipment 2024-03-31 06391982 frs-core:FurnitureFittings 2025-03-31 06391982 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06391982 frs-core:FurnitureFittings 2024-03-31 06391982 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 06391982 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06391982 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 06391982 frs-core:MotorVehicles 2025-03-31 06391982 frs-core:MotorVehicles 2024-04-01 2025-03-31 06391982 frs-core:MotorVehicles 2024-03-31 06391982 frs-core:PlantMachinery 2025-03-31 06391982 frs-core:PlantMachinery 2024-04-01 2025-03-31 06391982 frs-core:PlantMachinery 2024-03-31 06391982 frs-core:ShareCapital 2025-03-31 06391982 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06391982 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06391982 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06391982 frs-bus:SmallEntities 2024-04-01 2025-03-31 06391982 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06391982 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06391982 frs-bus:Director1 2024-04-01 2025-03-31 06391982 frs-bus:Director2 2024-04-01 2025-03-31 06391982 frs-countries:EnglandWales 2024-04-01 2025-03-31 06391982 2023-03-31 06391982 2024-03-31 06391982 2023-04-01 2024-03-31 06391982 frs-core:CurrentFinancialInstruments 2024-03-31 06391982 frs-core:ShareCapital 2024-03-31 06391982 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06391982
East Midlands Care Matters Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brealey and Newbury Accountants
MAAT
8 High Street
Mansfield Woodhouse
Mansfield
Nottinghamshire
NG19 8AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06391982
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 284,306 273,783
284,306 273,783
CURRENT ASSETS
Debtors 5 92,422 92,689
Cash at bank and in hand 22,096 6,919
114,518 99,608
Creditors: Amounts Falling Due Within One Year 6 (40,739 ) (31,079 )
NET CURRENT ASSETS (LIABILITIES) 73,779 68,529
TOTAL ASSETS LESS CURRENT LIABILITIES 358,085 342,312
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (4,618 ) (2,619 )
NET ASSETS 353,467 339,693
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 353,465 339,691
SHAREHOLDERS' FUNDS 353,467 339,693
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
Mrs Barbara Miller
Director
31/12/2025
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
East Midlands Care Matters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06391982 . The registered office is 58 Brackendale Road, Swanwick, Alfreton, Derbyshire, DE55 1DX.
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 stated at cost less depreciation. 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 2% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. 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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2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 13 (2024: 13)
13 13
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 260,000 53,280 15,352 11,348
Additions - - 20,943 1,356
Disposals - - (5,741 ) -
As at 31 March 2025 260,000 53,280 30,554 12,704
Depreciation
As at 1 April 2024 15,290 36,927 9,611 9,308
Provided during the period - 3,271 4,189 679
As at 31 March 2025 15,290 40,198 13,800 9,987
...CONTINUED
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Net Book Value
As at 31 March 2025 244,710 13,082 16,754 2,717
As at 1 April 2024 244,710 16,353 5,741 2,040
Computer Equipment Total
£ £
Cost
As at 1 April 2024 32,238 372,218
Additions 3,865 26,164
Disposals - (5,741 )
As at 31 March 2025 36,103 392,641
Depreciation
As at 1 April 2024 27,299 98,435
Provided during the period 1,761 9,900
As at 31 March 2025 29,060 108,335
Net Book Value
As at 31 March 2025 7,043 284,306
As at 1 April 2024 4,939 273,783
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 92,422 92,689
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,962 -
Bank loans and overdrafts 11,962 17,825
Corporation tax - 18
Other taxes and social security 8,000 -
Accruals and deferred income 2,995 2,880
Directors' loan accounts 13,820 10,356
40,739 31,079
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Page 6
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 4,618 2,619
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid - 2,000
Page 6