Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 February 2023 false 1 April 2024 31 March 2025 31 March 2025 SC739873 Dr Govardhan Mittapalli Dr Venkataramana Boyapati iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC739873 2024-03-31 SC739873 2025-03-31 SC739873 2024-04-01 2025-03-31 SC739873 frs-core:FurnitureFittings 2025-03-31 SC739873 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC739873 frs-core:FurnitureFittings 2024-03-31 SC739873 frs-core:MotorVehicles 2025-03-31 SC739873 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC739873 frs-core:MotorVehicles 2024-03-31 SC739873 frs-core:PlantMachinery 2025-03-31 SC739873 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC739873 frs-core:PlantMachinery 2024-03-31 SC739873 frs-core:ShareCapital 2025-03-31 SC739873 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC739873 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC739873 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC739873 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC739873 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC739873 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC739873 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 SC739873 frs-bus:OrdinaryShareClass2 2025-03-31 SC739873 frs-bus:Director1 2024-04-01 2025-03-31 SC739873 frs-bus:Director2 2024-04-01 2025-03-31 SC739873 frs-countries:EnglandWales 2024-04-01 2025-03-31 SC739873 2023-01-31 SC739873 2024-03-31 SC739873 2023-02-01 2024-03-31 SC739873 frs-core:ShareCapital 2024-03-31 SC739873 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC739873 frs-bus:OrdinaryShareClass2 2023-02-01 2024-03-31
Registered number: SC739873
Craigie Carehome Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC739873
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,854 6,430
18,854 6,430
CURRENT ASSETS
Debtors 252,302 182,978
Cash at bank and in hand 13,567 28,069
265,869 211,047
Creditors: Amounts Falling Due Within One Year (22,633 ) (48,196 )
NET CURRENT ASSETS (LIABILITIES) 243,236 162,851
TOTAL ASSETS LESS CURRENT LIABILITIES 262,090 169,281
NET ASSETS 262,090 169,281
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 261,990 169,181
SHAREHOLDERS' FUNDS 262,090 169,281
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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
Dr Venkataramana Boyapati
Director
31/12/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Craigie Carehome Ltd is a private company, limited by shares, incorporated in England & Wales, registered number SC739873 . The registered office is 4 Grange Terrace, Kilmarnock, KA1 2JR.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & Machinery 15% Reducing Balance Method
Fixtures & Fittings 15% Reducing Balance Method
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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 36)
35 36
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 - - 6,430 6,430
Additions 7,134 6,995 - 14,129
As at 31 March 2025 7,134 6,995 6,430 20,559
Depreciation
As at 1 April 2024 - - - -
Provided during the period 740 - 965 1,705
As at 31 March 2025 740 - 965 1,705
Net Book Value
As at 31 March 2025 6,394 6,995 5,465 18,854
As at 1 April 2024 - - 6,430 6,430
5. Share Capital
31 March 2025 31 March 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
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