Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 31 December 2025 31 December 2025 14577938 Miss Hannah Drury Mrs Deborah Binner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14577938 2024-09-30 14577938 2025-12-31 14577938 2024-10-01 2025-12-31 14577938 frs-core:CurrentFinancialInstruments 2025-12-31 14577938 frs-core:ShareCapital 2025-12-31 14577938 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14577938 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 14577938 frs-bus:FilletedAccounts 2024-10-01 2025-12-31 14577938 frs-bus:SmallEntities 2024-10-01 2025-12-31 14577938 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-12-31 14577938 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 14577938 frs-bus:Director1 2024-10-01 2025-12-31 14577938 frs-bus:Director2 2024-10-01 2025-12-31 14577938 frs-countries:EnglandWales 2024-10-01 2025-12-31 14577938 2023-09-30 14577938 2024-09-30 14577938 2023-10-01 2024-09-30 14577938 frs-core:CurrentFinancialInstruments 2024-09-30 14577938 frs-core:ShareCapital 2024-09-30 14577938 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14577938
Care Epsom & Reigate Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 31 December 2025
Care Epsom & Reigate Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Care Epsom & Reigate Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14577938

| 31 December 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 68,620 |  | - |
Cash at bank and in hand |  | 2,890 |  | 2 |
|  | 71,510 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 5 | (45,647 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,863 |  | 2
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 25,863 |  | 2
NET ASSETS |  |  | 25,863 |  | 2
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 25,861 |  | -
SHAREHOLDERS' FUNDS |  |  | 25,863 |  | 2

For the period ending 31 December 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.
The financial statements were approved by the board of directors on 22 January 2026 and were signed on its behalf by:

Miss Hannah Drury Director
22/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Care Epsom & Reigate Limited
Notes to the Financial Statements
For the Period 1 October 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Care Epsom & Reigate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14577938 . The registered office is Finbar House, Pebble Close, Tadworth, KT20 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Revenue from the provision of care services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Page 2
Page 3
Care Epsom & Reigate Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 December 2025
2.5. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.
2.6. Government Grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 13 (2024: NIL)
13 -
4. Debtors

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,530 |  | -
Other debtors | 39,090 |  | -
| 68,620 |  | -

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,403 |  | -
Other creditors | 21,154 |  | -
Taxation and social security | 22,090 |  | -
| 45,647 |  | -

6. Share Capital

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3