Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05278920 Mrs K J Hill Dr R S Shepherd Mrs J M Shepherd Mrs J M Shepherd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05278920 2024-07-31 05278920 2025-07-31 05278920 2024-08-01 2025-07-31 05278920 frs-core:CurrentFinancialInstruments 2025-07-31 05278920 frs-core:Non-currentFinancialInstruments 2025-07-31 05278920 frs-core:BetweenOneFiveYears 2025-07-31 05278920 frs-core:ComputerEquipment 2025-07-31 05278920 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05278920 frs-core:ComputerEquipment 2024-07-31 05278920 frs-core:FurnitureFittings 2025-07-31 05278920 frs-core:FurnitureFittings 2024-08-01 2025-07-31 05278920 frs-core:FurnitureFittings 2024-07-31 05278920 frs-core:NetGoodwill 2025-07-31 05278920 frs-core:NetGoodwill 2024-08-01 2025-07-31 05278920 frs-core:NetGoodwill 2024-07-31 05278920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 05278920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05278920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 05278920 frs-core:MotorVehicles 2025-07-31 05278920 frs-core:MotorVehicles 2024-08-01 2025-07-31 05278920 frs-core:MotorVehicles 2024-07-31 05278920 frs-core:PlantMachinery 2025-07-31 05278920 frs-core:PlantMachinery 2024-08-01 2025-07-31 05278920 frs-core:PlantMachinery 2024-07-31 05278920 frs-core:WithinOneYear 2025-07-31 05278920 frs-core:ShareCapital 2025-07-31 05278920 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05278920 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05278920 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05278920 frs-bus:SmallEntities 2024-08-01 2025-07-31 05278920 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 05278920 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05278920 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 05278920 frs-bus:OrdinaryShareClass2 2025-07-31 05278920 frs-bus:OrdinaryShareClass3 2024-08-01 2025-07-31 05278920 frs-bus:OrdinaryShareClass3 2025-07-31 05278920 frs-bus:OrdinaryShareClass4 2024-08-01 2025-07-31 05278920 frs-bus:OrdinaryShareClass4 2025-07-31 05278920 frs-core:DeferredTaxation 2024-08-01 2025-07-31 05278920 frs-core:DeferredTaxation 2024-07-31 05278920 frs-core:DeferredTaxation 2025-07-31 05278920 frs-bus:Director1 2024-08-01 2025-07-31 05278920 frs-bus:Director2 2024-08-01 2025-07-31 05278920 frs-bus:Director3 2024-08-01 2025-07-31 05278920 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 05278920 frs-countries:EnglandWales 2024-08-01 2025-07-31 05278920 2023-07-31 05278920 2024-07-31 05278920 2023-08-01 2024-07-31 05278920 frs-core:CurrentFinancialInstruments 2024-07-31 05278920 frs-core:Non-currentFinancialInstruments 2024-07-31 05278920 frs-core:BetweenOneFiveYears 2024-07-31 05278920 frs-core:MotorVehicles 2023-08-01 2024-07-31 05278920 frs-core:WithinOneYear 2024-07-31 05278920 frs-core:ShareCapital 2024-07-31 05278920 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 05278920 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 05278920 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31 05278920 frs-bus:OrdinaryShareClass4 2023-08-01 2024-07-31
Registered number: 05278920
Dove House Residential Home Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Dove House Residential Home Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Dove House Residential Home Limited
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Dove House Residential Home Limited for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dove House Residential Home Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Dove House Residential Home Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Dove House Residential Home Limited and state those matters that we have agreed to state to the directors of Dove House Residential Home Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dove House Residential Home Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Dove House Residential Home Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dove House Residential Home Limited . You consider that Dove House Residential Home Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Dove House Residential Home Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29 April 2026

Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
B90 3LU
Page 1
Page 2
Dove House Residential Home Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 05278920

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 926,400 |  | 916,860
|  |  | 926,400 |  | 916,860
CURRENT ASSETS
Stocks | 6 | 2,000 |  | 2,000 |
Debtors | 7 | 1,697 |  | 2,074 |
Cash at bank and in hand |  | 41,799 |  | 21,057 |
|  | 45,496 |  | 25,131 |
Creditors: Amounts Falling Due Within One Year | 8 | (199,955 ) |  | (223,795 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (154,459 ) |  | (198,664 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 771,941 |  | 718,196
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (265,913 ) |  | (281,917 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (31,963 ) |  | (25,917 )
NET ASSETS |  |  | 474,065 |  | 410,362
CAPITAL AND RESERVES
Called up share capital | 13 |  | 100 |  | 100
Profit and Loss Account |  |  | 473,965 |  | 410,262
SHAREHOLDERS' FUNDS |  |  | 474,065 |  | 410,362

Page 2
Page 3
Dove House Residential Home Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 29 April 2026 and were signed on its behalf by:

Mrs K J Hill Director | Dr R S Shepherd Director | Mrs J M Shepherd Director
29 April 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Dove House Residential Home Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Dove House Residential Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05278920 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of ten 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:

Freehold | 2% on cost
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 10% on cost
Computer Equipment | 20% on cost

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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
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Dove House Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2024: 32)
34 32
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 64,000
As at 31 July 2025 | 64,000
Amortisation
As at 1 August 2024 | 64,000
As at 31 July 2025 | 64,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 August 2024 | 1,009,045 | 1,620 | 24,485 | 65,901
Additions | - | - | 31,239 | 1,959
Disposals | - | - | - | (308 )
As at 31 July 2025 | 1,009,045 | 1,620 | 55,724 | 67,552
Depreciation
As at 1 August 2024 | 113,219 | 860 | 19,495 | 51,328

...CONTINUED
Page 5
Page 6
Dove House Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Provided during the period | 16,181 | 152 | 5,309 | 2,708
Disposals | - | - | - | (307 )
As at 31 July 2025 | 129,400 | 1,012 | 24,804 | 53,729
Net Book Value
As at 31 July 2025 | 879,645 | 608 | 30,920 | 13,823
As at 1 August 2024 | 895,826 | 760 | 4,990 | 14,573

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 August 2024 | 2,901 | 1,103,952
Additions | 958 | 34,156
Disposals | - | (308 )
As at 31 July 2025 | 3,859 | 1,137,800
Depreciation
As at 1 August 2024 | 2,190 | 187,092
Provided during the period | 265 | 24,615
Disposals | - | (307 )
As at 31 July 2025 | 2,455 | 211,400
Net Book Value
As at 31 July 2025 | 1,404 | 926,400
As at 1 August 2024 | 711 | 916,860

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 27,178 |  | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,000 |  | 2,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,697 |  | 2,074

Page 6
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Dove House Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,159 |  | -
Trade creditors | 13,699 |  | 8,007
Bank loans and overdrafts | 33,146 |  | 31,090
Debentures | 63,958 |  | 111,958
Other creditors | 58,590 |  | 53,911
Taxation and social security | 23,403 |  | 18,829
| 199,955 |  | 223,795

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,897 |  | -
Bank loans | 248,016 |  | 281,917
| 265,913 |  | 281,917

10. Secured Creditors
Of the creditors the following amounts are secured by first legal charge on the freehold property and by a debenture.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 263,623 |  | 285,283

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,159 |  | -
Later than one year and not later than five years | 17,897 |  | -
| 25,056 |  | -
| 25,056 |  | -

12. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 August 2024 | 25,917 | 25,917
Deferred taxation | 6,046 | 6,046
Balance at 31 July 2025 | 31,963 | 31,963

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Dove House Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
13. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
23 Ordinary A shares of £ 1 each | 23 |  | 23
23 Ordinary B shares of £ 1 each | 23 |  | 23
54 Ordinary C shares of £ 1 each | 54 |  | 54
| 100 |  | 100

14. Related Party Transactions
During the year, total dividends of £10,000 (2024: £11,000) were paid to the directors.
Mrs K J Hill, a director of the company, previously sold the business premises to the company at open market value, which was independently determined by a firm of surveyors to be £485,000. As at 31 July 2024, the outstanding balance payable to Mrs Hill in respect of this transaction was £63,958 (2024: £111,958). The loan is unsecured and interest-free.
In addition to the above, at the year-end, other amounts were outstanding to the directors totalling £6,275 (2024: £5,976). These loans are interest-free, unsecured, and repayable on demand.
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