Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2024 1 August 2023 No description of principal activity true 1 August 2024 31 July 2025 31 July 2025 07690354 Mr Nick Jackman Mrs Susan Carbert Mr John Head Mr Nick Jackman Mr Timothy Read 1144589 true true true true true false Educational Services Domiciliary Care Services Support Costs true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07690354 2024-07-31 07690354 2025-07-31 07690354 2024-08-01 2025-07-31 07690354 frs-core:CurrentFinancialInstruments 2025-07-31 07690354 frs-core:MotorVehicles 2025-07-31 07690354 frs-core:MotorVehicles 2024-08-01 2025-07-31 07690354 frs-core:MotorVehicles 2024-07-31 07690354 frs-core:PlantMachinery 2025-07-31 07690354 frs-core:PlantMachinery 2024-08-01 2025-07-31 07690354 frs-core:PlantMachinery 2024-07-31 07690354 frs-char:CharitableCompanyLimitedByGuarantee 2024-08-01 2025-07-31 07690354 frs-bus:FullAccounts 2024-08-01 2025-07-31 07690354 frs-bus:MediumEntities 2024-08-01 2025-07-31 07690354 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07690354 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 07690354 frs-char:TotalUnrestrictedFunds 2024-07-31 07690354 frs-char:TotalUnrestrictedFunds 2025-07-31 07690354 frs-char:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07690354 frs-char:UnrestrictedFundsGeneral 2024-07-31 07690354 frs-char:UnrestrictedFundsGeneral 2024-08-01 2025-07-31 07690354 frs-char:UnrestrictedFundsGeneral 2025-07-31 07690354 frs-char:IndependentExaminationCharity 2024-08-01 2025-07-31 07690354 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 07690354 frs-countries:EnglandWales 2024-08-01 2025-07-31 07690354 frs-char:Trustee1 2024-08-01 2025-07-31 07690354 frs-char:Trustee2 2024-08-01 2025-07-31 07690354 frs-char:Trustee3 2024-08-01 2025-07-31 07690354 frs-char:Trustee4 2024-08-01 2025-07-31 07690354 frs-char:Activity1 2024-08-01 2025-07-31 07690354 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-08-01 2025-07-31 07690354 frs-char:Activity2 2024-08-01 2025-07-31 07690354 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2024-08-01 2025-07-31 07690354 frs-char:Activity3 2024-08-01 2025-07-31 07690354 frs-char:TotalUnrestrictedFunds frs-char:Activity3 2024-08-01 2025-07-31 07690354 2023-07-31 07690354 2024-07-31 07690354 2023-08-01 2024-07-31 07690354 frs-core:CurrentFinancialInstruments 2024-07-31 07690354 frs-char:TotalUnrestrictedFunds 2024-07-31 07690354 frs-char:TotalUnrestrictedFunds 2023-08-01 2024-07-31 07690354 frs-char:UnrestrictedFundsGeneral 2023-07-31 07690354 frs-char:UnrestrictedFundsGeneral 2023-08-01 2024-07-31 07690354 frs-char:UnrestrictedFundsGeneral 2024-07-31 07690354 frs-char:Activity1 2023-08-01 2024-07-31 07690354 frs-char:Activity2 2023-08-01 2024-07-31 07690354 frs-char:Activity3 2023-08-01 2024-07-31
Company registration number: 07690354
Charity registration number: 1144589
Walnuts Care Ltd
Trustees' Report and
Financial Statements
For The Year Ended 31 July 2025
Hippey Accountancy Services
FMAAT
13 Swanwick Walk
Broughton
Milton Keynes
MK10 9LJ
Walnuts Care Ltd
Contents
Contents
Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Statement of Cash Flows 7
Notes to the Statement of Cash Flows 8
Notes to the Financial Statements 9—15
Page 1
Walnuts Care Ltd
Company No. 07690354
Trustees' Report For The Year Ended 31 July 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 July 2025.
Objectives and Activities
Aims and Objectives
Walnuts Care Limited exists to relieve the needs of children and young adults with special educational needs and autism through the provision of educational, recreational and support services designed to improve independence, wellbeing and quality of life. The charity seeks to provide person-centred support and opportunities for individuals who may be unable to access mainstream educational or social provision.
Significant Activities
During the year the charity continued to operate two principal areas of charitable activity:
• Walnuts College, a post-19 educational provision delivered in partnership with Milton Keynes College, supporting young adults with autism and associated disabilities who are unable to access mainstream further education. The programme focuses on developing independence, communication, life skills and employability.
• A domiciliary and respite care service providing personalised one-to-one support for children and young adults with autism and associated disabilities. Support is delivered through flexible programmes tailored to individual needs and may include community access, leisure activities and support within the family home.
Public Benefit
The charity's services are intended to support vulnerable children, young people and adults with autism and associated disabilities by improving access to education, independence, social engagement and community participation. This is achieved through the provision of a post-19 educational programme for young adults who are unable to access mainstream further education, alongside domiciliary and respite care services providing personalised one-to-one support tailored to individual needs.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Volunteers
The charity does not currently utilise volunteers within its operations.
Achievements and Performance
Main Achievements
The charity continued to provide specialist educational and support services for children, young people and adults with autism and associated disabilities throughout the year.
Walnuts College continued to support learners through its partnership with Milton Keynes College, delivering programmes focused on independence, communication, life skills and employability. Learners worked towards qualifications and personal development goals within a supportive specialist environment.
The charity also continued to provide personalised domiciliary and respite care services, offering flexible support tailored to the needs of individuals and their families. Services included support within the home environment, community access and participation in local activities and facilities.
Investment Performance
The charity adopts a low-risk approach to the management of reserves and surplus funds. Cash reserves are held within UK bank deposit and savings accounts in order to maintain liquidity and protect capital whilst generating modest levels of interest income.
Page 1
Page 2
Walnuts Care Ltd
Trustees' Report (continued)
For The Year Ended 31 July 2025
Reference and Administrative Details
Trustees
Mrs Susan Carbert (appointed 01/05/2025)
Mr John Head
Mr Nick Jackman
Mr Timothy Read
Company Secretary
Mr Nick Jackman
Charity Number
1144589
Company Number
07690354
Principal Address
The Watling Way Centre Galley Hill
Milton Keynes
MK11 1PA
Independent Examiner
Michaela Hippey FMAAT
Hippey Accountancy Services
FMAAT
13 Swanwick Walk
Broughton
Milton Keynes
MK10 9LJ
Page 2
Page 3
Walnuts Care Ltd
Trustees' Report (continued)
For The Year Ended 31 July 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Nick Jackman
Trustee
29th May 2026
Page 3
Page 4
Walnuts Care Ltd
Independent Examiner's Report to the Trustees of Walnuts Care Ltd
For The Year Ended 31 July 2025
Independent Examiner's Report to the Trustees of Walnuts Care Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michaela Hippey FMAAT
27th May 2026
13 Swanwick Walk
Broughton
Milton Keynes
MK10 9LJ
Page 4
Page 5
Walnuts Care Ltd
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 July 2025
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 260 372
Charitable activities:
Educational Services 591,195 548,550
Domiciliary Care Services 124,925 102,391
Investments 4 3,991 4,425
Other 5 5,149 340
725,520 656,078
EXPENDITURE ON:
Charitable activities: 7
Educational Services (411,119 ) (531,672 )
Domiciliary Care Services (51,492 ) -
Support Costs (191,245 ) (93,098 )
(653,856 ) (624,770 )
NET INCOME 71,664 31,308
NET MOVEMENT IN FUNDS 71,664 31,308
RECONCILIATION OF FUNDS:
Total funds brought forward 455,685 424,377
TOTAL FUNDS CARRIED FORWARD 16 527,349 455,685
The notes on pages 8 to 13 form part of these financial statements.
Page 5
Page 6
Walnuts Care Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 12 2,591 12,841
2,591 12,841
CURRENT ASSETS
Debtors 13 7,711 6,044
Cash at bank and in hand 520,527 439,922
528,238 445,966
Creditors: Amounts Falling Due Within One Year 14 (3,480 ) (3,122 )
NET CURRENT ASSETS (LIABILITIES) 524,758 442,844
TOTAL ASSETS LESS CURRENT LIABILITIES 527,349 455,685
NET ASSETS 527,349 455,685
FUNDS OF THE CHARITY
Unrestricted Funds 527,349 455,685
TOTAL FUNDS 16 527,349 455,685
For the year ending 31 July 2025 the charitable 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Nick Jackman
Trustee
29th May 2026
The notes on pages 8 to 13 form part of these financial statements.
Page 6
Page 7
Walnuts Care Ltd
Statement of Cash Flows
For The Year Ended 31 July 2025
Statement of Cash Flows
2025 2024
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 76,614 63,203
Net cash generated from operating activities 76,614 63,203
Cash flows from investing activities
Purchase of tangible assets - (2,573 )
Interest received 3,991 4,425
Net cash generated from investing activities 3,991 1,852
Increase in cash and cash equivalents 80,605 65,055
Cash and cash equivalents at beginning of year 2 439,922 374,867
Cash and cash equivalents at end of year 2 520,527 439,922
Page 7
Page 8
Walnuts Care Ltd
Notes to the Statement of Cash Flows
For The Year Ended 31 July 2025
Notes to the Statement of Cash Flows
1. Reconciliation of income to cash generated from operations
2025 2024
£ £
Net income 71,664 31,308
Adjustments for:
Interest income (3,991 ) (4,425 )
Depreciation of tangible assets 10,250 10,039
Movements in working capital:
(Increase)/decrease in trade and other debtors (1,667 ) 34,863
Increase/(decrease) in trade and other creditors 358 (8,582 )
Net cash generated from operations 76,614 63,203
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2025 2024
£ £
Cash at bank and in hand 520,527 439,922
3. Analysis of changes in net funds
As at 1 August 2024 Cash flows As at 31 July 2025
£ £ £
Cash at bank and in hand 439,922 80,605 520,527
Page 8
Page 9
Walnuts Care Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Walnuts Care Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 07690354 and registered charity number 1144589 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income from charitable activities represents amounts receivable in the provision of educational support services and domiciliary care services and is recognised in the period in which the related services are provided.
Investment income is recognised when receivable.
Other income is recognised when the charity becomes entitled to the income and the amount can be measured reliably.
2.3. Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred.
Expenditure on charitable activities includes the direct costs of providing educational support services and domiciliary care services together with associated support costs.
Support costs are allocated to charitable activities on a basis consistent with the use of resources.
Governance costs include those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.
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:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 260 372
4. Investment Income
Page 9
Page 10
Walnuts Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Bank interest receivable 3,991 4,425
5. Other Income
2025 2024
Unrestricted funds Unrestricted funds
£ £
Rental and other income from property - 340
Reimbursements of costs 5,149 -
5,149 340
6. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 10,250 10,039
7. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 8 ) 		Total
£ £ £
Educational Services 411,119 - 411,119
Domiciliary Care Services 51,492 - 51,492
Support Costs - 191,245 191,245
462,611 191,245 653,856
2024
Activities undertaken directly Support costs
(see note 8 ) 		Total
£ £ £
Educational Services 531,672 - 531,672
Support Costs - 93,098 93,098
531,672 93,098 624,770
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Page 11
Walnuts Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Support Costs
2025
Support Costs
£
Employee costs 97,392
Premises expenses 43,410
General administration 28,949
Depreciation 10,250
Governance costs 11,244
191,245
2024
Support Costs
£
Employee costs 4,267
Premises expenses 40,915
General administration 25,955
Depreciation 10,039
Governance costs 11,922
93,098
9. Independent Examiner's Remuneration
2025 2024
£ £
Independent examination of the financial statements 250 250
10. Staff Costs
Staff costs were as follows:
2025 2024
£ £
Wages and salaries 501,074 478,460
Social security costs 30,986 29,808
Other pension costs 9,276 8,853
541,336 517,121
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 35 (2024: 38)
35 38
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Page 12
Walnuts Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
12. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2024 14,740 30,606 45,346
As at 31 July 2025 14,740 30,606 45,346
Depreciation
As at 1 August 2024 9,552 22,953 32,505
Provided during the period 2,598 7,652 10,250
As at 31 July 2025 12,150 30,605 42,755
Net Book Value
As at 31 July 2025 2,590 1 2,591
As at 1 August 2024 5,188 7,653 12,841
13. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,061 5,646
Other debtors 650 398
7,711 6,044
14. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,480 3,122
15. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £9,276 (2024: £8,853).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
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Page 13
Walnuts Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
16. Movement in Funds
As at 1 August 2024 Income Expenditure As at 31 July 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 455,685 725,520 (653,856 ) 527,349
Total funds 455,685 725,520 (653,856 ) 527,349
As at 1 August 2023 Income Expenditure As at 31 July 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 424,377 656,078 (624,770 ) 455,685
Total funds 424,377 656,078 (624,770 ) 455,685
17. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
18. Related Party Disclosures
During the year the charity purchased consultancy and administrative support services from Nicholas Jackman Ltd, a company connected to one of the trustees. The total amount paid during the year was £6,304 (2024: £5,243). Comparative figures have been reclassified to reflect the nature of the arrangement.
Mr Nick JackmanCompany controlled by a trustee/director of the charity

Mr Nick Jackman

Company controlled by a trustee/director of the charity

19. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Walnuts Care Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 July 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Total funds Total funds
£ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations from individuals 260 372
260 372
Charitable Activities:
Educational Services
Income from charitable activities 591,195 548,550
591,195 548,550
Domiciliary Care Services
Income from charitable activities 124,925 102,391
124,925 102,391
Investments
Bank interest receivable 3,991 4,425
3,991 4,425
Other
Rental and other income from property - 340
Reimbursements of costs 5,149 -
5,149 340
725,520 656,078
EXPENDITURE ON:
Charitable Activities:
Educational Services
Resources (6,735) (11,900)
Activities & Outings Cost (60) -
Equipment Costs (973) -
Wages and salaries (371,588) (478,460)
Employers NI (21,314) (29,808)
Employers pensions - defined contribution schemes (7,155) (8,853)
Travel and subsistence expenses (3,294) (2,651)
(411,119) (531,672)
Domiciliary Care Services
Wages and salaries (48,008) -
Employers NI (272) -
Employers pensions - defined contribution schemes (51) -
Travel and subsistence expenses (3,161) -
(51,492) -
Support Costs
Wages and salaries (81,478) -
Employers NI (9,400) -
...CONTINUED
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Page 15
Walnuts Care Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 July 2025
Employers pensions - defined contributions scheme (2,070) -
Staff training (1,895) (2,216)
Staff entertaining (1,918) (2,051)
Travel and subsistence expenses (631) -
Rent (15,049) (16,200)
Light and heat (6,022) (8,528)
Repairs and maintenance (11,013) (4,783)
Cleaning (10,829) (10,313)
Security costs (497) (1,091)
Vehicle running costs (5,763) (5,183)
Computer software, consumables and maintenance (461) (367)
Insurance (11,843) (10,265)
Printing, postage and stationery (909) (811)
Postage (13) (64)
Telecommunications and data costs (526) (5,476)
Website costs (270) (233)
Legal fees (1,100) -
Professional fees (378) (739)
Subscriptions (894) (647)
Bookkeeping fees (1,570) -
Payroll fees (2,689) -
Bank charges (98) (77)
Sundry expenses (1,936) (2,093)
Computer Equipment (499) -
Depreciation (10,250) (10,039)
Independent examiner's fees (250) (250)
Accountancy fees (4,690) (6,429)
Consultancy fees (6,304) (5,243)
(191,245) (93,098)
(653,856) (624,770)
NET INCOME 71,664 31,308
Page 15