Acorah Software Products - Accounts Production 19.1.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09608225 Mr J L Corbin Mr J L Corbin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09608225 2024-05-31 09608225 2025-05-31 09608225 2024-06-01 2025-05-31 09608225 frs-core:CurrentFinancialInstruments 2025-05-31 09608225 frs-core:Non-currentFinancialInstruments 2025-05-31 09608225 frs-core:FurnitureFittings 2025-05-31 09608225 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09608225 frs-core:FurnitureFittings 2024-05-31 09608225 frs-core:ShareCapital 2025-05-31 09608225 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09608225 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09608225 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09608225 frs-bus:SmallEntities 2024-06-01 2025-05-31 09608225 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09608225 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09608225 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 09608225 frs-bus:OrdinaryShareClass1 2025-05-31 09608225 1 2024-06-01 2025-05-31 09608225 frs-core:DeferredTaxation 2024-06-01 2025-05-31 09608225 frs-core:DeferredTaxation 2025-05-31 09608225 frs-bus:Director1 2024-06-01 2025-05-31 09608225 frs-bus:Director1 2024-05-31 09608225 frs-bus:Director1 2025-05-31 09608225 frs-countries:EnglandWales 2024-06-01 2025-05-31 09608225 2023-05-31 09608225 2024-05-31 09608225 2023-06-01 2024-05-31 09608225 frs-core:CurrentFinancialInstruments 2024-05-31 09608225 frs-core:Non-currentFinancialInstruments 2024-05-31 09608225 frs-core:ShareCapital 2024-05-31 09608225 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09608225 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31
Registered number: 09608225
Restore Housing Care Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Restore Housing Care Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Restore Housing Care Limited
Company Information
For The Year Ended 31 May 2025
Company Information

Director | Mr J L Corbin
Company Number | 09608225
Registered Office | 30 Radnor Road
| Birmingham
| B20 3SR
Accountants | Hayward Wright
| 4 Clews Road
| Redditch
| Worcestershire
| B98 7ST

Page 1
Page 2
Restore Housing Care Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09608225

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 509 |  | -
|  |  | 509 |  | -
CURRENT ASSETS
Debtors | 5 | 37,576 |  | 31,675 |
Cash at bank and in hand |  | 6,191 |  | 7,786 |
|  | 43,767 |  | 39,461 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,744 ) |  | (10,139 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,023 |  | 29,322
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,532 |  | 29,322
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (23,930 ) |  | (29,308 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (97 ) |  | -
NET ASSETS |  |  | 505 |  | 14
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 504 |  | 13
SHAREHOLDERS' FUNDS |  |  | 505 |  | 14

Page 2
Page 3
Restore Housing Care Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr J L Corbin Director
3 June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Restore Housing Care Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Restore Housing Care Limited is a private company, limited by shares, incorporated in England & Wales. The Company's registered number and registered office can be found on the Company information page.
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.
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:

Fixtures & Fittings | 25% reducing balance

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 the Statement of Income and Retained Earnings 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: 2 (2024: 1)
2 1
Page 4
Page 5
Restore Housing Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | -
Additions | 679
As at 31 May 2025 | 679
Depreciation
As at 1 June 2024 | -
Provided during the period | 170
As at 31 May 2025 | 170
Net Book Value
As at 31 May 2025 | 509
As at 1 June 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 323 |  | -
Corporation tax recoverable assets | 9,400 |  | -
Director's loan account | 27,853 |  | 31,675
| 37,576 |  | 31,675

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 5,856 |  | 6,726
Corporation tax | 13,466 |  | 3,414
Net wages | 422 |  | -
Accruals and deferred income | - |  | (1 )
| 19,744 |  | 10,139

Page 5
Page 6
Restore Housing Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 23,930 |  | 29,308

| 2025 |  | 2024
| £ |  | £
Bank loans 1-2 years | 5,856 |  | 5,856
Bank loans 2-5 years | 18,074 |  | 23,452
| 23,930 |  | 29,308

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
Additions | 97 | 97
Balance at 31 May 2025 | 97 | 97

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jerry Corbin | 31,675 | 26,453 | 30,275 | - | 27,853

The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr J L Corbin by virtue of his ownership of 100% of the issued share capital in the company.
Page 6