Acorah Software Products - Accounts Production 18.1.170 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10984643 N Lomer B Ashmore J Ashmore K Ferris R Lomer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10984643 2024-09-30 10984643 2025-09-30 10984643 2024-10-01 2025-09-30 10984643 frs-core:CurrentFinancialInstruments 2025-09-30 10984643 frs-core:Non-currentFinancialInstruments 2025-09-30 10984643 frs-core:FurnitureFittings 2025-09-30 10984643 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10984643 frs-core:FurnitureFittings 2024-09-30 10984643 frs-core:NetGoodwill 2025-09-30 10984643 frs-core:NetGoodwill 2024-10-01 2025-09-30 10984643 frs-core:NetGoodwill 2024-09-30 10984643 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 10984643 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10984643 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 10984643 frs-core:ShareCapital 2025-09-30 10984643 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10984643 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10984643 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10984643 frs-bus:SmallEntities 2024-10-01 2025-09-30 10984643 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10984643 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10984643 frs-bus:Director1 2024-10-01 2025-09-30 10984643 frs-bus:Director2 2024-10-01 2025-09-30 10984643 frs-bus:Director3 2024-10-01 2025-09-30 10984643 frs-bus:Director4 2024-10-01 2025-09-30 10984643 frs-bus:Director5 2024-10-01 2025-09-30 10984643 frs-countries:EnglandWales 2024-10-01 2025-09-30 10984643 2023-09-30 10984643 2024-09-30 10984643 2023-10-01 2024-09-30 10984643 frs-core:CurrentFinancialInstruments 2024-09-30 10984643 frs-core:Non-currentFinancialInstruments 2024-09-30 10984643 frs-core:ShareCapital 2024-09-30 10984643 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10984643
The Glen Private Nursing Home Limited
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10984643
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 201,333 217,333
Tangible Assets 5 876,188 892,824
1,077,521 1,110,157
CURRENT ASSETS
Debtors 6 3,114 2,868
Cash at bank and in hand 207,714 137,455
210,828 140,323
Creditors: Amounts Falling Due Within One Year 7 (270,807 ) (230,459 )
NET CURRENT ASSETS (LIABILITIES) (59,979 ) (90,136 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,017,542 1,020,021
Creditors: Amounts Falling Due After More Than One Year 8 (852,382 ) (898,465 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,139 ) (6,796 )
NET ASSETS 158,021 114,760
CAPITAL AND RESERVES
Called up share capital 9 500 500
Profit and Loss Account 157,521 114,260
SHAREHOLDERS' FUNDS 158,021 114,760
Page 1
Page 2
For the year ending 30 September 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
B Ashmore
Director
22/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Glen Private Nursing Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10984643 . The registered office is 224 Abbeydale Road South, Sheffield, S17 3LA.
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 is amortised to the profit and loss account over its estimated economic life of 20 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% Straight Line
Fixtures & Fittings 20% Straight Line
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 63 (2024: 59)
63 59
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 320,000
As at 30 September 2025 320,000
Amortisation
As at 1 October 2024 102,667
Provided during the period 16,000
As at 30 September 2025 118,667
Net Book Value
As at 30 September 2025 201,333
As at 1 October 2024 217,333
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2024 994,319 118,093 1,112,412
Additions - 16,585 16,585
As at 30 September 2025 994,319 134,678 1,128,997
Depreciation
As at 1 October 2024 126,125 93,463 219,588
Provided during the period 21,030 12,191 33,221
As at 30 September 2025 147,155 105,654 252,809
Net Book Value
As at 30 September 2025 847,164 29,024 876,188
As at 1 October 2024 868,194 24,630 892,824
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 3,114 2,868
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,265 2,756
Bank loans and overdrafts 41,465 41,465
Other creditors 184,017 162,328
Taxation and social security 39,060 23,910
270,807 230,459
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 402,382 448,465
Other creditors 450,000 450,000
852,382 898,465
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 500 500
Page 5