Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 08900967 Mr Mark Morgan Mr Nicholas Atkin Mrs Debra Atkin Mrs Teresa Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08900967 2025-02-28 08900967 2026-02-28 08900967 2025-03-01 2026-02-28 08900967 frs-core:CurrentFinancialInstruments 2026-02-28 08900967 frs-core:Non-currentFinancialInstruments 2026-02-28 08900967 frs-core:ComputerEquipment 2026-02-28 08900967 frs-core:ComputerEquipment 2025-03-01 2026-02-28 08900967 frs-core:ComputerEquipment 2025-02-28 08900967 frs-core:FurnitureFittings 2026-02-28 08900967 frs-core:FurnitureFittings 2025-03-01 2026-02-28 08900967 frs-core:FurnitureFittings 2025-02-28 08900967 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 08900967 frs-core:MotorVehicles 2025-03-01 2026-02-28 08900967 frs-core:SharePremium 2026-02-28 08900967 frs-core:ShareCapital 2026-02-28 08900967 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08900967 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08900967 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08900967 frs-bus:SmallEntities 2025-03-01 2026-02-28 08900967 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08900967 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08900967 frs-bus:Director1 2025-03-01 2026-02-28 08900967 frs-bus:Director2 2025-03-01 2026-02-28 08900967 frs-bus:Director3 2025-03-01 2026-02-28 08900967 frs-bus:Director4 2025-03-01 2026-02-28 08900967 frs-countries:EnglandWales 2025-03-01 2026-02-28 08900967 2024-02-28 08900967 2025-02-28 08900967 2024-02-29 2025-02-28 08900967 frs-core:CurrentFinancialInstruments 2025-02-28 08900967 frs-core:Non-currentFinancialInstruments 2025-02-28 08900967 frs-core:SharePremium 2025-02-28 08900967 frs-core:ShareCapital 2025-02-28 08900967 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 08900967
Family Fostering Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
MK Accountancy
160 Margate Road
Ramsgate
CT12 6AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08900967
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,128 14,837
11,128 14,837
CURRENT ASSETS
Debtors 5 2,163 2,704
Cash at bank and in hand 519,169 449,706
521,332 452,410
Creditors: Amounts Falling Due Within One Year 6 (155,371 ) (129,784 )
NET CURRENT ASSETS (LIABILITIES) 365,961 322,626
TOTAL ASSETS LESS CURRENT LIABILITIES 377,089 337,463
Creditors: Amounts Falling Due After More Than One Year 7 (3,114 ) (13,333 )
NET ASSETS 373,975 324,130
CAPITAL AND RESERVES
Called up share capital 8 4 4
Share premium account 2 2
Profit and Loss Account 373,969 324,124
SHAREHOLDERS' FUNDS 373,975 324,130
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Page 2
For the year ending 28 February 2026 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
Mrs Debra Atkin
Director
Mrs Teresa Morgan
Director
07/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Family Fostering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08900967 . The registered office is 160 Margate Road, Ramsgate, CT12 6AA.
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. 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
Motor Vehicles 25
Fixtures & Fittings 25
Computer Equipment 25
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2025: 20)
22 20
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2025 30,174 2,321 32,495
As at 28 February 2026 30,174 2,321 32,495
Depreciation
As at 1 March 2025 15,438 2,220 17,658
Provided during the period 3,684 25 3,709
As at 28 February 2026 19,122 2,245 21,367
Net Book Value
As at 28 February 2026 11,052 76 11,128
As at 1 March 2025 14,736 101 14,837
5. Debtors
2026 2025
£ £
Due within one year
Net wages - 1,156
Directors' loan accounts 2,163 1,548
2,163 2,704
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) -
Corporation tax 144,351 127,243
Net wages 8,774 -
Directors' loan accounts 2,247 2,541
155,371 129,784
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Government grants after one year 3,114 13,333
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 4 4
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