Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12210861 Mr Sean Tyrer Miss Jia Liu Mr Shaun Marshall Mr Michael Shepherd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12210861 2024-12-31 12210861 2025-12-31 12210861 2025-01-01 2025-12-31 12210861 frs-core:CurrentFinancialInstruments 2025-12-31 12210861 frs-core:ComputerEquipment 2025-12-31 12210861 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12210861 frs-core:ComputerEquipment 2024-12-31 12210861 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 12210861 frs-core:OtherResidualIntangibleAssets 2025-12-31 12210861 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 12210861 frs-core:OtherResidualIntangibleAssets 2024-12-31 12210861 frs-core:ShareCapital 2025-12-31 12210861 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12210861 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12210861 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12210861 frs-bus:SmallEntities 2025-01-01 2025-12-31 12210861 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12210861 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12210861 frs-bus:Director1 2025-01-01 2025-12-31 12210861 frs-bus:Director1 2024-12-31 12210861 frs-bus:Director1 2025-12-31 12210861 frs-bus:Director2 2025-01-01 2025-12-31 12210861 frs-bus:Director3 2025-01-01 2025-12-31 12210861 frs-bus:Director4 2025-01-01 2025-12-31 12210861 frs-countries:EnglandWales 2025-01-01 2025-12-31 12210861 2023-12-31 12210861 2024-12-31 12210861 2024-01-01 2024-12-31 12210861 frs-core:CurrentFinancialInstruments 2024-12-31 12210861 frs-core:ShareCapital 2024-12-31 12210861 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12210861
Money Carer Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
BWP Inspire Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12210861
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 258,037 300,948
Tangible Assets 5 1,992 1,043
260,029 301,991
CURRENT ASSETS
Stocks 6 44,617 -
Debtors 7 287,217 182,803
Cash at bank and in hand 362,061 98,518
693,895 281,321
Creditors: Amounts Falling Due Within One Year 8 (224,590 ) (139,147 )
NET CURRENT ASSETS (LIABILITIES) 469,305 142,174
TOTAL ASSETS LESS CURRENT LIABILITIES 729,334 444,165
NET ASSETS 729,334 444,165
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 729,234 444,065
SHAREHOLDERS' FUNDS 729,334 444,165
Page 1
Page 2
For the year ending 31 December 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
Mr Sean Tyrer
Director
06/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Money Carer Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12210861 . The registered office is Sci-Tech Daresbury, Vanguard House, Keckwick Lane, WA4 4AB.
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 - Other Intangible
Other intangible assets are Software Development and Trademarks. It is amortised to the profit and loss account over its estimated economic life of 5 years and 10 years respectively.
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:
Computer Equipment 33.33% SL
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
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: 6 (2024: 4)
6 4
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 546,171
Additions 74,236
As at 31 December 2025 620,407
Amortisation
As at 1 January 2025 245,223
Provided during the period 117,147
As at 31 December 2025 362,370
Net Book Value
As at 31 December 2025 258,037
As at 1 January 2025 300,948
Page 4
Page 5
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 1,138
Additions 1,928
As at 31 December 2025 3,066
Depreciation
As at 1 January 2025 95
Provided during the period 979
As at 31 December 2025 1,074
Net Book Value
As at 31 December 2025 1,992
As at 1 January 2025 1,043
6. Stocks
2025 2024
£ £
Stock 44,617 -
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 97,646 51,353
Other debtors 178,907 120,786
276,553 172,139
Due after more than one year
Other debtors 10,664 10,664
287,217 182,803
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,731 5,615
Other loans 38,465 36,725
Other creditors 1,921 402
Taxation and social security 162,473 96,405
224,590 139,147
Page 5
Page 6
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Sean Tyrer 51,596 24,048 51,596 - 24,048
The above loan is unsecured, interest free and repayable on demand.
Page 6