Acorah Software Products - Accounts Production 19.2.350 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 07199864 Mrs Sarah Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07199864 2025-02-28 07199864 2026-02-28 07199864 2025-03-01 2026-02-28 07199864 frs-core:CurrentFinancialInstruments 2026-02-28 07199864 frs-core:Non-currentFinancialInstruments 2026-02-28 07199864 frs-core:BetweenOneFiveYears 2026-02-28 07199864 frs-core:ComputerEquipment 2026-02-28 07199864 frs-core:ComputerEquipment 2025-03-01 2026-02-28 07199864 frs-core:ComputerEquipment 2025-02-28 07199864 frs-core:FurnitureFittings 2026-02-28 07199864 frs-core:FurnitureFittings 2025-03-01 2026-02-28 07199864 frs-core:FurnitureFittings 2025-02-28 07199864 frs-core:NetGoodwill 2026-02-28 07199864 frs-core:NetGoodwill 2025-03-01 2026-02-28 07199864 frs-core:NetGoodwill 2025-02-28 07199864 frs-core:PlantMachinery 2026-02-28 07199864 frs-core:PlantMachinery 2025-03-01 2026-02-28 07199864 frs-core:PlantMachinery 2025-02-28 07199864 frs-core:WithinOneYear 2026-02-28 07199864 frs-core:ShareCapital 2026-02-28 07199864 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07199864 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07199864 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 07199864 frs-bus:SmallEntities 2025-03-01 2026-02-28 07199864 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 07199864 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07199864 frs-bus:OrdinaryShareClass3 2025-03-01 2026-02-28 07199864 frs-bus:OrdinaryShareClass3 2026-02-28 07199864 frs-bus:OrdinaryShareClass4 2025-03-01 2026-02-28 07199864 frs-bus:OrdinaryShareClass4 2026-02-28 07199864 frs-core:DeferredTaxation 2025-03-01 2026-02-28 07199864 frs-core:DeferredTaxation 2025-02-28 07199864 frs-core:DeferredTaxation 2026-02-28 07199864 frs-bus:Director1 2025-03-01 2026-02-28 07199864 frs-bus:Director1 2025-02-28 07199864 frs-bus:Director1 2026-02-28 07199864 frs-countries:EnglandWales 2025-03-01 2026-02-28 07199864 2024-02-28 07199864 2025-02-28 07199864 2024-02-29 2025-02-28 07199864 frs-core:CurrentFinancialInstruments 2025-02-28 07199864 frs-core:Non-currentFinancialInstruments 2025-02-28 07199864 frs-core:BetweenOneFiveYears 2025-02-28 07199864 frs-core:WithinOneYear 2025-02-28 07199864 frs-core:ShareCapital 2025-02-28 07199864 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 07199864 frs-bus:OrdinaryShareClass3 2024-02-29 2025-02-28 07199864 frs-bus:OrdinaryShareClass4 2024-02-29 2025-02-28
Registered number: 07199864
Willow Bank Residential Home Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Willow Bank Residential Home Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Willow Bank Residential Home Limited
Accountant's Report
For The Year Ended 28 February 2026
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Willow Bank Residential Home Limited for the year ended 28 February 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Willow Bank Residential Home Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Willow Bank Residential Home Limited , as a body, in accordance with the terms of our engagement letter dated 10 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Willow Bank Residential Home Limited and state those matters that we have agreed to state to the director of Willow Bank Residential Home Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willow Bank Residential Home Limited and its director as a body for our work or for this report.
It is your duty to ensure that Willow Bank Residential Home Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Willow Bank Residential Home Limited . You consider that Willow Bank Residential Home Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Willow Bank Residential Home Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10th July 2026

Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Willow Bank Residential Home Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07199864

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 33,613 |  | 33,504
|  |  | 33,613 |  | 33,504
CURRENT ASSETS
Debtors | 6 | 326,931 |  | 346,804 |
Cash at bank and in hand |  | 7,722 |  | 16,075 |
|  | 334,653 |  | 362,879 |
Creditors: Amounts Falling Due Within One Year | 7 | (171,768 ) |  | (158,532 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 162,885 |  | 204,347
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 196,498 |  | 237,851
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (86,815 ) |  | (127,619 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (8,403 ) |  | (8,376 )
NET ASSETS |  |  | 101,280 |  | 101,856
CAPITAL AND RESERVES
Called up share capital | 11 |  | 4 |  | 4
Profit and Loss Account |  |  | 101,276 |  | 101,852
SHAREHOLDERS' FUNDS |  |  | 101,280 |  | 101,856

Page 2
Page 3
Willow Bank Residential Home Limited
Balance Sheet (continued)
As At 28 February 2026
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 director acknowledges her 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 Sarah Jackson Director
10th July 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Willow Bank Residential Home Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Willow Bank Residential Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07199864 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The principal place of business is Willow Bank, Albert Street, Hadfield, Glossop SK13 1DG.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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
Intangible fixed assets are amortised over 10 years and carried forward at nil.
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 | 25% Reducing Balance Method
Fixtures & Fittings | 20% Reducing Balance Method
Computer Equipment | 33% Straight Line Method

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 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.
Page 4
Page 5
Willow Bank Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2025: 29)
27 29
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 124,998
As at 28 February 2026 | 124,998
Amortisation
As at 1 March 2025 | 124,998
As at 28 February 2026 | 124,998
Net Book Value
As at 28 February 2026 | -
As at 1 March 2025 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2025 | 3,239 | 76,335 | 6,937 | 86,511
Additions | - | 8,976 | - | 8,976
As at 28 February 2026 | 3,239 | 85,311 | 6,937 | 95,487
Depreciation
As at 1 March 2025 | 566 | 49,338 | 3,103 | 53,007
Provided during the period | 668 | 6,119 | 2,080 | 8,867
As at 28 February 2026 | 1,234 | 55,457 | 5,183 | 61,874
Net Book Value
As at 28 February 2026 | 2,005 | 29,854 | 1,754 | 33,613
As at 1 March 2025 | 2,673 | 26,997 | 3,834 | 33,504

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,168 |  | 15,561
Amounts owed by group undertakings | 221,712 |  | 238,522
Other debtors | 97,051 |  | 92,721
| 326,931 |  | 346,804

Page 5
Page 6
Willow Bank Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 666 |  | 1,004
Bank loans and overdrafts | 3,536 |  | 10,648
Funding circle loans | 64,750 |  | 32,981
Other creditors | 64,297 |  | 50,321
Taxation and social security | 38,519 |  | 63,578
| 171,768 |  | 158,532

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,307
Funding circle loan | 86,815 |  | 124,312
| 86,815 |  | 127,619

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 8,403 |  | 8,376

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 March 2025 | 8,376 | 8,376
Utilised | 27 | 27
Balance at 28 February 2026 | 8,403 | 8,403

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary B shares of £ 1 each | 2 |  | 2
2 Ordinary C shares of £ 1 each | 2 |  | 2
| 4 |  | 4

Page 6
Page 7
Willow Bank Residential Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 53,578 |  | 59,588
Later than one year and not later than five years | 133,792 |  | 187,370
| 187,370 |  | 246,958

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

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Sarah Jackson | 54,011 | 39,578 | 39,586 | - | 54,003

The above loan is unsecured and repayable on demand. Interest has been charged at the official rate of interest.
14. Security
There is a fixed and floating charge registered at Companies House over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.
Page 7