Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 31 October 2025 31 October 2025 08035287 Dr Genevieve Beling Dr Ian Caldwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08035287 2024-11-30 08035287 2025-10-31 08035287 2024-12-01 2025-10-31 08035287 frs-core:CurrentFinancialInstruments 2025-10-31 08035287 frs-core:Non-currentFinancialInstruments 2025-10-31 08035287 frs-core:ComputerEquipment 2025-10-31 08035287 frs-core:ComputerEquipment 2024-12-01 2025-10-31 08035287 frs-core:ComputerEquipment 2024-11-30 08035287 frs-core:FurnitureFittings 2025-10-31 08035287 frs-core:FurnitureFittings 2024-12-01 2025-10-31 08035287 frs-core:FurnitureFittings 2024-11-30 08035287 frs-core:NetGoodwill 2025-10-31 08035287 frs-core:NetGoodwill 2024-12-01 2025-10-31 08035287 frs-core:NetGoodwill 2024-11-30 08035287 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-10-31 08035287 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 08035287 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-10-31 08035287 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 08035287 frs-core:ShareCapital 2025-10-31 08035287 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08035287 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-10-31 08035287 frs-bus:FilletedAccounts 2024-12-01 2025-10-31 08035287 frs-bus:SmallEntities 2024-12-01 2025-10-31 08035287 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-10-31 08035287 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-10-31 08035287 frs-bus:Director1 2024-12-01 2025-10-31 08035287 frs-bus:Director2 2024-12-01 2025-10-31 08035287 frs-countries:EnglandWales 2024-12-01 2025-10-31 08035287 2023-11-30 08035287 2024-11-30 08035287 2023-12-01 2024-11-30 08035287 frs-core:CurrentFinancialInstruments 2024-11-30 08035287 frs-core:Non-currentFinancialInstruments 2024-11-30 08035287 frs-core:ShareCapital 2024-11-30 08035287 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08035287
Caldwell & Beling Ltd
Unaudited Financial Statements
For the Period 1 December 2024 to 31 October 2025
Caldwell & Beling Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Caldwell & Beling Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08035287

| 31 October 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,374,761 |  | 2,393,671
|  |  | 2,374,761 |  | 2,393,671
CURRENT ASSETS
Debtors | 6 | 29,255 |  | 39,588 |
Cash at bank and in hand |  | 107,480 |  | 60,943 |
|  | 136,735 |  | 100,531 |
Creditors: Amounts Falling Due Within One Year | 7 | (149,480 ) |  | (1,082,491 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,745 ) |  | (981,960 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,362,016 |  | 1,411,711
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,397,298 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (126,064 ) |  | -
NET ASSETS |  |  | 2,235,952 |  | 14,413
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 2,235,951 |  | 14,412
SHAREHOLDERS' FUNDS |  |  | 2,235,952 |  | 14,413

Page 1
Page 2
Caldwell & Beling Ltd
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 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

Dr Ian Caldwell Director
17 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Caldwell & Beling Ltd
Notes to the Financial Statements
For the Period 1 December 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
Caldwell & Beling Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08035287 . The registered office is The Oaks Care Home, 46 New Brighton Road, Emsworth, Hampshire, PO10 7QR.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. 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 rendering of services.
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. contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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 profit and loss account over its estimated economic life of 10 years.
2.5. 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
Leasehold | 2% Straight line
Fixtures & Fittings | 20% Reducing balance
Computer Equipment | 33% Reducing balance

Page 3
Page 4
Caldwell & Beling Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 October 2025
2.6. 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 period, 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 period was: 41 (2024: 46)
41 46
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 550,000
As at 31 October 2025 | 550,000
Amortisation
As at 1 December 2024 | 550,000
As at 31 October 2025 | 550,000
Net Book Value
As at 31 October 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 2,393,517 | 66,938 | 16,033 | 2,476,488
Disposals | - | (10,491 ) | (5,814 ) | (16,305 )
As at 31 October 2025 | 2,393,517 | 56,447 | 10,219 | 2,460,183
Depreciation
As at 1 December 2024 | 24,375 | 48,656 | 9,786 | 82,817

...CONTINUED
Page 4
Page 5
Caldwell & Beling Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 October 2025

Provided during the period | 6,067 | 3,352 | 1,890 | 11,309
Disposals | - | (5,376 ) | (3,328 ) | (8,704 )
As at 31 October 2025 | 30,442 | 46,632 | 8,348 | 85,422
Net Book Value
As at 31 October 2025 | 2,363,075 | 9,815 | 1,871 | 2,374,761
As at 1 December 2024 | 2,369,142 | 18,282 | 6,247 | 2,393,671

6. Debtors

| 31 October 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 483 |  | 38,520
Other debtors | 28,772 |  | 1,068
| 29,255 |  | 39,588

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,663 |  | 18,720
Bank loans and overdrafts | - |  | 68,400
Amounts owed to group undertakings | - |  | 882,745
Other creditors | 132,783 |  | 95,752
Taxation and social security | 10,034 |  | 16,874
| 149,480 |  | 1,082,491

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

| 31 October 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,397,298

9. Share Capital

| 31 October 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Exceptional Items
Exceptional items of £2,344,915 (2024: £nil) comprise the write-off of an inter-company loan balance. The write-off is non-deductible for corporation tax purposes and has therefore been added back in the corporation tax computation.
Page 5