Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 December 2023 false 17 July 2026 1 January 2025 31 December 2025 31 December 2025 07075337 Mr Peter Harrington Mrs Lisa D'Arcy-Burt Threefield House, 19 Threefield Lane, Southampton, Hampshire, SO14 3LP true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07075337 2024-12-31 07075337 2025-12-31 07075337 2025-01-01 2025-12-31 07075337 frs-core:CurrentFinancialInstruments 2025-12-31 07075337 frs-core:Non-currentFinancialInstruments 2025-12-31 07075337 frs-core:BetweenOneFiveYears 2025-12-31 07075337 frs-core:ComputerEquipment 2025-12-31 07075337 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07075337 frs-core:ComputerEquipment 2024-12-31 07075337 frs-core:FurnitureFittings 2025-12-31 07075337 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07075337 frs-core:FurnitureFittings 2024-12-31 07075337 frs-core:NetGoodwill 2025-12-31 07075337 frs-core:NetGoodwill 2025-01-01 2025-12-31 07075337 frs-core:NetGoodwill 2024-12-31 07075337 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07075337 frs-core:MotorVehicles 2025-12-31 07075337 frs-core:MotorVehicles 2025-01-01 2025-12-31 07075337 frs-core:MotorVehicles 2024-12-31 07075337 frs-core:PlantMachinery 2025-12-31 07075337 frs-core:PlantMachinery 2025-01-01 2025-12-31 07075337 frs-core:PlantMachinery 2024-12-31 07075337 frs-core:WithinOneYear 2025-12-31 07075337 frs-core:ShareCapital 2025-12-31 07075337 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07075337 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07075337 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07075337 frs-bus:SmallEntities 2025-01-01 2025-12-31 07075337 frs-bus:Audited 2025-01-01 2025-12-31 07075337 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07075337 1 2025-01-01 2025-12-31 07075337 frs-bus:Director1 2025-01-01 2025-12-31 07075337 frs-bus:Director2 2025-01-01 2025-12-31 07075337 frs-countries:EnglandWales 2025-01-01 2025-12-31 07075337 2023-11-30 07075337 2024-12-31 07075337 2023-12-01 2024-12-31 07075337 frs-core:CurrentFinancialInstruments 2024-12-31 07075337 frs-core:Non-currentFinancialInstruments 2024-12-31 07075337 frs-core:BetweenOneFiveYears 2024-12-31 07075337 frs-core:MotorVehicles 2023-12-01 2024-12-31 07075337 frs-core:WithinOneYear 2024-12-31 07075337 frs-core:ShareCapital 2024-12-31 07075337 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07075337
Horizon Homecare (southern) Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—6
Page 1
Balance Sheet
Registered number: 07075337
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 38,877 67,617
38,877 67,617
CURRENT ASSETS
Debtors 6 471,775 495,053
Cash at bank and in hand 176,490 219,912
648,265 714,965
Creditors: Amounts Falling Due Within One Year 7 (394,676 ) (457,566 )
NET CURRENT ASSETS (LIABILITIES) 253,589 257,399
TOTAL ASSETS LESS CURRENT LIABILITIES 292,466 325,016
Creditors: Amounts Falling Due After More Than One Year 8 - (33,742 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,382 ) -
NET ASSETS 284,084 291,274
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 283,984 291,174
SHAREHOLDERS' FUNDS 284,084 291,274
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 Lisa D'Arcy-Burt
Director
17 July 2026
The notes on pages 2 to 6 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Horizon Homecare (southern) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07075337 . The registered office is First Floor, Chamber House, Unit B, Acorn Office Park, Poole, Dorset, BH12 4NZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets
of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
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
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 109 (2024: 93)
109 93
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 100,000
As at 31 December 2025 100,000
Amortisation
As at 1 January 2025 100,000
As at 31 December 2025 100,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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Page 4
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 23,947 95,932 14,456 33,633 167,968
Additions - - - 12,539 12,539
Disposals - (58,524 ) - - (58,524 )
As at 31 December 2025 23,947 37,408 14,456 46,172 121,983
Depreciation
As at 1 January 2025 20,608 52,422 10,244 17,077 100,351
Provided during the period 835 6,451 1,053 5,622 13,961
Disposals - (31,206 ) - - (31,206 )
As at 31 December 2025 21,443 27,667 11,297 22,699 83,106
Net Book Value
As at 31 December 2025 2,504 9,741 3,159 23,473 38,877
As at 1 January 2025 3,339 43,510 4,212 16,556 67,617
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
31 December 2025 31 December 2024
£ £
Motor Vehicles - 40,741
6. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 158,233 4,392
Amounts owed by group undertakings 18,488 -
Other debtors 295,054 490,661
471,775 495,053
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts - 13,410
Trade creditors 27,917 37,015
Amounts owed to group undertakings 35,760 113,806
Other creditors 216,157 174,029
Taxation and social security 114,842 119,306
394,676 457,566
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8. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts - 33,742
Since 13th August 2021, Allica Bank Ltd held a fixed charge and a floating charge over all the property or undertaking of the company. The charge was satisfied on the 5th June 2024.
9. Obligations Under Finance Leases and Hire Purchase
31 December 2025 31 December 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 13,410
Later than one year and not later than five years - 33,742
- 47,152
- 47,152
10. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2025 31 December 2024
£ £
Not later than one year 27,000 22,500
Later than one year and not later than five years 72,000 84,375
99,000 106,875
12. Related Party Transactions
The company has taken advantage of FRS 102 paragraph 33.1A to not disclose related party transactions that have taken place between two or more members of a group provided that that any subsidiary which is a party to the transaction is wholly owned by such a member.
13. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
14. Ultimate Parent Undertaking and Controlling Party
From the 17th May 2024 the company's immediate and ultimate parent undertaking is Natali Healthcare Solutions UK Limited by virtue of their interest in the share capital of the company. Natali Healthcare Solutions UK Limited was incorporated in the United Kingdom. Copies of the group accounts may be obtained from, Threefield House, 19 Threefield Lane,Southampton, Hampshire, SO14 3LP. There is no ultimate controlling party.
Prior to the 17th May 2024, the ultimate controlling party was Mrs Kareen Alice Rickman.
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15. Audit Information
The auditor's report on the accounts of Horizon Homecare (southern) Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Katie Wood FCA FCCA (Senior Statutory Auditor) for and on behalf of JWR Audit Limited , Statutory Auditor.
JWR Audit Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ
Page 6