Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12794815 Mr Jan Libero iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12794815 2024-08-31 12794815 2025-08-31 12794815 2024-09-01 2025-08-31 12794815 frs-core:CurrentFinancialInstruments 2025-08-31 12794815 frs-core:ComputerEquipment 2025-08-31 12794815 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12794815 frs-core:ComputerEquipment 2024-08-31 12794815 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 12794815 frs-core:MotorVehicles 2025-08-31 12794815 frs-core:MotorVehicles 2024-09-01 2025-08-31 12794815 frs-core:MotorVehicles 2024-08-31 12794815 frs-core:OtherResidualIntangibleAssets 2025-08-31 12794815 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 12794815 frs-core:OtherResidualIntangibleAssets 2024-08-31 12794815 frs-core:PlantMachinery 2025-08-31 12794815 frs-core:PlantMachinery 2024-09-01 2025-08-31 12794815 frs-core:PlantMachinery 2024-08-31 12794815 frs-core:ShareCapital 2025-08-31 12794815 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12794815 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12794815 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12794815 frs-bus:SmallEntities 2024-09-01 2025-08-31 12794815 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12794815 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12794815 frs-bus:Director1 2024-09-01 2025-08-31 12794815 frs-core:CurrentFinancialInstruments 1 2025-08-31 12794815 frs-core:CurrentFinancialInstruments 2 2025-08-31 12794815 frs-core:CurrentFinancialInstruments 3 2025-08-31 12794815 frs-core:CurrentFinancialInstruments 7 2025-08-31 12794815 frs-countries:EnglandWales 2024-09-01 2025-08-31 12794815 2023-08-31 12794815 2024-08-31 12794815 2023-09-01 2024-08-31 12794815 frs-core:CurrentFinancialInstruments 2024-08-31 12794815 frs-core:ShareCapital 2024-08-31 12794815 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12794815 frs-core:CurrentFinancialInstruments 1 2024-08-31 12794815 frs-core:CurrentFinancialInstruments 2 2024-08-31 12794815 frs-core:CurrentFinancialInstruments 3 2024-08-31 12794815 frs-core:CurrentFinancialInstruments 7 2024-08-31
Registered number: 12794815
Multi-Care Community Services Suffolk Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Praddy Financial Consultancy Ltd
Chartered Management Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12794815
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 96,500 22,500
Tangible Assets 5 7,503 16,493
104,003 38,993
CURRENT ASSETS
Debtors 6 97,495 44,991
Cash at bank and in hand 82,587 55,389
180,082 100,380
Creditors: Amounts Falling Due Within One Year 7 (284,067 ) (134,418 )
NET CURRENT ASSETS (LIABILITIES) (103,985 ) (34,038 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18 4,955
NET ASSETS 18 4,955
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 15 4,952
SHAREHOLDERS' FUNDS 18 4,955
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jan Libero
Director
09/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Multi-Care Community Services Suffolk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12794815 . The registered office is 8b St. Andrews Street South, Bury St. Edmunds, IP33 3PH.
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 .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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 20% Starightline
Motor Vehicles 20% Starightline
Computer Equipment 20% Starightline
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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 26)
19 26
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 25,000
Additions 85,000
As at 31 August 2025 110,000
Amortisation
As at 1 September 2024 2,500
Provided during the period 11,000
As at 31 August 2025 13,500
Net Book Value
As at 31 August 2025 96,500
As at 1 September 2024 22,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 1,200 25,340 4,438 30,978
Additions 2,366 4,400 - 6,766
Disposals - (18,195 ) - (18,195 )
As at 31 August 2025 3,566 11,545 4,438 19,549
Depreciation
As at 1 September 2024 480 11,306 2,699 14,485
Provided during the period 713 2,309 887 3,909
Disposals - (6,348 ) - (6,348 )
As at 31 August 2025 1,193 7,267 3,586 12,046
Net Book Value
As at 31 August 2025 2,373 4,278 852 7,503
As at 1 September 2024 720 14,034 1,739 16,493
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 30,871
Director's loan account 97,495 14,120
97,495 44,991
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 18,091 9,211
Net wages 27,755 48,062
Other Loans 168,171 34,891
PAYE 32,751 40,122
Pension Payable 2,299 2,132
Franchise fee payable 35,000 -
284,067 134,418
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 48,002 53,774
Page 5