Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04451227 Mr Tintu Tojo Ms Nicy Sebastian iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04451227 2024-11-30 04451227 2025-11-30 04451227 2024-12-01 2025-11-30 04451227 frs-core:CurrentFinancialInstruments 2025-11-30 04451227 frs-core:Non-currentFinancialInstruments 2025-11-30 04451227 frs-core:BetweenOneFiveYears 2025-11-30 04451227 frs-core:ComputerEquipment 2025-11-30 04451227 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04451227 frs-core:ComputerEquipment 2024-11-30 04451227 frs-core:FurnitureFittings 2025-11-30 04451227 frs-core:FurnitureFittings 2024-12-01 2025-11-30 04451227 frs-core:FurnitureFittings 2024-11-30 04451227 frs-core:NetGoodwill 2025-11-30 04451227 frs-core:NetGoodwill 2024-12-01 2025-11-30 04451227 frs-core:NetGoodwill 2024-11-30 04451227 frs-core:MoreThanFiveYears 2025-11-30 04451227 frs-core:MotorVehicles 2025-11-30 04451227 frs-core:MotorVehicles 2024-12-01 2025-11-30 04451227 frs-core:MotorVehicles 2024-11-30 04451227 frs-core:WithinOneYear 2025-11-30 04451227 frs-core:ShareCapital 2025-11-30 04451227 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04451227 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04451227 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04451227 frs-bus:SmallEntities 2024-12-01 2025-11-30 04451227 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04451227 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04451227 frs-bus:Director1 2024-12-01 2025-11-30 04451227 frs-bus:Director2 2024-12-01 2025-11-30 04451227 frs-core:CurrentFinancialInstruments 1 2025-11-30 04451227 frs-core:CurrentFinancialInstruments 2 2025-11-30 04451227 frs-countries:EnglandWales 2024-12-01 2025-11-30 04451227 2023-11-30 04451227 2024-11-30 04451227 2023-12-01 2024-11-30 04451227 frs-core:CurrentFinancialInstruments 2024-11-30 04451227 frs-core:Non-currentFinancialInstruments 2024-11-30 04451227 frs-core:BetweenOneFiveYears 2024-11-30 04451227 frs-core:MoreThanFiveYears 2024-11-30 04451227 frs-core:WithinOneYear 2024-11-30 04451227 frs-core:ShareCapital 2024-11-30 04451227 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04451227 frs-core:CurrentFinancialInstruments 1 2024-11-30 04451227 frs-core:CurrentFinancialInstruments 2 2024-11-30
Registered number: 04451227
Hillbrow Residential Care Home Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Hillbrow Residential Care Home Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Hillbrow Residential Care Home Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04451227

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 50,030 |  | 41,549
Investments |  |  | 300 |  | -
|  |  | 50,330 |  | 41,549
CURRENT ASSETS
Debtors | 6 | 802,754 |  | 730,347 |
Cash at bank and in hand |  | 31,889 |  | 41,137 |
|  | 834,643 |  | 771,484 |
Creditors: Amounts Falling Due Within One Year | 7 | (135,936 ) |  | (98,310 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 698,707 |  | 673,174
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 749,037 |  | 714,723
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (112,400 ) |  | (99,127 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,795 ) |  | (9,337 )
NET ASSETS |  |  | 625,842 |  | 606,259
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 625,742 |  | 606,159
SHAREHOLDERS' FUNDS |  |  | 625,842 |  | 606,259

Page 1
Page 2
Hillbrow Residential Care Home Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Tintu Tojo Director | Ms Nicy Sebastian Director
1 August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Hillbrow Residential Care Home Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Hillbrow Residential Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04451227 . The registered office is Hillbrow House, 1 Park Road, Crediton, Devon, EX17 3BS.
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 - 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 20 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% reducing balance

2.5. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their fair value. Gains and losses are recognised initially in the profit and loss account, and subsequently held within a fair value reserve until the property is sold. Deferred taxation is provided for on gains and losses at the rate expected to apply when the property is sold.
2.6. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Hillbrow Residential Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.8. 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.
2.9. 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.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.12. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 45 (2024: 43)
45 43
Page 4
Page 5
Hillbrow Residential Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 80,000
As at 30 November 2025 | 80,000
Amortisation
As at 1 December 2024 | 80,000
As at 30 November 2025 | 80,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 December 2024 | 5,990 | 103,131 | 17,665 | 126,786
Additions | - | 15,903 | 2,080 | 17,983
As at 30 November 2025 | 5,990 | 119,034 | 19,745 | 144,769
Depreciation
As at 1 December 2024 | 5,782 | 65,223 | 14,232 | 85,237
Provided during the period | 52 | 8,072 | 1,378 | 9,502
As at 30 November 2025 | 5,834 | 73,295 | 15,610 | 94,739
Net Book Value
As at 30 November 2025 | 156 | 45,739 | 4,135 | 50,030
As at 1 December 2024 | 208 | 37,908 | 3,433 | 41,549

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,077 |  | 34,040
Prepayments and accrued income | 14,332 |  | 10,182
Other debtors | 1,514 |  | 1,181
Purchase ledger debit balances | 500 |  | 2,668
Amounts owed by group undertakings | 767,331 |  | 682,276
| 802,754 |  | 730,347

Page 5
Page 6
Hillbrow Residential Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,398 |  | 6,705
Bank loans and overdrafts | 32,731 |  | 21,426
Corporation tax | 12,407 |  | 9,749
Other taxes and social security | 11,875 |  | 8,479
Other creditors | 20,000 |  | 28,433
Sales ledger credit balances | - |  | 546
Staff pension contributions | 2,825 |  | 2,397
Accruals and deferred income | 43,119 |  | 19,889
Capital grants | 581 |  | 686
| 135,936 |  | 98,310

The bank loan is secured by a fixed and floating charge over the company's trade and assets.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 109,148 |  | 95,294
Capital grants | 3,252 |  | 3,833
| 112,400 |  | 99,127

The bank loan is secured by a fixed and floating charge over the company's trade and assets.
9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 141,879 |  | 116,720

10. Share Capital

| 2025 |  | 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:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,379 |  | -
Later than one year and not later than five years | 457,457 |  | 545,899
Later than five years | 55,796 |  | -
| 516,632 |  | 545,899

Page 6
Page 7
Hillbrow Residential Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
12. Related Party Transactions
At the year end, 30 November 2025, directors were owed £nil (2024: £nil) in respect of loans held with the company. These amounts are interest free and repayable on demand, and are included within creditors due within one year.
At the year end, 30 November 2025, the company was owed £767,331 (2024: £682,276) by its parent company in respect of funds lent to date. This amount is interest free and repayable on demand, and is included within debtors due within one year.
The company also provided loan security to its parent company in respect of a loan taken by the parent company previously. The loan is partly secured by a fixed and floating charge over the company's trade and assets.
Page 7