Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05200924 Mrs Zaherabanu Velji iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05200924 2024-08-31 05200924 2025-08-31 05200924 2024-09-01 2025-08-31 05200924 frs-core:CurrentFinancialInstruments 2025-08-31 05200924 frs-core:Non-currentFinancialInstruments 2025-08-31 05200924 frs-core:FurnitureFittings 2025-08-31 05200924 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05200924 frs-core:FurnitureFittings 2024-08-31 05200924 frs-core:NetGoodwill 2025-08-31 05200924 frs-core:NetGoodwill 2024-09-01 2025-08-31 05200924 frs-core:NetGoodwill 2024-08-31 05200924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 05200924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05200924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 05200924 frs-core:MotorVehicles 2025-08-31 05200924 frs-core:MotorVehicles 2024-09-01 2025-08-31 05200924 frs-core:MotorVehicles 2024-08-31 05200924 frs-core:RevaluationReserve 2024-08-31 05200924 frs-core:RevaluationReserve 2025-08-31 05200924 frs-core:ShareCapital 2025-08-31 05200924 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 05200924 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 05200924 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05200924 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05200924 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05200924 frs-bus:SmallEntities 2024-09-01 2025-08-31 05200924 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05200924 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05200924 frs-bus:Director1 2024-09-01 2025-08-31 05200924 frs-countries:EnglandWales 2024-09-01 2025-08-31 05200924 2023-08-31 05200924 2024-08-31 05200924 2023-09-01 2024-08-31 05200924 frs-core:CurrentFinancialInstruments 2024-08-31 05200924 frs-core:Non-currentFinancialInstruments 2024-08-31 05200924 frs-core:RevaluationReserve 2024-08-31 05200924 frs-core:ShareCapital 2024-08-31 05200924 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05200924
Care First Class (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Rashid & Co
Devonshire House
582 Honeypot Lane
Stanmore
HA7 1JS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05200924
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 263,413 621,250
Tangible Assets 5 1,377,955 1,382,232
1,641,368 2,003,482
CURRENT ASSETS
Debtors 6 770,612 465,057
Cash at bank and in hand 269,818 213,243
1,040,430 678,300
Creditors: Amounts Falling Due Within One Year 7 (1,067,135 ) (970,286 )
NET CURRENT ASSETS (LIABILITIES) (26,705 ) (291,986 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,614,663 1,711,496
Creditors: Amounts Falling Due After More Than One Year 8 (36,213 ) (118,119 )
NET ASSETS 1,578,450 1,593,377
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 600,000 600,000
Profit and Loss Account 978,448 993,375
SHAREHOLDERS' FUNDS 1,578,450 1,593,377
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 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 Zaherabanu Velji
Director
26/08/2026
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
Care First Class (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05200924 . The registered office is 6 Manningford Road, Birmingham, West Midlands, England, B14 5LD.
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 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:
Freehold 0%
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 15% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 136 (2024: 105)
136 105
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 1,025,000
Disposals (575,000 )
As at 31 August 2025 450,000
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 September 2024 403,750
Provided during the period 17,278
Disposals (234,441 )
As at 31 August 2025 186,587
Net Book Value
As at 31 August 2025 263,413
As at 1 September 2024 621,250
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 1,395,877 15,796 216,048 1,627,721
Additions - - 3,638 3,638
As at 31 August 2025 1,395,877 15,796 219,686 1,631,359
Depreciation
As at 1 September 2024 53,890 11,655 179,944 245,489
Provided during the period 1,126 828 5,961 7,915
As at 31 August 2025 55,016 12,483 185,905 253,404
Net Book Value
As at 31 August 2025 1,340,861 3,313 33,781 1,377,955
As at 1 September 2024 1,341,987 4,141 36,104 1,382,232
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 770,612 465,057
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Other creditors 950,398 876,569
Taxation and social security 116,736 93,717
1,067,135 970,286
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Trade creditors 36,000 100,000
Bank loans 213 18,119
36,213 118,119
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 600,000 993,375
Loss for the year and total comprehensive income - (14,927 )
As at 31 August 2025 600,000 978,448
Page 5