Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 2 November 2026 1 April 2025 31 March 2026 31 March 2026 06847556 Mr Peter Franks Mrs Julie Franks Mr Karl Franks Mrs Emma Woodworth-Franks Mr Peter Franks Karlyon Care Ltd 3 Stoke Damerel Business Centre, 5 Church Street, Plymouth, Devon, PL3 4DT true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06847556 2025-03-31 06847556 2026-03-31 06847556 2025-04-01 2026-03-31 06847556 frs-core:CurrentFinancialInstruments 2026-03-31 06847556 frs-core:NetGoodwill 2026-03-31 06847556 frs-core:NetGoodwill 2025-04-01 2026-03-31 06847556 frs-core:NetGoodwill 2025-03-31 06847556 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 06847556 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 06847556 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 06847556 frs-core:MotorVehicles 2026-03-31 06847556 frs-core:MotorVehicles 2025-04-01 2026-03-31 06847556 frs-core:MotorVehicles 2025-03-31 06847556 frs-core:PlantMachinery 2026-03-31 06847556 frs-core:PlantMachinery 2025-04-01 2026-03-31 06847556 frs-core:PlantMachinery 2025-03-31 06847556 frs-core:ShareCapital 2026-03-31 06847556 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06847556 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06847556 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06847556 frs-bus:SmallEntities 2025-04-01 2026-03-31 06847556 frs-bus:Audited 2025-04-01 2026-03-31 06847556 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06847556 1 2025-04-01 2026-03-31 06847556 frs-bus:Director1 2025-04-01 2026-03-31 06847556 frs-bus:Director2 2025-04-01 2026-03-31 06847556 frs-bus:Director3 2025-04-01 2026-03-31 06847556 frs-bus:Director4 2025-04-01 2026-03-31 06847556 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06847556 frs-countries:EnglandWales 2025-04-01 2026-03-31 06847556 2024-03-31 06847556 2025-03-31 06847556 2024-04-01 2025-03-31 06847556 frs-core:CurrentFinancialInstruments 2025-03-31 06847556 frs-core:ShareCapital 2025-03-31 06847556 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06847556
Trenant House Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06847556
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 71,871 66,227
71,871 66,227
CURRENT ASSETS
Debtors 6 9,184 248,357
Cash at bank and in hand 185,185 116,676
194,369 365,033
Creditors: Amounts Falling Due Within One Year 7 (131,069 ) (140,177 )
NET CURRENT ASSETS (LIABILITIES) 63,300 224,856
TOTAL ASSETS LESS CURRENT LIABILITIES 135,171 291,083
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (10,000 ) (8,500 )
NET ASSETS 125,171 282,583
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 125,071 282,483
SHAREHOLDERS' FUNDS 125,171 282,583
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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 Julie Franks
Director
2 November 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Trenant House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06847556 . The registered office is 3 Stoke Damerel Business Centre, 5 Church Street, Plymouth, Devon, PL3 4DT.
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.
The financial statements have been rounded to the nearest pound.
2.2. Turnover
Turnover represents net invoiced residential care home fees.  Turnover is recognised per night that a room is occupied.  Deferred income is recognised when payment is received in advance of the service being provided. 
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 10 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:
Improvements to leasehold property 2% Straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
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.
...CONTINUED
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2.5. Taxation - continued
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.
2.6. Debtors
Trade debtors are amounts due from residents for services provided in the ordinary course of business.  
Debtors are recognised initially at the transaction price.  They are subsequently measured at amortised cost using the effective interest method, less provision for impairments. A provision of the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. 
2.7. Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.  Accounts payable are classified as current liabilities if this company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non current liabilities. 
Creditors are recognised initially at the transaction price.  They are subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2025: 29)
26 29
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 270,000
As at 31 March 2026 270,000
Amortisation
As at 1 April 2025 270,000
As at 31 March 2026 270,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Improvements to leasehold property Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2025 34,340 162,843 8,195 205,378
Additions - 18,562 - 18,562
As at 31 March 2026 34,340 181,405 8,195 223,940
Depreciation
As at 1 April 2025 1,633 131,225 6,293 139,151
Provided during the period 687 11,755 476 12,918
As at 31 March 2026 2,320 142,980 6,769 152,069
Net Book Value
As at 31 March 2026 32,020 38,425 1,426 71,871
As at 1 April 2025 32,707 31,618 1,902 66,227
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,829 2,735
Prepayments and accrued income 7,221 -
Other debtors 134 134
Amounts owed by group undertakings - 245,488
9,184 248,357
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 45,454 45,616
Corporation tax 19,696 14,803
Other taxes and social security 12,199 18,452
Accruals and deferred income 52,174 61,306
Amounts owed to group undertakings 1,546 -
131,069 140,177
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 10,000 8,500
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent company is Karlyon Care Ltd , which owns 100% of the share capital. Karlyon Care Ltd was incorporated in England. Copies of the group's consolidated accounts are available from Companies House. By virtue of the shareholding in the ultimate parent company, there is no one ultimate controlling party.
11. Secured debt
There is a fixed and floating charge held over the assets of the company, as a result of a loan taken out by the holding company. 
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12. Audit Information
The auditor's report on the accounts of Trenant House Limited for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Richard Baker FCA (Senior Statutory Auditor) for and on behalf of Sumer Auditco Limited , Statutory Auditor.
Sumer Auditco Limited
T/A Sumer Audit
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
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