Acorah Software Products - Accounts Production 19.4.351 false true true 31 March 2025 1 April 2024 false 2 November 2026 1 April 2025 31 March 2026 31 March 2026 14098799 Peter Franks Julie Franks Karl Franks Emma Woodworth-Franks Karlyon Care Limited 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 14098799 2025-03-31 14098799 2026-03-31 14098799 2025-04-01 2026-03-31 14098799 frs-core:CurrentFinancialInstruments 2026-03-31 14098799 frs-core:NetGoodwill 2026-03-31 14098799 frs-core:NetGoodwill 2025-04-01 2026-03-31 14098799 frs-core:NetGoodwill 2025-03-31 14098799 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 14098799 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 14098799 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 14098799 frs-core:MotorVehicles 2026-03-31 14098799 frs-core:MotorVehicles 2025-04-01 2026-03-31 14098799 frs-core:MotorVehicles 2025-03-31 14098799 frs-core:PlantMachinery 2026-03-31 14098799 frs-core:PlantMachinery 2025-04-01 2026-03-31 14098799 frs-core:PlantMachinery 2025-03-31 14098799 frs-core:ShareCapital 2026-03-31 14098799 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14098799 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14098799 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14098799 frs-bus:SmallEntities 2025-04-01 2026-03-31 14098799 frs-bus:Audited 2025-04-01 2026-03-31 14098799 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14098799 1 2025-04-01 2026-03-31 14098799 frs-bus:Director1 2025-04-01 2026-03-31 14098799 frs-bus:Director2 2025-04-01 2026-03-31 14098799 frs-bus:Director3 2025-04-01 2026-03-31 14098799 frs-bus:Director4 2025-04-01 2026-03-31 14098799 frs-countries:EnglandWales 2025-04-01 2026-03-31 14098799 2024-03-31 14098799 2025-03-31 14098799 2024-04-01 2025-03-31 14098799 frs-core:CurrentFinancialInstruments 2025-03-31 14098799 frs-core:ShareCapital 2025-03-31 14098799 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14098799
St Minver House Care Home Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 14098799
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 117,000 135,000
Tangible Assets 5 312,280 245,395
429,280 380,395
CURRENT ASSETS
Debtors 6 78,750 45,575
Cash at bank and in hand 170,333 400,497
249,083 446,072
Creditors: Amounts Falling Due Within One Year 7 (253,644 ) (282,792 )
NET CURRENT ASSETS (LIABILITIES) (4,561 ) 163,280
TOTAL ASSETS LESS CURRENT LIABILITIES 424,719 543,675
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (37,000 ) (43,000 )
NET ASSETS 387,719 500,675
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 387,619 500,575
SHAREHOLDERS' FUNDS 387,719 500,675
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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
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
St Minver House Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14098799 . 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. Going Concern Disclosure
The directors have considered if the going concern basis is appropriate for these accounts, particularly in light of the net current liabilities shown on the Balance Sheet. The next 12 months and the ongoing profitability of the trade have been considered . The directors are of the opinion that the company will remain profitable.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. 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.
2.5. 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:
Improvements to leasehold property 10% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
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2.6. 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.
2.7. 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. 
2.8. 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, and was: 28 (2025: 28)
28 28
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 180,000
As at 31 March 2026 180,000
Amortisation
As at 1 April 2025 45,000
Provided during the period 18,000
As at 31 March 2026 63,000
Net Book Value
As at 31 March 2026 117,000
As at 1 April 2025 135,000
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5. Tangible Assets
Land & Property
Improvements to leasehold property Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2025 111,038 221,522 68,590 401,150
Additions 26,651 27,852 83,200 137,703
Disposals - - (15,095 ) (15,095 )
As at 31 March 2026 137,689 249,374 136,695 523,758
Depreciation
As at 1 April 2025 19,263 106,131 30,361 155,755
Provided during the period 13,102 35,818 13,759 62,679
Disposals - - (6,956 ) (6,956 )
As at 31 March 2026 32,365 141,949 37,164 211,478
Net Book Value
As at 31 March 2026 105,324 107,425 99,531 312,280
As at 1 April 2025 91,775 115,391 38,229 245,395
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 48,032 11,439
Prepayments and accrued income 1,496 -
Other debtors 1,000 1,900
Amounts owed by group undertakings 28,222 32,236
78,750 45,575
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 68,691 16,163
Corporation tax 88,371 101,768
Other taxes and social security 19,396 32,587
Other creditors 48,336 45,122
Accruals and deferred income 28,850 87,152
253,644 282,792
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 37,000 43,000
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 Limited , which owns 100% of the share capital. Karlyon Care Limited was incorporated in England. Copies of the group 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. 
12. Audit Information
The auditor's report on the accounts of St Minver House Care Home 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.
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Sumer Auditco Limited
T/A Sumer Audit
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
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