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 15271998 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 15271998 2025-03-31 15271998 2026-03-31 15271998 2025-04-01 2026-03-31 15271998 frs-core:CurrentFinancialInstruments 2026-03-31 15271998 frs-core:NetGoodwill 2026-03-31 15271998 frs-core:NetGoodwill 2025-04-01 2026-03-31 15271998 frs-core:NetGoodwill 2025-03-31 15271998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 15271998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 15271998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 15271998 frs-core:MotorVehicles 2026-03-31 15271998 frs-core:MotorVehicles 2025-04-01 2026-03-31 15271998 frs-core:MotorVehicles 2025-03-31 15271998 frs-core:PlantMachinery 2026-03-31 15271998 frs-core:PlantMachinery 2025-04-01 2026-03-31 15271998 frs-core:PlantMachinery 2025-03-31 15271998 frs-core:ShareCapital 2026-03-31 15271998 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 15271998 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15271998 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 15271998 frs-bus:SmallEntities 2025-04-01 2026-03-31 15271998 frs-bus:Audited 2025-04-01 2026-03-31 15271998 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15271998 1 2025-04-01 2026-03-31 15271998 frs-bus:Director1 2025-04-01 2026-03-31 15271998 frs-bus:Director2 2025-04-01 2026-03-31 15271998 frs-bus:Director3 2025-04-01 2026-03-31 15271998 frs-bus:Director4 2025-04-01 2026-03-31 15271998 frs-countries:EnglandWales 2025-04-01 2026-03-31 15271998 2024-03-31 15271998 2025-03-31 15271998 2024-04-01 2025-03-31 15271998 frs-core:CurrentFinancialInstruments 2025-03-31 15271998 frs-core:ShareCapital 2025-03-31 15271998 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 15271998
Bethany House Care Home (Plymouth) Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15271998
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 122,500 140,000
Tangible Assets 5 114,312 122,943
236,812 262,943
CURRENT ASSETS
Debtors 6 54,461 187
Cash at bank and in hand 173,929 416,585
228,390 416,772
Creditors: Amounts Falling Due Within One Year 7 (121,587 ) (534,883 )
NET CURRENT ASSETS (LIABILITIES) 106,803 (118,111 )
TOTAL ASSETS LESS CURRENT LIABILITIES 343,615 144,832
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (17,000 ) (21,000 )
NET ASSETS 326,615 123,832
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 326,515 123,732
SHAREHOLDERS' FUNDS 326,615 123,832
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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 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bethany House Care Home (Plymouth) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15271998 . 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 sale of goods and 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 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.
3. Average Number of Employees
The average number of employees, including directors, during the year and was: 26 (2025: 28)
26 28
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 175,000
As at 31 March 2026 175,000
Amortisation
As at 1 April 2025 35,000
Provided during the period 17,500
As at 31 March 2026 52,500
Net Book Value
As at 31 March 2026 122,500
As at 1 April 2025 140,000
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5. Tangible Assets
Land & Property
Improvements to leasehold property Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2025 33,065 132,082 16,750 181,897
Additions 9,997 5,488 - 15,485
As at 31 March 2026 43,062 137,570 16,750 197,382
Depreciation
As at 1 April 2025 193 56,667 2,094 58,954
Provided during the period 760 19,692 3,664 24,116
As at 31 March 2026 953 76,359 5,758 83,070
Net Book Value
As at 31 March 2026 42,109 61,211 10,992 114,312
As at 1 April 2025 32,872 75,415 14,656 122,943
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 27,159 187
Prepayments and accrued income 2,276 -
Amounts owed by group undertakings 25,026 -
54,461 187
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 7,220 6,696
Corporation tax 32,255 75,421
Other taxes and social security 14,917 17,384
Other creditors 4,185 11,810
Accruals and deferred income 63,010 44,280
Amounts owed to group undertakings - 379,292
121,587 534,883
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 17,000 21,000
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 Bethany House Care Home (Plymouth) 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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