Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09282856 Mr Craig Walton Mr Martin George Ms Rosie Cavalot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09282856 2025-03-31 09282856 2026-03-31 09282856 2025-04-01 2026-03-31 09282856 frs-core:CurrentFinancialInstruments 2026-03-31 09282856 frs-core:BetweenOneFiveYears 2026-03-31 09282856 frs-core:ComputerEquipment 2026-03-31 09282856 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09282856 frs-core:ComputerEquipment 2025-03-31 09282856 frs-core:PlantMachinery 2026-03-31 09282856 frs-core:PlantMachinery 2025-04-01 2026-03-31 09282856 frs-core:PlantMachinery 2025-03-31 09282856 frs-core:WithinOneYear 2026-03-31 09282856 frs-core:CapitalRedemptionReserve 2026-03-31 09282856 frs-core:ShareCapital 2026-03-31 09282856 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09282856 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09282856 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09282856 frs-bus:SmallEntities 2025-04-01 2026-03-31 09282856 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09282856 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09282856 frs-bus:Director1 2025-04-01 2026-03-31 09282856 frs-bus:Director2 2025-04-01 2026-03-31 09282856 frs-bus:Director3 2025-04-01 2026-03-31 09282856 frs-countries:EnglandWales 2025-04-01 2026-03-31 09282856 2024-03-31 09282856 2025-03-31 09282856 2024-04-01 2025-03-31 09282856 frs-core:CurrentFinancialInstruments 2025-03-31 09282856 frs-core:BetweenOneFiveYears 2025-03-31 09282856 frs-core:WithinOneYear 2025-03-31 09282856 frs-core:CapitalRedemptionReserve 2025-03-31 09282856 frs-core:ShareCapital 2025-03-31 09282856 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09282856
New Chapters Fostercare Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09282856
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,915 5,703
6,915 5,703
CURRENT ASSETS
Debtors 5 133,251 113,127
Cash at bank and in hand 537,831 882,201
671,082 995,328
Creditors: Amounts Falling Due Within One Year 6 (125,591 ) (160,847 )
NET CURRENT ASSETS (LIABILITIES) 545,491 834,481
TOTAL ASSETS LESS CURRENT LIABILITIES 552,406 840,184
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,508 ) -
NET ASSETS 550,898 840,184
CAPITAL AND RESERVES
Called up share capital 7 210 560
Capital redemption reserve 350 -
Profit and Loss Account 550,338 839,624
SHAREHOLDERS' FUNDS 550,898 840,184
Page 1
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For the year ending 31 March 2026 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 Craig Walton
Director
Mr Martin George
Director
Ms Rosie Cavalot
Director
27 October 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
New Chapters Fostercare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09282856 . The registered office is Blencathra Upton Magna Business Park, Upton Magna, Shrewsbury, SY4 4TT.
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 represents fees receivable for foster care placements provided to local authorities and other placing bodies, measured at the fair value of the consideration received or receivable, net of discounts and excluding value added tax.
Placement fees are recognised over the period for which a placement is provided, by reference to the number of days the child is placed with the company’s foster carers and the agreed daily or weekly rate. 
2.3. 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:
Plant & Machinery 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2025: 12)
13 12
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 2,029 5,575 7,604
Additions 1,340 2,177 3,517
As at 31 March 2026 3,369 7,752 11,121
Depreciation
As at 1 April 2025 507 1,394 1,901
Provided during the period 716 1,589 2,305
As at 31 March 2026 1,223 2,983 4,206
Net Book Value
As at 31 March 2026 2,146 4,769 6,915
As at 1 April 2025 1,522 4,181 5,703
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 109,870 97,801
Prepayments and accrued income 23,202 14,340
Directors' loan accounts 179 986
133,251 113,127
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 16,364 1,436
Other loans 923 -
Corporation tax 58,654 76,509
Other taxes and social security 13,620 7,643
Other creditors 3,254 71,668
Accruals and deferred income 11,917 3,591
Directors' loan accounts 20,859 -
125,591 160,847
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 210 560
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 23,490 23,490
Later than one year and not later than five years 95,917 119,407
119,407 142,897
9. Directors Advances, Credits and Guarantees
Included within other debtors are director's loan account balances totalling £179 (2025: £986).
The loans are interest free and repayable on demand.
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