Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 13 November 2025 1 April 2024 31 March 2025 31 March 2025 06086698 Mr Peter Franks Mrs Julie Franks Mr Karl 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 06086698 2024-03-31 06086698 2025-03-31 06086698 2024-04-01 2025-03-31 06086698 frs-core:CurrentFinancialInstruments 2025-03-31 06086698 frs-core:Non-currentFinancialInstruments 2025-03-31 06086698 frs-core:BetweenOneFiveYears 2025-03-31 06086698 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06086698 frs-core:NetGoodwill 2025-03-31 06086698 frs-core:NetGoodwill 2024-04-01 2025-03-31 06086698 frs-core:NetGoodwill 2024-03-31 06086698 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 06086698 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06086698 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06086698 frs-core:MotorVehicles 2025-03-31 06086698 frs-core:MotorVehicles 2024-04-01 2025-03-31 06086698 frs-core:MotorVehicles 2024-03-31 06086698 frs-core:PlantMachinery 2025-03-31 06086698 frs-core:PlantMachinery 2024-04-01 2025-03-31 06086698 frs-core:PlantMachinery 2024-03-31 06086698 frs-core:WithinOneYear 2025-03-31 06086698 frs-core:ShareCapital 2025-03-31 06086698 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06086698 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06086698 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06086698 frs-bus:SmallEntities 2024-04-01 2025-03-31 06086698 frs-bus:Audited 2024-04-01 2025-03-31 06086698 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06086698 1 2024-04-01 2025-03-31 06086698 frs-bus:Director1 2024-04-01 2025-03-31 06086698 frs-bus:Director2 2024-04-01 2025-03-31 06086698 frs-bus:Director3 2024-04-01 2025-03-31 06086698 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06086698 frs-countries:EnglandWales 2024-04-01 2025-03-31 06086698 2023-03-31 06086698 2024-03-31 06086698 2023-04-01 2024-03-31 06086698 frs-core:CurrentFinancialInstruments 2024-03-31 06086698 frs-core:Non-currentFinancialInstruments 2024-03-31 06086698 frs-core:BetweenOneFiveYears 2024-03-31 06086698 frs-core:WithinOneYear 2024-03-31 06086698 frs-core:ShareCapital 2024-03-31 06086698 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06086698
Balmain Care Home Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 06086698
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 255,388 106,055
255,388 106,055
CURRENT ASSETS
Debtors 6 223,275 562,633
Cash at bank and in hand 243,987 216,851
467,262 779,484
Creditors: Amounts Falling Due Within One Year 7 (219,935 ) (174,189 )
NET CURRENT ASSETS (LIABILITIES) 247,327 605,295
TOTAL ASSETS LESS CURRENT LIABILITIES 502,715 711,350
Creditors: Amounts Falling Due After More Than One Year 8 (19,266 ) (27,566 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (15,000 ) (23,000 )
NET ASSETS 468,449 660,784
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 468,349 660,684
SHAREHOLDERS' FUNDS 468,449 660,784
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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
13 November 2025
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Balmain Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06086698 . 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.
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 25% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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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 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.
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 was: 28 (2024: 25)
28 25
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 276,000
As at 31 March 2025 276,000
Amortisation
As at 1 April 2024 276,000
As at 31 March 2025 276,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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5. Tangible Assets
Land & Property
Improvements to leasehold property Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 3,863 158,571 146,645 309,079
Additions - 6,085 194,675 200,760
As at 31 March 2025 3,863 164,656 341,320 509,839
Depreciation
As at 1 April 2024 3,720 120,615 78,689 203,024
Provided during the period 35 9,907 41,485 51,427
As at 31 March 2025 3,755 130,522 120,174 254,451
Net Book Value
As at 31 March 2025 108 34,134 221,146 255,388
As at 1 April 2024 143 37,956 67,956 106,055
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,917 11,681
Amounts owed by group undertakings 201,358 550,952
223,275 562,633
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,300 31,095
Trade creditors 9,014 7,528
Corporation tax 110,907 94,470
Other taxes and social security 23,169 5,870
Other creditors 6,062 -
Accruals and deferred income 62,483 35,226
219,935 174,189
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,266 27,566
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,300 31,095
Later than one year and not later than five years 19,266 27,566
27,566 58,661
27,566 58,661
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 15,000 23,000
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. 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.
13. 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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14. Audit Information
The auditor's report on the accounts of Balmain Care Home Limited for the year ended 31 March 2025 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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