Acorah Software Products - Accounts Production 12.2.108 false true 1 December 2020 30 November 2021 30 November 2021 09709254 Mrs Emma James Mr Matthew James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09709254 2020-11-30 09709254 2021-11-30 09709254 2020-12-01 2021-11-30 09709254 frs-core:CurrentFinancialInstruments 2021-11-30 09709254 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 09709254 frs-core:Non-currentFinancialInstruments 2021-11-30 09709254 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 09709254 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 09709254 frs-core:CurrentFinancialInstruments 2021-11-30 09709254 frs-core:AfterOneYear 2020-12-01 2021-11-30 09709254 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 09709254 frs-core:BetweenOneFiveYears 2021-11-30 09709254 frs-core:ComputerEquipment 2021-11-30 09709254 frs-core:ComputerEquipment 2020-12-01 2021-11-30 09709254 frs-core:ComputerEquipment 2020-11-30 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Registered number: 09709254
Precision Rehab Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2021
TaxAssist Accountants

Financial Accountants

44b Hackwood Road
Basingstoke
Hampshire
RG21 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09709254
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 691 15,772
691 15,772
CURRENT ASSETS
Stocks 4 95,496 91,914
Debtors 5 62,395 38,090
Cash at bank and in hand 100,218 67,657
258,109 197,661
Creditors: Amounts Falling Due Within One Year 6 (135,749 ) (89,133 )
NET CURRENT ASSETS (LIABILITIES) 122,360 108,528
TOTAL ASSETS LESS CURRENT LIABILITIES 123,051 124,300
Creditors: Amounts Falling Due After More Than One Year 7 (49,022 ) (55,656 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (131 ) (2,997 )
NET ASSETS 73,898 65,647
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 73,878 65,627
SHAREHOLDERS' FUNDS 73,898 65,647
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For the year ending 30 November 2021 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
Mrs Emma James
Director
24/06/2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. 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 33% Straight Line
Computer Equipment 33% Straight Line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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1.6. 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 year 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 asset reflects 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2020: 4)
3 4
3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2020 69,071 3,118 72,189
Additions - 587 587
Disposals (17,990 ) - (17,990 )
As at 30 November 2021 51,081 3,705 54,786
Depreciation
As at 1 December 2020 54,548 1,869 56,417
Provided during the period 11,025 1,145 12,170
Disposals (14,492 ) - (14,492 )
As at 30 November 2021 51,081 3,014 54,095
Net Book Value
As at 30 November 2021 - 691 691
As at 1 December 2020 14,523 1,249 15,772
4. Stocks
2021 2020
£ £
Stock - finished goods 95,496 91,914
95,496 91,914
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5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 19,361 18,952
Prepayments and accrued income 34,026 19,138
VAT 9,008 -
62,395 38,090
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 54,506 25,386
Corporation tax 18,832 17,367
Other taxes and social security 868 1,020
VAT - 1,915
Other creditors 61,323 40,916
Pension payable 220 281
Accruals and deferred income - 2,248
135,749 89,133
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Directors loan account 49,022 55,656
49,022 55,656
8. Share Capital
2021 2020
Allotted, Called up and fully paid 20 20
9. Related Party Transactions
As on 30 November 2021, the Directors were owed £49,022 (2020 - £55,656) by the company.
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mrs Emma James and Mr Matthew James by virtue of equal ownership of the issued share capital in the company.
11. General Information
Precision Rehab Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09709254 . The registered office is 44b Hackwood Road, Basingstoke, Hampshire, RG21 3AE.
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