Acorah Software Products - Accounts Production 13.7.148 false true true 31 May 2022 12 May 2021 false 1 June 2022 31 May 2023 31 May 2023 13389388 Mr Colin Hopper Colin John HOPPER true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13389388 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 13389388 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 13389388 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 13389388 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 13389388 frs-bus:Original frs-core:AllSubsidiaries 2022-06-01 2023-05-31 13389388 frs-bus:Original frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 13389388 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 13389388 frs-bus:Original frs-core:OtherRelatedParties 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13389388 frs-bus:Original frs-countries:EnglandWales 2021-05-12 2022-05-31
Registered number: 13389388
East Kent Podiatry Service Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13389388
31 May 2023 31 May 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,953 13,155
13,953 13,155
CURRENT ASSETS
Debtors 5 39 1,219
Cash at bank and in hand 11,228 25,376
11,267 26,595
Creditors: Amounts Falling Due Within One Year 6 (9,290 ) (20,514 )
NET CURRENT ASSETS (LIABILITIES) 1,977 6,081
TOTAL ASSETS LESS CURRENT LIABILITIES 15,930 19,236
NET ASSETS 15,930 19,236
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 15,830 19,136
SHAREHOLDERS' FUNDS 15,930 19,236
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For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Colin Hopper
Director
22nd September 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
East Kent Podiatry Service Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13389388 . The registered office is Marlowe Innovation Centre, Marlowe Way, Newington, Ramsgate, Kent, CT12 6FA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. it also requires management to exercise judgment in applying the Company's accounting policies.

2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
  1. the Company has transferred the significant risks and rewards of ownership to the buyer
  2. the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold
  3. the amount of revenue can be measured reliably
  4. it is probable that the Company will receive the consideration due under the transaction
  5. the costs incurred or to be incurred in respect of the transaction can be measured reliably
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  1. the amount of revenue can be measured reliably
  2. it is probable that the Company will receive the consideration due under the contract
  3. the stage of completion of the contract at the end of the reporting period can be measured reliably
  4. the costs incurred and the costs to complete the contract can be measured reliably.
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:
Plant & Machinery 4 years, straight line
Fixtures & Fittings 5 years, straight line
Computer Equipment 4 years, straight line
Assets considered to lose their value fully in the first year of acquisition are fully depreciated at purchase.
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2.5. Leases
Hire purchase contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 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.
Finance leases
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. 
Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 11,989 1,346 3,056 16,391
Additions 4,725 - 945 5,670
As at 31 May 2023 16,714 1,346 4,001 22,061
Depreciation
As at 1 June 2022 2,635 98 503 3,236
Provided during the period 3,785 269 818 4,872
As at 31 May 2023 6,420 367 1,321 8,108
Net Book Value
As at 31 May 2023 10,294 979 2,680 13,953
As at 1 June 2022 9,354 1,248 2,553 13,155
5. Debtors
31 May 2023 31 May 2022
£ £
Due within one year
Prepayments and accrued income - 1,000
Other debtors 39 219
39 1,219
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6. Creditors: Amounts Falling Due Within One Year
31 May 2023 31 May 2022
£ £
Corporation tax - 4,431
Other taxes and social security 28 -
Accruals and deferred income 12 1,088
Director's loan account 9,250 14,995
9,290 20,514
7. Share Capital
31 May 2023 31 May 2022
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Colin John HOPPER by virtue of his ownership of 100% of the issued share capital in the company.
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