Acorah Software Products - Accounts Production 14.5.601 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12843258 Mr S Thiagarajah Mrs S G Thiagarajah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12843258 2022-08-31 12843258 2023-08-31 12843258 2022-09-01 2023-08-31 12843258 frs-core:CurrentFinancialInstruments 2023-08-31 12843258 frs-core:Non-currentFinancialInstruments 2023-08-31 12843258 frs-core:ComputerEquipment 2023-08-31 12843258 frs-core:ComputerEquipment 2022-09-01 2023-08-31 12843258 frs-core:ComputerEquipment 2022-08-31 12843258 frs-core:ShareCapital 2023-08-31 12843258 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12843258 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12843258 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12843258 frs-bus:SmallEntities 2022-09-01 2023-08-31 12843258 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12843258 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12843258 frs-core:DeferredTaxation 2022-09-01 2023-08-31 12843258 frs-core:DeferredTaxation 2022-08-31 12843258 frs-core:DeferredTaxation 2023-08-31 12843258 frs-bus:Director1 2022-09-01 2023-08-31 12843258 frs-bus:Director2 2022-09-01 2023-08-31 12843258 frs-countries:EnglandWales 2022-09-01 2023-08-31 12843258 2021-08-31 12843258 2022-08-31 12843258 2021-09-01 2022-08-31 12843258 frs-core:CurrentFinancialInstruments 2022-08-31 12843258 frs-core:Non-currentFinancialInstruments 2022-08-31 12843258 frs-core:ShareCapital 2022-08-31 12843258 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 12843258
Rohani Orthopaedics Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12843258
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 288 575
288 575
CURRENT ASSETS
Debtors 5 56,348 8,846
Cash at bank and in hand 16,628 121,328
72,976 130,174
Creditors: Amounts Falling Due Within One Year 6 (24,303 ) (37,480 )
NET CURRENT ASSETS (LIABILITIES) 48,673 92,694
TOTAL ASSETS LESS CURRENT LIABILITIES 48,961 93,269
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (55 ) (109 )
NET ASSETS 48,906 93,160
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 48,706 92,960
SHAREHOLDERS' FUNDS 48,906 93,160
Page 1
Page 2
For the year ending 31 August 2023 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 S Thiagarajah
Director
08/04/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rohani Orthopaedics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12843258 . The registered office is 57 Broomgrove Road, Sheffield, S10 2NA.
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 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.
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:
Computer Equipment 25% straight line
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 1,149
As at 31 August 2023 1,149
Depreciation
As at 1 September 2022 574
Provided during the period 287
As at 31 August 2023 861
Net Book Value
As at 31 August 2023 288
As at 1 September 2022 575
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,390 8,846
Other debtors 958 -
16,348 8,846
Due after more than one year
Amounts owed by associated company 40,000 -
40,000 -
56,348 8,846
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 22,228 22,653
Accruals and deferred income 1,478 1,454
Directors' loan accounts 597 13,373
24,303 37,480
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 55 109
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2022 109 109
Deferred taxation (54 ) (54 )
Balance at 31 August 2023 55 55
Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Related Party Transactions
During the year, the company loaned £40,000 to Coriel Orthopaedics Group Ltd, a company in which Mr S Thiagarajah is a director. Interest is charged on the loan at 1% above the Bank of England base rate. The loan is due to be repaid in 2031.
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