Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 9652331 Dr Pankaj Lal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9652331 2023-06-30 9652331 2024-06-30 9652331 2023-07-01 2024-06-30 9652331 frs-core:CurrentFinancialInstruments 2024-06-30 9652331 frs-core:ComputerEquipment 2024-06-30 9652331 frs-core:ComputerEquipment 2023-07-01 2024-06-30 9652331 frs-core:ComputerEquipment 2023-06-30 9652331 frs-core:MotorVehicles 2024-06-30 9652331 frs-core:MotorVehicles 2023-07-01 2024-06-30 9652331 frs-core:MotorVehicles 2023-06-30 9652331 frs-core:ShareCapital 2024-06-30 9652331 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 9652331 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 9652331 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 9652331 frs-bus:SmallEntities 2023-07-01 2024-06-30 9652331 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 9652331 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 9652331 frs-bus:Director1 2023-07-01 2024-06-30 9652331 frs-countries:EnglandWales 2023-07-01 2024-06-30 9652331 2022-06-30 9652331 2023-06-30 9652331 2022-07-01 2023-06-30 9652331 frs-core:CurrentFinancialInstruments 2023-06-30 9652331 frs-core:ShareCapital 2023-06-30 9652331 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 9652331
ACER CLINICAL MICROBIOLOGY SERVICES LTD
Financial Statements
For The Year Ended 30 June 2024
Contracting PLUS
85 Great Portland Street First Floor
London
W1W 7LT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9652331
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 449 877
449 877
CURRENT ASSETS
Debtors 5 333,682 1
Cash at bank and in hand 297,257 384,386
630,939 384,387
Creditors: Amounts Falling Due Within One Year 6 (145,084 ) (98,769 )
NET CURRENT ASSETS (LIABILITIES) 485,855 285,618
TOTAL ASSETS LESS CURRENT LIABILITIES 486,304 286,495
NET ASSETS 486,304 286,495
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 486,303 286,494
SHAREHOLDERS' FUNDS 486,304 286,495
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Page 2
For the year ending 30 June 2024 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
Dr Pankaj Lal
Director
08/11/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
ACER CLINICAL MICROBIOLOGY SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 9652331 . The registered office is 25 Queens Drive, Liverpool, L18 2DT.
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.
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.
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:
Motor Vehicles First year Annual Allowance
Computer Equipment 33.33%
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 - 1,315 1,315
Additions 48,010 - 48,010
As at 30 June 2024 48,010 1,315 49,325
Depreciation
As at 1 July 2023 - 438 438
Provided during the period 48,000 438 48,438
As at 30 June 2024 48,000 876 48,876
Net Book Value
As at 30 June 2024 10 439 449
As at 1 July 2023 - 877 877
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1 1
Other debtors 333,681 -
333,682 1
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,561 -
Corporation tax 104,373 98,769
Other creditors 36,150 -
145,084 98,769
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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