Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 07725122 Mrs J A Symcox Mr S M Symcox Mr C M Symcox Mr C M Symcox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07725122 2023-03-31 07725122 2024-03-31 07725122 2023-04-01 2024-03-31 07725122 frs-core:CurrentFinancialInstruments 2024-03-31 07725122 frs-core:Non-currentFinancialInstruments 2024-03-31 07725122 frs-core:BetweenOneFiveYears 2024-03-31 07725122 frs-core:ComputerEquipment 2024-03-31 07725122 frs-core:ComputerEquipment 2023-04-01 2024-03-31 07725122 frs-core:ComputerEquipment 2023-03-31 07725122 frs-core:FurnitureFittings 2024-03-31 07725122 frs-core:FurnitureFittings 2023-04-01 2024-03-31 07725122 frs-core:FurnitureFittings 2023-03-31 07725122 frs-core:NetGoodwill 2024-03-31 07725122 frs-core:NetGoodwill 2023-04-01 2024-03-31 07725122 frs-core:NetGoodwill 2023-03-31 07725122 frs-core:MotorVehicles 2024-03-31 07725122 frs-core:MotorVehicles 2023-04-01 2024-03-31 07725122 frs-core:MotorVehicles 2023-03-31 07725122 frs-core:PlantMachinery 2024-03-31 07725122 frs-core:PlantMachinery 2023-04-01 2024-03-31 07725122 frs-core:PlantMachinery 2023-03-31 07725122 frs-core:WithinOneYear 2024-03-31 07725122 frs-core:ShareCapital 2024-03-31 07725122 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07725122 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07725122 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07725122 frs-bus:SmallEntities 2023-04-01 2024-03-31 07725122 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07725122 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07725122 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07725122 frs-bus:OrdinaryShareClass1 2024-03-31 07725122 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 07725122 frs-bus:OrdinaryShareClass3 2024-03-31 07725122 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31 07725122 frs-bus:OrdinaryShareClass4 2024-03-31 07725122 frs-bus:Director1 2023-04-01 2024-03-31 07725122 frs-bus:Director2 2023-04-01 2024-03-31 07725122 frs-bus:Director3 2023-04-01 2024-03-31 07725122 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 07725122 frs-core:CurrentFinancialInstruments 2 2024-03-31 07725122 frs-countries:EnglandWales 2023-04-01 2024-03-31 07725122 2022-03-31 07725122 2023-03-31 07725122 2022-04-01 2023-03-31 07725122 frs-core:CurrentFinancialInstruments 2023-03-31 07725122 frs-core:Non-currentFinancialInstruments 2023-03-31 07725122 frs-core:BetweenOneFiveYears 2023-03-31 07725122 frs-core:WithinOneYear 2023-03-31 07725122 frs-core:ShareCapital 2023-03-31 07725122 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07725122 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 07725122 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 07725122 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 07725122 frs-core:CurrentFinancialInstruments 2 2023-03-31
Registered number: 07725122
Assisted Health & Mobility Limited
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07725122
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 353,275 333,005
353,275 333,005
CURRENT ASSETS
Stocks 6 148,912 135,452
Debtors 7 252,150 166,546
Cash at bank and in hand 67,595 217,380
468,657 519,378
Creditors: Amounts Falling Due Within One Year 8 (433,198 ) (477,378 )
NET CURRENT ASSETS (LIABILITIES) 35,459 42,000
TOTAL ASSETS LESS CURRENT LIABILITIES 388,734 375,005
Creditors: Amounts Falling Due After More Than One Year 9 (323,542 ) (246,339 )
NET ASSETS 65,192 128,666
CAPITAL AND RESERVES
Called up share capital 11 150 150
Profit and Loss Account 65,042 128,516
SHAREHOLDERS' FUNDS 65,192 128,666
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For the year ending 31 March 2024 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 M Symcox
Director
15 November 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Assisted Health & Mobility Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07725122 . The registered office is 550 Valley Rd, Basford, Nottingham, NG5 1JJ.
2. Accounting Policies
2.1. 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.
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. 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 .... 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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Office Equipment 20% 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 profit and loss account as incurred.
2.6. 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.
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2.7. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 39 (2023: 35)
39 35
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 33,000
As at 31 March 2024 33,000
Amortisation
As at 1 April 2023 33,000
As at 31 March 2024 33,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Office Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 21,606 487,947 13,540 16,446 539,539
Additions 1,350 74,714 - 6,009 82,073
Disposals - (15,695 ) - - (15,695 )
As at 31 March 2024 22,956 546,966 13,540 22,455 605,917
Depreciation
As at 1 April 2023 11,659 176,044 7,446 11,385 206,534
Provided during the period 2,259 57,559 1,219 (805 ) 60,232
Disposals - (14,124 ) - - (14,124 )
As at 31 March 2024 13,918 219,479 8,665 10,580 252,642
Net Book Value
As at 31 March 2024 9,038 327,487 4,875 11,875 353,275
As at 1 April 2023 9,947 311,903 6,094 5,061 333,005
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6. Stocks
2024 2023
£ £
Work in progress 148,912 135,452
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 81,701 49,044
Prepayments and accrued income 70,105 2,600
Other debtors 76,655 71,655
Rent deposit 1,501 1,501
VAT 22,188 41,746
252,150 166,546
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 91,336 100,686
Trade creditors 253,638 286,804
Bank loans and overdrafts 47,168 60,434
Corporation tax 9,020 1,078
PAYE and NIC 26,936 22,651
CIS 5,100 5,725
433,198 477,378
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 158,701 188,273
Bank loans 164,841 58,066
323,542 246,339
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 91,336 100,686
Later than one year and not later than five years 158,701 188,273
250,037 288,959
250,037 288,959
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11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
50 Ordinary Shares of £ 1.000 each 50 50
50 Ordinary B shares of £ 1.000 each 50 50
50 Ordinary C shares of £ 1.000 each 50 50
150 150
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