Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 10633322 Mr Mijanur Rahman Chowdhury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10633322 2023-02-28 10633322 2024-02-28 10633322 2023-03-01 2024-02-28 10633322 frs-core:CurrentFinancialInstruments 2024-02-28 10633322 frs-core:Non-currentFinancialInstruments 2024-02-28 10633322 frs-core:ComputerEquipment 2024-02-28 10633322 frs-core:ComputerEquipment 2023-03-01 2024-02-28 10633322 frs-core:ComputerEquipment 2023-02-28 10633322 frs-core:ShareCapital 2024-02-28 10633322 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 10633322 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 10633322 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 10633322 frs-bus:SmallEntities 2023-03-01 2024-02-28 10633322 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 10633322 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 10633322 frs-bus:Director1 2023-03-01 2024-02-28 10633322 frs-core:CurrentFinancialInstruments 1 2024-02-28 10633322 frs-countries:EnglandWales 2023-03-01 2024-02-28 10633322 2022-02-28 10633322 2023-02-28 10633322 2022-03-01 2023-02-28 10633322 frs-core:CurrentFinancialInstruments 2023-02-28 10633322 frs-core:Non-currentFinancialInstruments 2023-02-28 10633322 frs-core:ShareCapital 2023-02-28 10633322 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 10633322 frs-core:CurrentFinancialInstruments 1 2023-02-28
Registered number: 10633322
SMS HEALTH CARE SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10633322
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 300 600
300 600
CURRENT ASSETS
Debtors 5 45,258 61,100
Cash at bank and in hand 61,217 16,798
106,475 77,898
Creditors: Amounts Falling Due Within One Year 6 (82,037 ) (69,069 )
NET CURRENT ASSETS (LIABILITIES) 24,438 8,829
TOTAL ASSETS LESS CURRENT LIABILITIES 24,738 9,429
Creditors: Amounts Falling Due After More Than One Year 7 (33,496 ) (38,500 )
NET LIABILITIES (8,758 ) (29,071 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (8,759 ) (29,072 )
SHAREHOLDERS' FUNDS (8,758) (29,071)
Page 1
Page 2
For the year ending 28 February 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
Mr Mijanur Rahman Chowdhury
Director
25/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SMS HEALTH CARE SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10633322 . The registered office is 51 Watling Street, Dartford, DA1 1RW.
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:
Computer Equipment 25% On Cost
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 30 27
30 27
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2023 1,200
As at 28 February 2024 1,200
Depreciation
As at 1 March 2023 600
Provided during the period 300
As at 28 February 2024 900
Net Book Value
As at 28 February 2024 300
As at 1 March 2023 600
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,258 61,100
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 15,512 22,719
Pension Payable 2,094 864
Accruals and deferred income 3,000 3,120
Director's loan account 61,431 42,366
82,037 69,069
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 33,496 38,500
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4