Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 03124856 Dr Guy Roberts Ms Linda Lyle Mr David Lyle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03124856 2023-05-31 03124856 2024-05-31 03124856 2023-06-01 2024-05-31 03124856 frs-core:CurrentFinancialInstruments 2024-05-31 03124856 frs-core:ComputerEquipment 2023-06-01 2024-05-31 03124856 frs-core:FurnitureFittings 2023-06-01 2024-05-31 03124856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 03124856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 03124856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 03124856 frs-core:MotorVehicles 2023-06-01 2024-05-31 03124856 frs-core:PlantMachinery 2024-05-31 03124856 frs-core:PlantMachinery 2023-06-01 2024-05-31 03124856 frs-core:PlantMachinery 2023-05-31 03124856 frs-core:SharePremium 2024-05-31 03124856 frs-core:ShareCapital 2024-05-31 03124856 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03124856 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03124856 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 03124856 frs-bus:SmallEntities 2023-06-01 2024-05-31 03124856 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 03124856 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 03124856 frs-bus:Director1 2023-06-01 2024-05-31 03124856 frs-bus:Director2 2023-06-01 2024-05-31 03124856 frs-bus:Director3 2023-06-01 2024-05-31 03124856 1 2023-06-01 2024-05-31 03124856 frs-countries:EnglandWales 2023-06-01 2024-05-31 03124856 2022-05-31 03124856 2023-05-31 03124856 2022-06-01 2023-05-31 03124856 frs-core:CurrentFinancialInstruments 2023-05-31 03124856 frs-core:SharePremium 2023-05-31 03124856 frs-core:ShareCapital 2023-05-31 03124856 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 03124856 1 2022-06-01 2023-05-31
Registered number: 03124856
Occupational Health Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03124856
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,935 34,650
26,935 34,650
CURRENT ASSETS
Debtors 5 239,657 314,425
Cash at bank and in hand 454,208 363,539
693,865 677,964
Creditors: Amounts Falling Due Within One Year 6 (150,887 ) (223,274 )
NET CURRENT ASSETS (LIABILITIES) 542,978 454,690
TOTAL ASSETS LESS CURRENT LIABILITIES 569,913 489,340
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,773 ) (5,773 )
NET ASSETS 563,140 483,567
CAPITAL AND RESERVES
Called up share capital 13 13
Share premium account 3,999 3,999
Profit and Loss Account 559,128 479,555
SHAREHOLDERS' FUNDS 563,140 483,567
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For the year ending 31 May 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
Ms Linda Lyle
Director
28 January 2025
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
Occupational Health Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 03124856 . The registered office is Farlyn House Gaters Mill, Mansbridge Road, West End, Hampshire, United Kingdom, SO18 3HW.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Freehold 10% straight line
Plant and machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 20% reducing balance
2.4. Leasing and 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.

Assets acquired under finance leases are depreciated over the shorter of the lease term and 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.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 24 23
24 23
4. Tangible Assets
Land & Property
Freehold Plant and machinery Total
£ £ £
Cost
As at 1 June 2023 8,173 168,058 176,231
Additions - 19,492 19,492
As at 31 May 2024 8,173 187,550 195,723
Depreciation
As at 1 June 2023 8,173 133,408 141,581
Provided during the period - 27,207 27,207
As at 31 May 2024 8,173 160,615 168,788
Net Book Value
As at 31 May 2024 - 26,935 26,935
As at 1 June 2023 - 34,650 34,650
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 200,045 256,456
Other debtors 39,612 57,969
239,657 314,425
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 87,245 52,309
Other creditors 8,514 8,191
Taxation and social security 55,128 162,774
150,887 223,274
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