Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10758552 Mr Ian Drury Ms Deana Savage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10758552 2023-12-31 10758552 2024-12-31 10758552 2024-01-01 2024-12-31 10758552 frs-core:CurrentFinancialInstruments 2024-12-31 10758552 frs-core:Non-currentFinancialInstruments 2024-12-31 10758552 frs-core:BetweenOneFiveYears 2024-12-31 10758552 frs-core:ComputerEquipment 2024-12-31 10758552 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10758552 frs-core:ComputerEquipment 2023-12-31 10758552 frs-core:FurnitureFittings 2024-12-31 10758552 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10758552 frs-core:FurnitureFittings 2023-12-31 10758552 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10758552 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10758552 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 10758552 frs-core:MotorVehicles 2024-12-31 10758552 frs-core:MotorVehicles 2024-01-01 2024-12-31 10758552 frs-core:MotorVehicles 2023-12-31 10758552 frs-core:PlantMachinery 2024-01-01 2024-12-31 10758552 frs-core:WithinOneYear 2024-12-31 10758552 frs-core:ShareCapital 2024-12-31 10758552 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10758552 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10758552 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10758552 frs-bus:SmallEntities 2024-01-01 2024-12-31 10758552 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10758552 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10758552 frs-bus:Director1 2024-01-01 2024-12-31 10758552 frs-bus:Director1 2023-12-31 10758552 frs-bus:Director1 2024-12-31 10758552 frs-bus:Director2 2024-01-01 2024-12-31 10758552 frs-countries:EnglandWales 2024-01-01 2024-12-31 10758552 2022-12-31 10758552 2023-12-31 10758552 2023-01-01 2023-12-31 10758552 frs-core:CurrentFinancialInstruments 2023-12-31 10758552 frs-core:Non-currentFinancialInstruments 2023-12-31 10758552 frs-core:BetweenOneFiveYears 2023-12-31 10758552 frs-core:WithinOneYear 2023-12-31 10758552 frs-core:ShareCapital 2023-12-31 10758552 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10758552
Drury Healthcare Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 10758552
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,165 16,948
28,165 16,948
CURRENT ASSETS
Debtors 5 201,776 165,732
Cash at bank and in hand 88,080 15,185
289,856 180,917
Creditors: Amounts Falling Due Within One Year 6 (83,606 ) (53,725 )
NET CURRENT ASSETS (LIABILITIES) 206,250 127,192
TOTAL ASSETS LESS CURRENT LIABILITIES 234,415 144,140
Creditors: Amounts Falling Due After More Than One Year 7 (9,573 ) (10,242 )
NET ASSETS 224,842 133,898
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 224,742 133,798
SHAREHOLDERS' FUNDS 224,842 133,898
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For the year ending 31 December 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 Income Statement.
On behalf of the board
Ms Deana Savage
Director
6th March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Drury Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10758552 . The registered office is 1 Aster House, Lanswoodpark Business Centre, Colchester, Essex, CO7 7FD.
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
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:
Leasehold Fully depreciated
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 33% Reducing balance
2.4. 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 income statement 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 income statement as incurred.
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2.5. 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 year 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 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.
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: 50 (2023: 49)
50 49
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 602 36,632 4,090 3,632 44,956
Additions - 15,120 8,915 - 24,035
Disposals - (21,512 ) - - (21,512 )
As at 31 December 2024 602 30,240 13,005 3,632 47,479
...CONTINUED
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Depreciation
As at 1 January 2024 602 21,862 2,440 3,104 28,008
Provided during the period - 6,615 2,641 132 9,388
Disposals - (18,082 ) - - (18,082 )
As at 31 December 2024 602 10,395 5,081 3,236 19,314
Net Book Value
As at 31 December 2024 - 19,845 7,924 396 28,165
As at 1 January 2024 - 14,770 1,650 528 16,948
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 192,798 164,234
Corporation tax recoverable assets 1,856 -
Deferred tax current asset 1,622 1,498
Directors' loan accounts 5,500 -
201,776 165,732
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,555 1,890
Trade creditors 171 428
Corporation tax 29,649 6,244
Other taxes and social security 18,028 15,908
Other creditors 5,000 25,000
Accruals and deferred income 27,157 4,200
Credit card 46 55
83,606 53,725
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,573 10,242
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,555 1,890
Later than one year and not later than five years 9,573 10,242
13,128 12,132
13,128 12,132
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Ms Deana Savage - 5,500 - - 5,500
The above loan is unsecured, interest free and repayable on demand.
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