Acorah Software Products - Accounts Production 16.1.300 false true true 31 March 2024 1 April 2023 false 1 April 2024 24 March 2025 24 March 2025 06492527 Mr Ketan Patel Mrs Neeta Patel true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06492527 2024-03-31 06492527 2025-03-24 06492527 2024-04-01 2025-03-24 06492527 frs-core:CurrentFinancialInstruments 2025-03-24 06492527 frs-core:Non-currentFinancialInstruments 2025-03-24 06492527 frs-core:FurnitureFittings 2025-03-24 06492527 frs-core:FurnitureFittings 2024-04-01 2025-03-24 06492527 frs-core:FurnitureFittings 2024-03-31 06492527 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-24 06492527 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-24 06492527 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06492527 frs-core:MotorVehicles 2025-03-24 06492527 frs-core:MotorVehicles 2024-04-01 2025-03-24 06492527 frs-core:MotorVehicles 2024-03-31 06492527 frs-core:PlantMachinery 2025-03-24 06492527 frs-core:PlantMachinery 2024-04-01 2025-03-24 06492527 frs-core:PlantMachinery 2024-03-31 06492527 frs-core:RevaluationReserve 2025-03-24 06492527 frs-core:ShareCapital 2025-03-24 06492527 frs-core:RetainedEarningsAccumulatedLosses 2025-03-24 06492527 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-24 06492527 frs-bus:FilletedAccounts 2024-04-01 2025-03-24 06492527 frs-bus:SmallEntities 2024-04-01 2025-03-24 06492527 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-24 06492527 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-24 06492527 1 2024-04-01 2025-03-24 06492527 frs-core:ListedExchangeTraded 2025-03-24 06492527 frs-core:ListedExchangeTraded 2024-03-31 06492527 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 06492527 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-03-24 06492527 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-24 06492527 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-24 06492527 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 06492527 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-24 06492527 frs-bus:Director1 2024-04-01 2025-03-24 06492527 frs-bus:Director1 2024-03-31 06492527 frs-bus:Director1 2025-03-24 06492527 frs-bus:Director2 2024-04-01 2025-03-24 06492527 frs-bus:Director2 2024-03-31 06492527 frs-bus:Director2 2025-03-24 06492527 frs-countries:EnglandWales 2024-04-01 2025-03-24 06492527 2023-03-31 06492527 2024-03-31 06492527 2023-04-01 2024-03-31 06492527 frs-core:CurrentFinancialInstruments 2024-03-31 06492527 frs-core:Non-currentFinancialInstruments 2024-03-31 06492527 frs-core:RevaluationReserve 2024-03-31 06492527 frs-core:ShareCapital 2024-03-31 06492527 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06492527 frs-core:ProvisionsDeferredTax 2024-03-31
Registered number: 06492527
Cornerhouse Dental Care Limited
Unaudited Financial Statements
For The Year Ended 24 March 2025
Passman Leonard Associates Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06492527
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 88,669
Investments 4 - 180,000
- 268,669
CURRENT ASSETS
Debtors 5 1,000,608 550,843
Cash at bank and in hand 629,810 122,739
1,630,418 673,582
Creditors: Amounts Falling Due Within One Year 6 (229,337 ) (14,281 )
NET CURRENT ASSETS (LIABILITIES) 1,401,081 659,301
TOTAL ASSETS LESS CURRENT LIABILITIES 1,401,081 927,970
Creditors: Amounts Falling Due After More Than One Year 7 - (21,526 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (4,328 )
NET ASSETS 1,401,081 902,116
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve - 80,000
Profit and Loss Account 1,400,081 821,116
SHAREHOLDERS' FUNDS 1,401,081 902,116
Page 1
Page 2
For the year ending 24 March 2025 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 Ketan Patel
Director
25 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The company ceased trading on 5 March 2025.
1.3. 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.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 Straight line over the life of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
1.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 53,000 26,804 45,000 14,607 139,411
Disposals (53,000 ) (26,804 ) (45,000 ) (14,607 ) (139,411 )
As at 24 March 2025 - - - - -
...CONTINUED
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Depreciation
As at 1 April 2024 - 26,469 9,844 14,429 50,742
Disposals - (26,469 ) (9,844 ) (14,429 ) (50,742 )
As at 24 March 2025 - - - - -
Net Book Value
As at 24 March 2025 - - - - -
As at 1 April 2024 53,000 335 35,156 178 88,669
4. Investments
Listed
£
Cost
As at 1 April 2024 180,000
Disposals (150,000 )
Revaluations (30,000 )
As at 24 March 2025 -
Provision
As at 1 April 2024 -
As at 24 March 2025 -
Net Book Value
As at 24 March 2025 -
As at 1 April 2024 180,000
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 4,175
Other debtors 150,000 3,186
Directors' loan accounts 448,741 141,615
Amounts owed by connected companies 401,867 401,867
1,000,608 550,843
Included in amounts owed by connected companies is an amount of £401,867 (2024 - £401,867) owed by Amalee Limited, a company incorporated and registered in the United Kingdom, in which Dr. K. Patel and Dr. N. Patel are both directors and shareholders.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 285 -
Corporation tax 213,572 9,724
Other taxes and social security - 1,857
Other creditors 12,480 -
Accruals and deferred income 3,000 2,700
229,337 14,281
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 21,526
- 21,526
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Deferred Tax - 4,328
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 24 March 2025
£ £ £ £ £
Mr Ketan Patel 70,808 224,371 70,808 - 224,371
Mrs Neeta Patel 70,807 224,370 70,807 - 224,370
The above loans are unsecured and repayable on demand. 
11. Ultimate Controlling Party
There is no controlling interest by virtue of the fact that no one shareholder owns more than 50% of the shares.
12. Disposal of Business and Discontinued Operations
On 5 March 2025, the company disposed of its entire trade and business operations for a total consideration of £739,316 less any transaction costs. Following this transaction, the company ceased trading.
13. General Information
Cornerhouse Dental Care Limited Registered number 06492527 is a limited by shares company incorporated in England & Wales. The Registered Office is High Street, Barnet Lane, Hertfordshire, WD6 3BY.
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