Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2023 1 May 2022 false 31 March 2025 1 May 2023 30 April 2024 30 April 2024 10824759 Dr M S Pawar Dr M S Pawar Cherry Croft, Squirrel Walk, Little Aston Park, Sutton Coldfield, B74 3AU true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10824759 2023-04-30 10824759 2024-04-30 10824759 2023-05-01 2024-04-30 10824759 frs-core:CurrentFinancialInstruments 2024-04-30 10824759 frs-core:FurnitureFittings 2024-04-30 10824759 frs-core:FurnitureFittings 2023-05-01 2024-04-30 10824759 frs-core:FurnitureFittings 2023-04-30 10824759 frs-core:PlantMachinery 2024-04-30 10824759 frs-core:PlantMachinery 2023-05-01 2024-04-30 10824759 frs-core:PlantMachinery 2023-04-30 10824759 frs-core:ShareCapital 2024-04-30 10824759 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10824759 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10824759 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10824759 frs-bus:SmallEntities 2023-05-01 2024-04-30 10824759 frs-bus:Audited 2023-05-01 2024-04-30 10824759 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10824759 1 2023-05-01 2024-04-30 10824759 frs-bus:Director1 2023-05-01 2024-04-30 10824759 frs-bus:Director1 2023-04-30 10824759 frs-bus:Director1 2024-04-30 10824759 frs-core:CurrentFinancialInstruments 2 2024-04-30 10824759 frs-countries:EnglandWales 2023-05-01 2024-04-30 10824759 2022-04-30 10824759 2023-04-30 10824759 2022-05-01 2023-04-30 10824759 frs-core:CurrentFinancialInstruments 2023-04-30 10824759 frs-core:ShareCapital 2023-04-30 10824759 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 10824759 frs-core:CurrentFinancialInstruments 1 2023-04-30 10824759 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 10824759
Absolute Healthcare West Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10824759
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,656 35,113
30,656 35,113
CURRENT ASSETS
Debtors 5 1,742,032 1,111,669
Cash at bank and in hand 2,593,871 2,209,238
4,335,903 3,320,907
Creditors: Amounts Falling Due Within One Year 6 (1,439,755 ) (1,229,820 )
NET CURRENT ASSETS (LIABILITIES) 2,896,148 2,091,087
TOTAL ASSETS LESS CURRENT LIABILITIES 2,926,804 2,126,200
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,970 ) -
NET ASSETS 2,919,834 2,126,200
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 2,919,833 2,126,199
SHAREHOLDERS' FUNDS 2,919,834 2,126,200
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
Dr M S Pawar
Director
31 March 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Absolute Healthcare West Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10824759 . The registered office is The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
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 for the provision of services in the ordinary course of the Company's activities. Turnover is shown net of sales/value added taxes, rebates and discounts. Turnover is recognised on a daily basis when the service and care have been received by the resident. These services are invoiced on a periodic basis. Turnover received in advance is treated as deferred income and recognised as income in future trading periods.
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:
Plant & Machinery 20% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. 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: 140 (2023: 96)
140 96
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 7,380 31,663 39,043
Additions - 1,457 1,457
As at 30 April 2024 7,380 33,120 40,500
Depreciation
As at 1 May 2023 1,086 2,844 3,930
Provided during the period 1,480 4,434 5,914
As at 30 April 2024 2,566 7,278 9,844
...CONTINUED
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Net Book Value
As at 30 April 2024 4,814 25,842 30,656
As at 1 May 2023 6,294 28,819 35,113
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 128,769 287,745
Prepayments and accrued income 47,854 35,707
Other debtors 300,083 300,000
Staff Loan - 200,083
Corporation tax recoverable on directors loan 301,924 -
Net wages 296 -
Director's loan account 894,589 139,106
Amounts owed by associated companies 68,517 149,028
1,742,032 1,111,669
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 85,592 6,802
Corporation tax 694,446 504,578
Other taxes and social security 63,272 67,283
Other creditors 32,565 32,570
Accruals and deferred income 394,680 513,916
Amounts owed to parent undertaking 169,200 104,671
1,439,755 1,229,820
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. 
During the year the charge to profit and loss in respect of defined contribution schemes was £77,123 (2023: £62,168).
At the balance sheet date unpaid contributions of £3,503 (2023: £3,445) were due to the fund. They are included in Other Creditors.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Dr Manjit Pawar 139,106 894,589 (139,106 ) - 894,589
The above loan is unsecured, interest free and repayable on demand.
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10. Related Party Transactions
During the year, the Company loaned £70,000 (2023: £149,028) and received repayment of loans of £150,511 (2023: £Nil) from companies under common control.
Included within debtors at 30 April 2024 is £68,517 (2023: £149,028) which is due from companies under common control. All amounts due are interest free and repayable on demand.
11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Absolute Healthcare North Limited . Absolute Healthcare North Limited was incorporated in the United Kingdom. Copies of the group accounts may be obtained from the company's registered office. The ultimate controlling party is Dr M S Pawar who controls 100% of the shares of the parent company.
13. Audit Information
The auditor's report on the accounts of Absolute Healthcare West Limited for the year ended 30 April 2024 was qualified.
The basis of qualification in the auditor's report was as follows:
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 11 to the financial statements and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
During our audit, we were unable to obtain sufficient appropriate audit evidence regarding the closing balance sheet as at 30 April 2023 as the comparative financial statements were not audited. As a result, we cannot express an opinion on the accuracy of the opening balance sheet for this financial period although we are not aware of any material misstatements that would impact the financial statements for the year ending 30 April 2024.
The matters required to report by exception are stated below:
In respect solely of the limitation of our work relating to the opening balance sheet as at 30 April 2023, described above:
  • we have not obtained all the information and explanations that we considered necessary for the purpose of our audit;
  • we were unable to determine whether adequate accounting records had been maintained. 
The auditor's report was signed by Mr Daniel Johnson FCCA (Senior Statutory Auditor) for and on behalf of Nuvo Audit Limited , Statutory Auditor.
Nuvo Audit Limited
7 Faraday Court
First Avenue
Burton upon Trent
Staffordshire
DE14 2XW
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