Acorah Software Products - Accounts Production 16.3.350 false true true 30 November 2023 1 December 2022 false 1 December 2023 31 January 2025 31 January 2025 03755987 S Daya S N Daya L R Lewis G Sinclair N L Sinclair G Sinclair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03755987 2023-11-30 03755987 2025-01-31 03755987 2023-12-01 2025-01-31 03755987 frs-core:CurrentFinancialInstruments 2025-01-31 03755987 frs-core:BetweenOneFiveYears 2025-01-31 03755987 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2025-01-31 03755987 frs-core:FurnitureFittings 2025-01-31 03755987 frs-core:FurnitureFittings 2023-12-01 2025-01-31 03755987 frs-core:FurnitureFittings 2023-11-30 03755987 frs-core:OtherResidualIntangibleAssets 2025-01-31 03755987 frs-core:OtherResidualIntangibleAssets 2023-12-01 2025-01-31 03755987 frs-core:OtherResidualIntangibleAssets 2023-11-30 03755987 frs-core:WithinOneYear 2025-01-31 03755987 frs-core:ShareCapital 2025-01-31 03755987 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 03755987 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2025-01-31 03755987 frs-bus:FilletedAccounts 2023-12-01 2025-01-31 03755987 frs-bus:SmallEntities 2023-12-01 2025-01-31 03755987 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2025-01-31 03755987 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2025-01-31 03755987 frs-bus:OrdinaryShareClass2 2023-12-01 2025-01-31 03755987 frs-bus:OrdinaryShareClass2 2025-01-31 03755987 frs-bus:OrdinaryShareClass3 2023-12-01 2025-01-31 03755987 frs-bus:OrdinaryShareClass3 2025-01-31 03755987 frs-bus:OrdinaryShareClass4 2023-12-01 2025-01-31 03755987 frs-bus:OrdinaryShareClass4 2025-01-31 03755987 frs-core:DeferredTaxation 2023-12-01 2025-01-31 03755987 frs-core:DeferredTaxation 2023-11-30 03755987 frs-core:DeferredTaxation 2025-01-31 03755987 frs-bus:Director1 2023-12-01 2025-01-31 03755987 frs-bus:Director1 2023-11-30 03755987 frs-bus:Director1 2025-01-31 03755987 frs-bus:Director2 2023-12-01 2025-01-31 03755987 frs-bus:Director3 2023-12-01 2025-01-31 03755987 frs-bus:Director4 2023-12-01 2025-01-31 03755987 frs-bus:Director4 2023-11-30 03755987 frs-bus:Director4 2025-01-31 03755987 frs-bus:Director5 2023-12-01 2025-01-31 03755987 frs-bus:CompanySecretary1 2023-12-01 2025-01-31 03755987 frs-countries:EnglandWales 2023-12-01 2025-01-31 03755987 2022-11-30 03755987 2023-11-30 03755987 2022-12-01 2023-11-30 03755987 frs-core:CurrentFinancialInstruments 2023-11-30 03755987 frs-core:BetweenOneFiveYears 2023-11-30 03755987 frs-core:WithinOneYear 2023-11-30 03755987 frs-core:ShareCapital 2023-11-30 03755987 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 03755987 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 03755987 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 03755987 frs-bus:OrdinaryShareClass4 2022-12-01 2023-11-30
Registered number: 03755987
Victoriahealth.com Limited
Unaudited Financial Statements
For the Period 1 December 2023 to 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03755987
31 January 2025 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 76,268 124,196
Tangible Assets 5 13,898 17,081
90,166 141,277
CURRENT ASSETS
Stocks 6 1,233,060 905,832
Debtors 7 896,047 1,055,765
Cash at bank and in hand 417,348 805,212
2,546,455 2,766,809
Creditors: Amounts Falling Due Within One Year 8 (934,953 ) (974,635 )
NET CURRENT ASSETS (LIABILITIES) 1,611,502 1,792,174
TOTAL ASSETS LESS CURRENT LIABILITIES 1,701,668 1,933,451
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,542 ) (35,095 )
NET ASSETS 1,679,126 1,898,356
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 1,678,926 1,898,156
SHAREHOLDERS' FUNDS 1,679,126 1,898,356
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For the period ending 31 January 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
S N Daya
Director
15 May 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
Victoriahealth.com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03755987 . The registered office is Unit 5 Atlantic Business Centre, Stirling Way, Borehamwood, WD6 2FQ.
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.
The financial statements have been prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements cover a 14 month period to 31 January 2025.  The comparative figures are for a 12 month period to 30 November 2023.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services, 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. 
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise software.  They are amortised to profit and loss account over their estimated economic life of four years.
2.5. 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:
Fixtures & Fittings 25% straight line
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
At each reporting date, an assessment is made for impairment. Any excess of the carrying amounts of stocks over the estimated seling price less costs to complete and sell is recognised as an impairment loss in the profit and loss account. Reversals of impairment losses are also recognosed in the profit and loss account.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
The 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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 23 (2023: 24)
23 24
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 433,571
As at 31 January 2025 433,571
Amortisation
As at 1 December 2023 309,375
Provided during the period 47,928
As at 31 January 2025 357,303
Net Book Value
As at 31 January 2025 76,268
As at 1 December 2023 124,196
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2023 60,055
Additions 3,779
As at 31 January 2025 63,834
...CONTINUED
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Depreciation
As at 1 December 2023 42,974
Provided during the period 6,962
As at 31 January 2025 49,936
Net Book Value
As at 31 January 2025 13,898
As at 1 December 2023 17,081
6. Stocks
31 January 2025 30 November 2023
£ £
Stock 1,233,060 905,832
7. Debtors
31 January 2025 30 November 2023
£ £
Due within one year
Trade debtors 66,180 81,835
Other debtors 829,867 973,930
896,047 1,055,765
8. Creditors: Amounts Falling Due Within One Year
31 January 2025 30 November 2023
£ £
Trade creditors 339,250 527,848
Corporation tax 218,261 39,316
Other taxes and social security 55,077 49,068
VAT 246,841 239,957
Other creditors 1,346 5,603
Accruals and deferred income 74,178 112,843
934,953 974,635
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 December 2023 35,095 35,095
Reversals (12,553 ) (12,553)
Balance at 31 January 2025 22,542 22,542
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10. Share Capital
31 January 2025 30 November 2023
Allotted, called up and fully paid £ £
80 Ordinary A shares of £ 1.00 each 80 80
40 Ordinary B shares of £ 1.00 each 40 40
80 Ordinary C shares of £ 1.00 each 80 80
200 200
The Ordinary A, Ordinary B and Ordinary C shares have attached to them full voting, dividend and captial distribution rights (including on winding up). They do not confer any rights of redemption.
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 January 2025 30 November 2023
£ £
Not later than one year 106,471 125,841
Later than one year and not later than five years 342,000 377,035
448,471 502,876
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Shabir Daya 433,788 231,132 270,000 - 394,920
Mrs Gillian Sinclair 77,407 47,080 45,220 - 79,267
Interest has been charged at 2.25%.
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