Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12833248 Dr Christopher Havenga Dr Hannah Forster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12833248 2023-08-31 12833248 2024-08-31 12833248 2023-09-01 2024-08-31 12833248 frs-core:CurrentFinancialInstruments 2024-08-31 12833248 frs-core:Non-currentFinancialInstruments 2024-08-31 12833248 frs-core:BetweenOneFiveYears 2024-08-31 12833248 frs-core:MotorVehicles 2024-08-31 12833248 frs-core:MotorVehicles 2023-09-01 2024-08-31 12833248 frs-core:MotorVehicles 2023-08-31 12833248 frs-core:PlantMachinery 2024-08-31 12833248 frs-core:PlantMachinery 2023-09-01 2024-08-31 12833248 frs-core:PlantMachinery 2023-08-31 12833248 frs-core:WithinOneYear 2024-08-31 12833248 frs-core:ShareCapital 2024-08-31 12833248 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12833248 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12833248 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12833248 frs-bus:SmallEntities 2023-09-01 2024-08-31 12833248 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12833248 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12833248 frs-bus:Director1 2023-09-01 2024-08-31 12833248 frs-bus:Director2 2023-09-01 2024-08-31 12833248 frs-countries:EnglandWales 2023-09-01 2024-08-31 12833248 2022-08-31 12833248 2023-08-31 12833248 2022-09-01 2023-08-31 12833248 frs-core:CurrentFinancialInstruments 2023-08-31 12833248 frs-core:Non-currentFinancialInstruments 2023-08-31 12833248 frs-core:BetweenOneFiveYears 2023-08-31 12833248 frs-core:WithinOneYear 2023-08-31 12833248 frs-core:ShareCapital 2023-08-31 12833248 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12833248
Black Horse Healthcare Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Call The Accountant Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12833248
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 263,486 177,373
Investment Properties 5 78,702 2,364
342,188 179,737
CURRENT ASSETS
Cash at bank and in hand 25,209 58,374
25,209 58,374
Creditors: Amounts Falling Due Within One Year 6 (67,489 ) (36,021 )
NET CURRENT ASSETS (LIABILITIES) (42,280 ) 22,353
TOTAL ASSETS LESS CURRENT LIABILITIES 299,908 202,090
Creditors: Amounts Falling Due After More Than One Year 7 (242,755 ) (179,477 )
NET ASSETS 57,153 22,613
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 57,143 22,603
SHAREHOLDERS' FUNDS 57,153 22,613
For the year ending 31 August 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
Dr Christopher Havenga
Director
20/05/2025
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Black Horse Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12833248 . The registered office is The Old Dairy, Avenue Farm North Wingfield Road, Grassmoor, Chesterfield, S42 5EA.
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, 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.
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 Straight Line over 4 years
Motor Vehicles Reducing Balance 18%
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 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.
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2.6. 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 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 year, 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 year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 - 186,795 186,795
Additions 4,630 116,314 120,944
As at 31 August 2024 4,630 303,109 307,739
Depreciation
As at 1 September 2023 - 9,422 9,422
Provided during the period 1,158 33,673 34,831
As at 31 August 2024 1,158 43,095 44,253
Net Book Value
As at 31 August 2024 3,472 260,014 263,486
As at 1 September 2023 - 177,373 177,373
5. Investment Property
2024
£
Fair Value
As at 1 September 2023 2,364
Additions 76,338
As at 31 August 2024 78,702
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 40,236 22,746
Trade creditors - 2,200
Bank loans and overdrafts 7,771 7,771
Other creditors 5,744 3,304
Taxation and social security 13,738 -
67,489 36,021
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 215,547 144,498
Bank loans 27,208 34,979
242,755 179,477
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 40,236 22,746
Later than one year and not later than five years 215,547 144,498
255,783 167,244
255,783 167,244
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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