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Registered number: 11995702
Zhoosh Health Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Zhoosh Health Ltd for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Zhoosh Health Ltd for the year ended 31 January 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Zhoosh Health Ltd , as a body, in accordance with the terms of our engagement letter dated 08 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Zhoosh Health Ltd and state those matters that we have agreed to state to the director of Zhoosh Health Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zhoosh Health Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Zhoosh Health Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Zhoosh Health Ltd . You consider that Zhoosh Health Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Zhoosh Health Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
23 May 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 11995702
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 73,198 9,717
73,198 9,717
Creditors: Amounts Falling Due Within One Year 4 (73,220 ) (9,711 )
NET CURRENT ASSETS (LIABILITIES) (22 ) 6
TOTAL ASSETS LESS CURRENT LIABILITIES (22 ) 6
NET (LIABILITIES)/ASSETS (22 ) 6
CAPITAL AND RESERVES
Called up share capital 5 4 4
Profit and Loss Account (26 ) 2
SHAREHOLDERS' FUNDS (22) 6
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 A L O'Brien
Director
23 May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zhoosh Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11995702 . The registered office is c/o Profici Exchange Station, Tithebarn Street, Liverpool, Merseyside, L2 2QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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Page 4
4. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 73,220 9,711
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
6. Related Party Transactions
The following related party transactions were undertaken during the year:
The director introduced amounts totalling £1,320 (2024: introduced £1,805 and withdrew £4). At the balance sheet date the amount payable to the director was £3,121 (2024: £1,801).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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