Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06143779 Mrs Katherine Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06143779 2024-03-31 06143779 2025-03-31 06143779 2024-04-01 2025-03-31 06143779 frs-core:CurrentFinancialInstruments 2025-03-31 06143779 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06143779 frs-core:MotorVehicles 2024-04-01 2025-03-31 06143779 frs-core:PlantMachinery 2024-04-01 2025-03-31 06143779 frs-core:ShareCapital 2025-03-31 06143779 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06143779 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06143779 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 06143779 frs-bus:SmallEntities 2024-04-01 2025-03-31 06143779 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06143779 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06143779 frs-bus:Director1 2024-04-01 2025-03-31 06143779 frs-countries:EnglandWales 2024-04-01 2025-03-31 06143779 2023-03-31 06143779 2024-03-31 06143779 2023-04-01 2024-03-31 06143779 frs-core:CurrentFinancialInstruments 2024-03-31 06143779 frs-core:ShareCapital 2024-03-31 06143779 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06143779
Working Health Consulting Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Ashdown Price Chartered Accountants
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 06143779
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 740 740
Tangible Assets 4 852 1,270
1,592 2,010
CURRENT ASSETS
Debtors 9,756 3,729
Cash at bank and in hand 6,528 1,291
16,284 5,020
Creditors: Amounts Falling Due Within One Year 5 (9,057 ) (6,167 )
NET CURRENT ASSETS (LIABILITIES) 7,227 (1,147 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,819 863
NET ASSETS 8,819 863
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 8,809 853
SHAREHOLDERS' FUNDS 8,819 863
For the year ending 31 March 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Katherine Roberts
Director
13/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Working Health Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06143779 . The registered office is 7 Gatley Drive, Guildford, Surrey, GU4 7JJ.
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 value of the consideration received or receivable, net of discounts and value added taxes.
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 25% on reducing balance
Motor Vehicles
Computer Equipment 33% on 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. 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: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 5,305
As at 31 March 2025 5,305
Depreciation
As at 1 April 2024 4,035
Provided during the period 418
As at 31 March 2025 4,453
Net Book Value
As at 31 March 2025 852
As at 1 April 2024 1,270
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,077 104
Other creditors 3,655 2,115
Taxation and social security 4,325 3,948
9,057 6,167
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 3