Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08235663 Mr Md Golam Wayes Mr Sharif Ataullah Adnan Kamal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08235663 2024-03-31 08235663 2025-03-31 08235663 2024-04-01 2025-03-31 08235663 frs-core:CurrentFinancialInstruments 2025-03-31 08235663 frs-core:Non-currentFinancialInstruments 2025-03-31 08235663 frs-core:BetweenOneFiveYears 2025-03-31 08235663 frs-core:ComputerEquipment 2025-03-31 08235663 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08235663 frs-core:ComputerEquipment 2024-03-31 08235663 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08235663 frs-core:FurnitureFittings 2025-03-31 08235663 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08235663 frs-core:FurnitureFittings 2024-03-31 08235663 frs-core:MotorVehicles 2025-03-31 08235663 frs-core:MotorVehicles 2024-04-01 2025-03-31 08235663 frs-core:MotorVehicles 2024-03-31 08235663 frs-core:OtherResidualIntangibleAssets 2025-03-31 08235663 frs-core:OtherResidualIntangibleAssets 2024-03-31 08235663 frs-core:WithinOneYear 2025-03-31 08235663 frs-core:CapitalRedemptionReserve 2025-03-31 08235663 frs-core:SharePremium 2025-03-31 08235663 frs-core:ShareCapital 2025-03-31 08235663 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08235663 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08235663 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08235663 frs-bus:SmallEntities 2024-04-01 2025-03-31 08235663 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08235663 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08235663 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08235663 frs-bus:OrdinaryShareClass1 2025-03-31 08235663 frs-core:CostValuation 2024-03-31 08235663 frs-core:CostValuation 2025-03-31 08235663 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 08235663 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 08235663 frs-bus:Director1 2024-04-01 2025-03-31 08235663 frs-bus:Director1 2024-03-31 08235663 frs-bus:Director1 2025-03-31 08235663 frs-bus:Director2 2024-04-01 2025-03-31 08235663 frs-core:Non-currentFinancialInstruments 1 2025-03-31 08235663 frs-core:CurrentFinancialInstruments 3 2025-03-31 08235663 frs-countries:EnglandWales 2024-04-01 2025-03-31 08235663 2023-03-31 08235663 2024-03-31 08235663 2023-04-01 2024-03-31 08235663 frs-core:CurrentFinancialInstruments 2024-03-31 08235663 frs-core:Non-currentFinancialInstruments 2024-03-31 08235663 frs-core:BetweenOneFiveYears 2024-03-31 08235663 frs-core:WithinOneYear 2024-03-31 08235663 frs-core:CapitalRedemptionReserve 2024-03-31 08235663 frs-core:SharePremium 2024-03-31 08235663 frs-core:ShareCapital 2024-03-31 08235663 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08235663 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 08235663 frs-core:Non-currentFinancialInstruments 1 2024-03-31 08235663 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 08235663
CARE NEXUS LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08235663
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 191,256 451,634
Investments 6 84,505 84,505
275,761 536,139
CURRENT ASSETS
Debtors 7 2,242,981 1,833,323
Cash at bank and in hand 9,058 26,517
2,252,039 1,859,840
Creditors: Amounts Falling Due Within One Year 8 (1,134,102 ) (996,385 )
NET CURRENT ASSETS (LIABILITIES) 1,117,937 863,455
TOTAL ASSETS LESS CURRENT LIABILITIES 1,393,698 1,399,594
Creditors: Amounts Falling Due After More Than One Year 9 (427,544 ) (437,060 )
NET ASSETS 966,154 962,534
CAPITAL AND RESERVES
Called up share capital 11 150 150
Share premium account 149,900 149,900
Capital redemption reserve 50 50
Profit and Loss Account 816,054 812,434
SHAREHOLDERS' FUNDS 966,154 962,534
Page 1
Page 2
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 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
Mr Md Golam Wayes
Director
9 June 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CARE NEXUS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08235663 . The registered office is Whitechapel Centre, Unit- F8, 85 Myrdle Street, London, E1 1HL.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise Fees. It is amortised to profit and loss account over life of the agreement of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 10% on cost
Fixtures & Fittings 33.33% on cost
Computer Equipment 33.33% on cost
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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
159 (2024: 134)
159 134
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 60,444
As at 31 March 2025 60,444
Amortisation
As at 1 April 2024 60,444
As at 31 March 2025 60,444
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 457,253 210,712 61,213 729,178
Disposals (255,865 ) - - (255,865 )
As at 31 March 2025 201,388 210,712 61,213 473,313
Depreciation
As at 1 April 2024 39,820 187,526 50,198 277,544
Provided during the period 41,244 7,616 4,129 52,989
Disposals (48,476 ) - - (48,476 )
As at 31 March 2025 32,588 195,142 54,327 282,057
Net Book Value
As at 31 March 2025 168,800 15,570 6,886 191,256
As at 1 April 2024 417,433 23,186 11,015 451,634
Page 4
Page 5
6. Investments
Other
£
Cost
As at 1 April 2024 84,505
As at 31 March 2025 84,505
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 84,505
As at 1 April 2024 84,505
The company's investments at the Balance Sheet date in the share capital of companies include the following:
Union Care Ltd
Nature of business: Recruitment of carers
Class of shares: Ordinary
% holding : 30.00
Cameron Quality Services Ltd
Nature of business: Recruitment of carers
Class of shares: Ordinary
% holding : 20.00
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,286,675 931,894
Prepayments and accrued income 50,800 115,742
Other debtors 112,985 165,570
Directors' loan accounts 5,911 -
1,456,371 1,213,206
Due after more than one year
Other debtors: Rent Deposit 6,855 6,855
Amounts owed by associates 779,755 613,262
786,610 620,117
2,242,981 1,833,323
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,159 7,897
Trade creditors 73,466 47,586
Bank loans and overdrafts 902,908 788,443
Corporation tax. 33,840 39,691
Other taxes and social security 45,418 36,721
VAT 3,284 3,430
Accrued Expenses 57,422 54,617
Other creditor 4,450 4,450
Directors' loan accounts 1,155 13,550
1,134,102 996,385
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 133,966 355,757
Bank loans 293,578 81,303
427,544 437,060
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,159 7,897
Later than one year and not later than five years 133,966 355,757
146,125 363,654
146,125 363,654
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
150 Ordinary Shares of £ 1 each 150 150
Page 6
Page 7
12. Directors Advances, Credits and Guarantees
At the end of the year the following amount due to Directors of the company:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Md Golam Wayes (6,000 ) 11,911 - - 5,911
Page 7