Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09841132 Mrs L Etherington Mr S Etherington Mrs L Etherington false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09841132 2023-10-31 09841132 2024-10-31 09841132 2023-11-01 2024-10-31 09841132 frs-core:CurrentFinancialInstruments 2024-10-31 09841132 frs-core:Non-currentFinancialInstruments 2024-10-31 09841132 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 09841132 frs-core:MotorVehicles 2024-10-31 09841132 frs-core:MotorVehicles 2023-11-01 2024-10-31 09841132 frs-core:MotorVehicles 2023-10-31 09841132 frs-core:OtherResidualIntangibleAssets 2024-10-31 09841132 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 09841132 frs-core:OtherResidualIntangibleAssets 2023-10-31 09841132 frs-core:PlantMachinery 2024-10-31 09841132 frs-core:PlantMachinery 2023-11-01 2024-10-31 09841132 frs-core:PlantMachinery 2023-10-31 09841132 frs-core:ShareCapital 2024-10-31 09841132 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09841132 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09841132 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09841132 frs-bus:SmallEntities 2023-11-01 2024-10-31 09841132 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09841132 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09841132 1 2023-11-01 2024-10-31 09841132 frs-bus:Director1 2023-11-01 2024-10-31 09841132 frs-bus:Director2 2023-11-01 2024-10-31 09841132 frs-countries:EnglandWales 2023-11-01 2024-10-31 09841132 2022-10-31 09841132 2023-10-31 09841132 2022-11-01 2023-10-31 09841132 frs-core:CurrentFinancialInstruments 2023-10-31 09841132 frs-core:Non-currentFinancialInstruments 2023-10-31 09841132 frs-core:ShareCapital 2023-10-31 09841132 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09841132
Business Health Partnership Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Heelan Associates Ltd
1 The Briars
Waterberry Drive
Waterlooville
Hampshire
PO7 7YH
Business Health Partnership Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Business Health Partnership Limited
Balance Sheet
As At 31 October 2024
Balance Sheet
Registered number: 09841132

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 449 |  | 284
Tangible Assets | 5 |  | 24,604 |  | 20,631
|  |  | 25,053 |  | 20,915
CURRENT ASSETS
Stocks | 6 | 2,908 |  | 3,275 |
Debtors | 7 | 54,551 |  | 42,280 |
Cash at bank and in hand |  | 12,927 |  | 19,023 |
|  | 70,386 |  | 64,578 |
Creditors: Amounts Falling Due Within One Year | 8 | (40,131 ) |  | (37,459 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,255 |  | 27,119
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,308 |  | 48,034
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (21,482 ) |  | (26,923 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,760 ) |  | (3,974 )
NET ASSETS |  |  | 29,066 |  | 17,137
CAPITAL AND RESERVES
Called up share capital |  |  | 18 |  | 10
Profit and Loss Account |  |  | 29,048 |  | 17,127
SHAREHOLDERS' FUNDS |  |  | 29,066 |  | 17,137

Page 1
Page 2
Business Health Partnership Limited
Balance Sheet (continued)
As At 31 October 2024
For the year ending 31 October 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

Mrs L Etherington Director
29 January 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Business Health Partnership Limited
Notes to the Financial Statements
For The Year Ended 31 October 2024
Notes to the Financial Statements
1. General Information
Business Health Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09841132 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, PO7 7YH.
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 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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2.4. 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 | over 3 years
Motor Vehicles | over 5 years

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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: 4 (2023: 5)
4 5
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Page 4
Business Health Partnership Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2023 | 284
Additions | 165
As at 31 October 2024 | 449
Net Book Value
As at 31 October 2024 | 449
As at 1 November 2023 | 284

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2023 | 16,814 | 75,612 | 92,426
Additions | 1,208 | 10,923 | 12,131
Disposals | (950 ) | (2,455 ) | (3,405 )
As at 31 October 2024 | 17,072 | 84,080 | 101,152
Depreciation
As at 1 November 2023 | 12,325 | 59,470 | 71,795
Provided during the period | 2,102 | 4,211 | 6,313
Disposals | (950 ) | (610 ) | (1,560 )
As at 31 October 2024 | 13,477 | 63,071 | 76,548
Net Book Value
As at 31 October 2024 | 3,595 | 21,009 | 24,604
As at 1 November 2023 | 4,489 | 16,142 | 20,631

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 2,908 |  | 3,275

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,196 |  | 26,381
Other debtors | 28,055 |  | 14,599
| 53,251 |  | 40,980
Due after more than one year
Other debtors | 1,300 |  | 1,300
| 54,551 |  | 42,280

Page 4
Page 5
Business Health Partnership Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,244 |  | 6,252
Bank loans and overdrafts | 4,444 |  | 4,444
Other loans | 997 |  | 4,989
Other creditors | - |  | 8,296
Taxation and social security | 24,446 |  | 13,478
| 40,131 |  | 37,459

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,482 |  | 25,926
Other loans | - |  | 997
| 21,482 |  | 26,923

10. Related Party Transactions
Included within other debtors is the amount of £23,529 (2023 - £4,000) from close partipators. This amount is undated, unsecured and paybale on demand.
11. Controlling Party
The company's controlling party is Mrs L Etherington by virtue of their ownership of share capital in the company.
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