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Registered number: 14332155
East Healing Ltd
Financial Statements
For the Period 1 October 2023 to 31 March 2025
Gravitate Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14332155
31 March 2025 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,088 1,287
74,088 1,287
CURRENT ASSETS
Stocks 5 133,979 4,099
Debtors 6 43,457 -
Cash at bank and in hand 325,351 42,419
502,787 46,518
Creditors: Amounts Falling Due Within One Year 7 (181,309 ) (47,753 )
NET CURRENT ASSETS (LIABILITIES) 321,478 (1,235 )
TOTAL ASSETS LESS CURRENT LIABILITIES 395,566 52
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,257 ) -
NET ASSETS 378,309 52
CAPITAL AND RESERVES
Called up share capital 8 1,000 1
Share premium account 49,875 -
Profit and Loss Account 327,434 51
SHAREHOLDERS' FUNDS 378,309 52
Page 1
Page 2
For the period 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
G Boxer
Director
23rd June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
East Healing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14332155 . The registered office is Unit 13E , 92 Burton Road, Sheffield, South Yorkshire, S3 8BX.
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. 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.
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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
2.4. 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.
2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads. 
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 period, 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.
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2.8. Reporting Period
The reporting period is an extended period and runs from 1st October 2023 to 31st March 2025, a period of more than one year.
2.9. Comparative Reclassification
During the year, a balance of £23,605 previously presented as a negative debtor in the prior year has been reclassified to creditors due within one year in the comparative figures. This reclassification better reflects the nature of the liability and has no impact on net assets or profit for the period.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 - 1,314 1,314
Additions 80,954 1,124 82,078
As at 31 March 2025 80,954 2,438 83,392
Depreciation
As at 1 October 2023 - 27 27
Provided during the period 8,433 844 9,277
As at 31 March 2025 8,433 871 9,304
Net Book Value
As at 31 March 2025 72,521 1,567 74,088
As at 1 October 2023 - 1,287 1,287
5. Stocks
31 March 2025 30 September 2023
£ £
Stock 133,979 4,099
6. Debtors
31 March 2025 30 September 2023
£ £
Due within one year
Trade debtors 1,382 -
Other debtors 42,075 -
43,457 -
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7. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 September 2023
£ £
Trade creditors 25,196 -
Other creditors 34,385 26,738
Taxation and social security 121,728 21,015
181,309 47,753
8. Share Capital
31 March 2025 30 September 2023
£ £
Allotted, Called up and fully paid 1,000 1
Movement during the period:
At the start of the period, the company had 1 Ordinary share of £1, which carried full rights regarding voting, payment of dividends, and distributions.
During the period, the company issued 999 Ordinary shares of £1 each.
Of these, 125 shares were issued at £400 per share, resulting in a total consideration of £50,000, comprising:
  • £125 credited to share capital, and
  • £49,875 credited to the share premium account.
Rights attaching to shares:
All Ordinary shares carry the following rights:
  • Voting rights: Each Ordinary share entitles the holder to receive notice of, attend, and vote at general meetings (and on any written resolutions), with one vote per share.
  • Dividend rights: Subject to the Companies Act 2006 and the company’s articles, the directors may, with investor consent, declare interim dividends. Final dividends may be declared by ordinary resolution on the recommendation of the directors, but cannot exceed the amount recommended.
  • Distribution on winding up or return of capital: Each share ranks equally in any such distribution.
9. Related Party Transactions
Included within Creditors are amounts owed to related parties of £nil (2023: £23,605) and included within Debtors are amounts owed from related parties of £13,681 (2023: £nil).
All loans are unsecured, interest free and repayable on demand
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