Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13550322 Mr Peter Bennett Mrs Janet Hall-Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13550322 2023-10-31 13550322 2024-10-31 13550322 2023-11-01 2024-10-31 13550322 frs-core:CurrentFinancialInstruments 2024-10-31 13550322 frs-core:Non-currentFinancialInstruments 2024-10-31 13550322 frs-core:ComputerEquipment 2024-10-31 13550322 frs-core:ComputerEquipment 2023-11-01 2024-10-31 13550322 frs-core:ComputerEquipment 2023-10-31 13550322 frs-core:PlantMachinery 2024-10-31 13550322 frs-core:PlantMachinery 2023-11-01 2024-10-31 13550322 frs-core:PlantMachinery 2023-10-31 13550322 frs-core:ShareCapital 2024-10-31 13550322 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13550322 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13550322 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13550322 frs-bus:SmallEntities 2023-11-01 2024-10-31 13550322 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13550322 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13550322 frs-bus:Director1 2023-11-01 2024-10-31 13550322 frs-bus:Director1 2023-10-31 13550322 frs-bus:Director1 2024-10-31 13550322 frs-bus:Director2 2023-11-01 2024-10-31 13550322 frs-bus:Director2 2023-10-31 13550322 frs-bus:Director2 2024-10-31 13550322 frs-countries:EnglandWales 2023-11-01 2024-10-31 13550322 2022-10-31 13550322 2023-10-31 13550322 2022-11-01 2023-10-31 13550322 frs-core:CurrentFinancialInstruments 2023-10-31 13550322 frs-core:Non-currentFinancialInstruments 2023-10-31 13550322 frs-core:ShareCapital 2023-10-31 13550322 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13550322
Your Spinal Health Carlisle Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13550322
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,082 1,760
1,082 1,760
CURRENT ASSETS
Debtors 5 121,407 41,839
Cash at bank and in hand 1,417 555
122,824 42,394
Creditors: Amounts Falling Due Within One Year 6 (123,823 ) (43,143 )
NET CURRENT ASSETS (LIABILITIES) (999 ) (749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 83 1,011
Creditors: Amounts Falling Due After More Than One Year 7 - (917 )
NET ASSETS 83 94
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 81 92
SHAREHOLDERS' FUNDS 83 94
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
Mr Peter Bennett
Director
29/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Your Spinal Health Carlisle Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13550322 . The registered office is 5 Poets Walk, Penrith, Cumbria, CA11 7HJ.
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 and 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. 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 20%
Computer Equipment 33%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 10)
5 10
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 2,111 1,921 4,032
As at 31 October 2024 2,111 1,921 4,032
Depreciation
As at 1 November 2023 759 1,513 2,272
Provided during the period 270 408 678
As at 31 October 2024 1,029 1,921 2,950
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 October 2024 1,082 - 1,082
As at 1 November 2023 1,352 408 1,760
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 975 205
Directors' loan accounts 120,432 41,634
121,407 41,839
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (228 ) 612
Bank loans and overdrafts - 4,877
Corporation tax 21,718 4,603
Other taxes and social security owing 1,217 1,413
Net wages - 980
Pension Due (1,075 ) (604 )
Accruals and deferred income 948 822
Directors' loan accounts 74,000 -
Prepaid Income 27,243 30,440
123,823 43,143
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Loan - Rev Susan Owen (paid off) - 917
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Peter Bennett 20,818 23,216 20,818 - 23,216
Mrs Janet Hall-Bennett 20,816 23,216 20,818 - 23,216
The above loan is unsecured, interest free and repayable on demand.
Page 3