Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08871263 Mr N Joshi Mrs S Vaswani Mr S Joshi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08871263 2024-01-31 08871263 2025-01-31 08871263 2024-02-01 2025-01-31 08871263 frs-core:CurrentFinancialInstruments 2025-01-31 08871263 frs-core:Non-currentFinancialInstruments 2025-01-31 08871263 frs-core:FurnitureFittings 2025-01-31 08871263 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08871263 frs-core:FurnitureFittings 2024-01-31 08871263 frs-core:NetGoodwill 2025-01-31 08871263 frs-core:NetGoodwill 2024-02-01 2025-01-31 08871263 frs-core:NetGoodwill 2024-01-31 08871263 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 08871263 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 08871263 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 08871263 frs-core:PlantMachinery 2025-01-31 08871263 frs-core:PlantMachinery 2024-02-01 2025-01-31 08871263 frs-core:PlantMachinery 2024-01-31 08871263 frs-core:ShareCapital 2025-01-31 08871263 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08871263 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08871263 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08871263 frs-bus:SmallEntities 2024-02-01 2025-01-31 08871263 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08871263 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08871263 frs-bus:Director1 2024-02-01 2025-01-31 08871263 frs-bus:Director2 2024-02-01 2025-01-31 08871263 frs-bus:Director3 2024-02-01 2025-01-31 08871263 frs-core:Non-currentFinancialInstruments 1 2025-01-31 08871263 frs-core:CurrentFinancialInstruments 2 2025-01-31 08871263 frs-core:Non-currentFinancialInstruments 2 2025-01-31 08871263 frs-countries:EnglandWales 2024-02-01 2025-01-31 08871263 2023-01-31 08871263 2024-01-31 08871263 2023-02-01 2024-01-31 08871263 frs-core:CurrentFinancialInstruments 2024-01-31 08871263 frs-core:Non-currentFinancialInstruments 2024-01-31 08871263 frs-core:ShareCapital 2024-01-31 08871263 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08871263 frs-core:CurrentFinancialInstruments 1 2024-01-31 08871263 frs-core:Non-currentFinancialInstruments 1 2024-01-31 08871263 frs-core:CurrentFinancialInstruments 2 2024-01-31 08871263 frs-core:Non-currentFinancialInstruments 2 2024-01-31
Registered number: 08871263
NA SS Care Limited
Financial Statements
For The Year Ended 31 January 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08871263
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 60,000
Tangible Assets 5 495,870 497,159
495,870 557,159
CURRENT ASSETS
Debtors 6 242,070 221,762
Cash at bank and in hand 36,600 13,720
278,670 235,482
Creditors: Amounts Falling Due Within One Year 7 (148,510 ) (78,457 )
NET CURRENT ASSETS (LIABILITIES) 130,160 157,025
TOTAL ASSETS LESS CURRENT LIABILITIES 626,030 714,184
Creditors: Amounts Falling Due After More Than One Year 8 (224,698 ) (275,853 )
NET ASSETS 401,332 438,331
CAPITAL AND RESERVES
Called up share capital 9 100 99
Income Statement 401,232 438,232
SHAREHOLDERS' FUNDS 401,332 438,331
Page 1
Page 2
For the year ending 31 January 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 Income Statement.
On behalf of the board
Mr N Joshi
Director
05/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NA SS Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08871263 . The registered office is 2-4 Jersey Avenue, Stanmore, Middlesex, HA7 2JQ.
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.
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.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
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:
Freehold Nil
Plant & Machinery 18%
Fixtures & Fittings 18%
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2.5. 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: 19 (2024: 24)
19 24
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 1,000,000
As at 31 January 2025 1,000,000
Amortisation
As at 1 February 2024 940,000
Provided during the period 60,000
As at 31 January 2025 1,000,000
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 60,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 490,000 25,223 24,201 539,424
As at 31 January 2025 490,000 25,223 24,201 539,424
Depreciation
As at 1 February 2024 - 21,756 20,509 42,265
Provided during the period - - 1,289 1,289
As at 31 January 2025 - 21,756 21,798 43,554
Net Book Value
As at 31 January 2025 490,000 3,467 2,403 495,870
As at 1 February 2024 490,000 3,467 3,692 497,159
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,438 32,074
Directors' loan accounts 919 -
13,357 32,074
Due after more than one year
Intercompany other debtors 228,713 189,688
242,070 221,762
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 382 -
Bank loans and overdrafts - 1,171
Corporation tax 98,004 61,434
Other taxes and social security 12,683 9,131
Net wages 30,537 882
AOE Payables - 729
...CONTINUED
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Page 6
Pension Payable 1,864 1,532
Accrued Expenses 5,040 3,570
Directors' loan accounts - 8
148,510 78,457
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Funding Circle Loan 115,593 148,495
CBILS Loan 36,564 42,189
Funding Circle Loan 2 72,541 85,169
224,698 275,853
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 99
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