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 11394303 Mr Lee McDonald Ms Natasha Johnson Mr David Johnston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11394303 2024-03-31 11394303 2025-03-31 11394303 2024-04-01 2025-03-31 11394303 frs-core:CurrentFinancialInstruments 2025-03-31 11394303 frs-core:Non-currentFinancialInstruments 2025-03-31 11394303 frs-core:BetweenOneFiveYears 2025-03-31 11394303 frs-core:ComputerEquipment 2025-03-31 11394303 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11394303 frs-core:ComputerEquipment 2024-03-31 11394303 frs-core:FurnitureFittings 2025-03-31 11394303 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11394303 frs-core:FurnitureFittings 2024-03-31 11394303 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 11394303 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 11394303 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 11394303 frs-core:PlantMachinery 2025-03-31 11394303 frs-core:PlantMachinery 2024-04-01 2025-03-31 11394303 frs-core:PlantMachinery 2024-03-31 11394303 frs-core:WithinOneYear 2025-03-31 11394303 frs-core:ShareCapital 2025-03-31 11394303 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11394303 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11394303 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11394303 frs-bus:SmallEntities 2024-04-01 2025-03-31 11394303 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11394303 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11394303 frs-core:UnlistedNon-exchangeTraded 2025-03-31 11394303 frs-core:UnlistedNon-exchangeTraded 2024-03-31 11394303 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 11394303 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11394303 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 11394303 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 11394303 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11394303 frs-bus:Director1 2024-04-01 2025-03-31 11394303 frs-bus:Director2 2024-04-01 2025-03-31 11394303 frs-bus:Director3 2024-04-01 2025-03-31 11394303 frs-core:CurrentFinancialInstruments 1 2025-03-31 11394303 frs-core:CurrentFinancialInstruments 2 2025-03-31 11394303 frs-countries:EnglandWales 2024-04-01 2025-03-31 11394303 2023-03-31 11394303 2024-03-31 11394303 2023-04-01 2024-03-31 11394303 frs-core:CurrentFinancialInstruments 2024-03-31 11394303 frs-core:Non-currentFinancialInstruments 2024-03-31 11394303 frs-core:BetweenOneFiveYears 2024-03-31 11394303 frs-core:WithinOneYear 2024-03-31 11394303 frs-core:ShareCapital 2024-03-31 11394303 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11394303 frs-core:CurrentFinancialInstruments 1 2024-03-31 11394303 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 11394303
Pro Nursing Healthcare Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11394303
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 102,294 111,091
Investments 5 575,000 656,048
677,294 767,139
CURRENT ASSETS
Debtors 6 873,447 924,424
Cash at bank and in hand 24,362 32,833
897,809 957,257
Creditors: Amounts Falling Due Within One Year 7 (1,377,645 ) (1,305,330 )
NET CURRENT ASSETS (LIABILITIES) (479,836 ) (348,073 )
TOTAL ASSETS LESS CURRENT LIABILITIES 197,458 419,066
Creditors: Amounts Falling Due After More Than One Year 8 (17,831 ) (28,620 )
NET ASSETS 179,627 390,446
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 178,627 389,446
SHAREHOLDERS' FUNDS 179,627 390,446
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 Lee McDonald
Director
23/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro Nursing Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11394303 . The registered office is Parkway House, Hambrook Lane, Bristol, BS34 8QB.
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. 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:
Leasehold 20% Straight Line
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 25% Straight Line
2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 624 (2024: 511)
624 511
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 55,243 1,335 41,924 51,366 149,868
Additions 28,738 - - - 28,738
As at 31 March 2025 83,981 1,335 41,924 51,366 178,606
Depreciation
As at 1 April 2024 13,759 1,068 7,611 16,339 38,777
Provided during the period 16,038 267 8,387 12,843 37,535
As at 31 March 2025 29,797 1,335 15,998 29,182 76,312
Net Book Value
As at 31 March 2025 54,184 - 25,926 22,184 102,294
As at 1 April 2024 41,484 267 34,313 35,027 111,091
5. Investments
Unlisted
£
Cost
As at 1 April 2024 656,048
Fair value adjustments (81,048 )
As at 31 March 2025 575,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 575,000
As at 1 April 2024 656,048
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 548,308 525,486
Prepayments and accrued income 55,628 109,546
Other debtors 110,811 110,811
Directors' loan accounts 236 1,396
Amounts owed by group undertakings 158,464 177,185
873,447 924,424
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,699 10,733
Trade creditors 71,002 80,363
Bank loans and overdrafts - 35,095
Corporation tax (25 ) 67,775
Other taxes and social security 63,666 51,559
VAT 30,104 127,009
Other creditors 162,535 406,052
Pensions 16,017 4,449
Factored debt 481,518 253,769
Directors' loan accounts 11,833 18,526
Amounts owed to group undertakings 530,296 250,000
1,377,645 1,305,330
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,831 28,620
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,699 10,733
Later than one year and not later than five years 17,831 28,620
28,530 39,353
28,530 39,353
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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