Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 30 June 2025 30 June 2025 08434593 Dr J J Ashcroft Mr D C Ashcroft Dr H J Ashcroft Mrs C V McNab iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08434593 2024-03-31 08434593 2025-06-30 08434593 2024-04-01 2025-06-30 08434593 frs-core:CurrentFinancialInstruments 2025-06-30 08434593 frs-core:ComputerEquipment 2025-06-30 08434593 frs-core:ComputerEquipment 2024-04-01 2025-06-30 08434593 frs-core:ComputerEquipment 2024-03-31 08434593 frs-core:ShareCapital 2025-06-30 08434593 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08434593 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-06-30 08434593 frs-bus:FilletedAccounts 2024-04-01 2025-06-30 08434593 frs-bus:SmallEntities 2024-04-01 2025-06-30 08434593 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-06-30 08434593 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-06-30 08434593 frs-core:ListedExchangeTraded 2025-06-30 08434593 frs-core:ListedExchangeTraded 2024-03-31 08434593 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 08434593 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-06-30 08434593 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 08434593 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 08434593 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 08434593 frs-bus:Director1 2024-04-01 2025-06-30 08434593 frs-bus:Director2 2024-04-01 2025-06-30 08434593 frs-bus:Director3 2024-04-01 2025-06-30 08434593 frs-bus:Director4 2024-04-01 2025-06-30 08434593 frs-countries:EnglandWales 2024-04-01 2025-06-30 08434593 2023-03-31 08434593 2024-03-31 08434593 2023-04-01 2024-03-31 08434593 frs-core:CurrentFinancialInstruments 2024-03-31 08434593 frs-core:ShareCapital 2024-03-31 08434593 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08434593
J. J. Ashcroft, Clinical Psychology Services Ltd
Financial Statements
For the Period 1 April 2024 to 30 June 2025
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
J. J. Ashcroft, Clinical Psychology Services Ltd
Contents
Contents

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

Page 1
J. J. Ashcroft, Clinical Psychology Services Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08434593

| 30 June 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 10,758
Investments | 5 |  | - |  | 65,184
|  |  | - |  | 75,942
CURRENT ASSETS
Cash at bank and in hand |  | 20,737 |  | 1,684 |
|  | 20,737 |  | 1,684 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,299 ) |  | (22,724 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,438 |  | (21,040 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,438 |  | 54,902
NET ASSETS |  |  | 12,438 |  | 54,902
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 12,338 |  | 54,802
SHAREHOLDERS' FUNDS |  |  | 12,438 |  | 54,902

Page 1
Page 2
J. J. Ashcroft, Clinical Psychology Services Ltd
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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

Dr J J Ashcroft Director
3rd September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J. J. Ashcroft, Clinical Psychology Services Ltd
Notes to the Financial Statements
For the Period 1 April 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
J. J. Ashcroft, Clinical Psychology Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08434593 . The registered office is 274 Orrell Road, Wigan, Lancashire, WN5 8QZ.
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
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:

Computer Equipment | 15% reducing balance basis

2.4. Taxation
The tax expense for the period comprises current 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
J. J. Ashcroft, Clinical Psychology Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 June 2025
2.4. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 20,778
Disposals | (20,778 )
As at 30 June 2025 | -
Depreciation
As at 1 April 2024 | 10,020
Disposals | (10,020 )
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | -
As at 1 April 2024 | 10,758

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 65,184
Disposals | (65,184 )
As at 30 June 2025 | -
Provision
As at 1 April 2024 | -
As at 30 June 2025 | -

...CONTINUED
Page 4
Page 5
J. J. Ashcroft, Clinical Psychology Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 June 2025

Net Book Value
As at 30 June 2025 | -
As at 1 April 2024 | 65,184

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,278 |  | 20,880
Taxation and social security | 5,021 |  | 1,844
| 8,299 |  | 22,724

7. Share Capital

| 30 June 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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