Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 4447223 Mr Girish Mehta Mrs Rekha Mehta Mrs Binita Mehta-Parmar Mrs Rekha Mehta true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4447223 2024-03-31 4447223 2025-03-31 4447223 2024-04-01 2025-03-31 4447223 frs-core:CurrentFinancialInstruments 2025-03-31 4447223 frs-core:ComputerEquipment 2024-04-01 2025-03-31 4447223 frs-core:FurnitureFittings 2024-04-01 2025-03-31 4447223 frs-core:NetGoodwill 2025-03-31 4447223 frs-core:NetGoodwill 2024-04-01 2025-03-31 4447223 frs-core:NetGoodwill 2024-03-31 4447223 frs-core:LandBuildings 2025-03-31 4447223 frs-core:LandBuildings 2024-04-01 2025-03-31 4447223 frs-core:LandBuildings 2024-03-31 4447223 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 4447223 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4447223 frs-core:MotorVehicles 2024-04-01 2025-03-31 4447223 frs-core:PlantMachinery 2025-03-31 4447223 frs-core:PlantMachinery 2024-04-01 2025-03-31 4447223 frs-core:PlantMachinery 2024-03-31 4447223 frs-core:ShareCapital 2025-03-31 4447223 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 4447223 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 4447223 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 4447223 frs-bus:SmallEntities 2024-04-01 2025-03-31 4447223 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 4447223 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 4447223 1 2024-04-01 2025-03-31 4447223 frs-core:DeferredTaxation 2024-04-01 2025-03-31 4447223 frs-core:DeferredTaxation 2024-03-31 4447223 frs-core:DeferredTaxation 2025-03-31 4447223 frs-bus:Director1 2024-04-01 2025-03-31 4447223 frs-bus:Director2 2024-04-01 2025-03-31 4447223 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 4447223 frs-bus:CompanySecretary2 2024-04-01 2025-03-31 4447223 frs-core:CurrentFinancialInstruments 1 2025-03-31 4447223 frs-countries:EnglandWales 2024-04-01 2025-03-31 4447223 2023-03-31 4447223 2024-03-31 4447223 2023-04-01 2024-03-31 4447223 frs-core:CurrentFinancialInstruments 2024-03-31 4447223 frs-core:ShareCapital 2024-03-31 4447223 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 4447223 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 4447223
Chemilab Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Charts Accountants LLP
Chartered Certified Accountants
Chartax House,
13 Carpenter Road
Birmingham
B15 2JW
Chemilab Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Chemilab Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 4447223

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,265,352 |  | 1,356,756
Tangible Assets | 5 |  | 1,011,758 |  | 988,111
|  |  | 2,277,110 |  | 2,344,867
CURRENT ASSETS
Stocks | 6 | 253,613 |  | 193,785 |
Debtors | 7 | 535,932 |  | 497,132 |
Cash at bank and in hand |  | 1,829,544 |  | 1,721,305 |
|  | 2,619,089 |  | 2,412,222 |
Creditors: Amounts Falling Due Within One Year | 8 | (692,657 ) |  | (683,528 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,926,432 |  | 1,728,694
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,203,542 |  | 4,073,561
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (36,707 ) |  | (36,387 )
NET ASSETS |  |  | 4,166,835 |  | 4,037,174
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1 |  | 1
Profit and Loss Account |  |  | 4,166,834 |  | 4,037,173
SHAREHOLDERS' FUNDS |  |  | 4,166,835 |  | 4,037,174

Page 1
Page 2
Chemilab Limited
Balance Sheet (continued)
As At 31 March 2025
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 Girish Mehta Director
4th September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Chemilab Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Chemilab Limited Registered number 4447223 is a limited by shares company incorporated in England & Wales. The Registered Office is 103 North Approach, Watford, Hertfordshire, WD25 0EL.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 profit and loss account over its estimated economic life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 2% on cost
Leasehold | over the term of the lease
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Chemilab Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2024: 29)
37 29
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 3,491,761
As at 31 March 2025 | 3,491,761
Amortisation
As at 1 April 2024 | 2,135,005
Provided during the period | 91,404
As at 31 March 2025 | 2,226,409
Net Book Value
As at 31 March 2025 | 1,265,352
As at 1 April 2024 | 1,356,756

5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 1,025,506 | 734,199 | 1,759,705
Additions | 50,154 | 50,222 | 100,376
As at 31 March 2025 | 1,075,660 | 784,421 | 1,860,081
Depreciation
As at 1 April 2024 | 182,943 | 588,651 | 771,594
Provided during the period | 27,786 | 48,943 | 76,729
As at 31 March 2025 | 210,729 | 637,594 | 848,323
Net Book Value
As at 31 March 2025 | 864,931 | 146,827 | 1,011,758
As at 1 April 2024 | 842,563 | 145,548 | 988,111

Page 4
Page 5
Chemilab Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 253,613 |  | 193,785

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 61,483 |  | 40,878
Amount due from NHS | 315,564 |  | 329,569
VAT | 144,559 |  | 126,685
Directors' loan accounts | 14,326 |  | -
| 535,932 |  | 497,132

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 588,491 |  | 574,211
Other creditors | 14,201 |  | 32,945
Taxation and social security | 89,965 |  | 76,372
| 692,657 |  | 683,528

9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 36,707 |  | 36,387

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2024 | 36,387 | 36,387
Additions | 320 | 320
Balance at 31 March 2025 | 36,707 | 36,707

Page 5
Page 6
Chemilab Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

12. Ultimate Controlling Party
The company's ultimate controlling party is Mr and Mrs G. Mehta by virtue of their joint ownership of 100% of the issued share capital in the company.
Page 6