Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08879844 J P Poupel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08879844 2023-12-31 08879844 2024-12-31 08879844 2024-01-01 2024-12-31 08879844 frs-core:CurrentFinancialInstruments 2024-12-31 08879844 frs-core:FurnitureFittings 2024-12-31 08879844 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08879844 frs-core:FurnitureFittings 2023-12-31 08879844 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08879844 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08879844 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 08879844 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 08879844 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08879844 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 08879844 frs-core:MotorVehicles 2024-12-31 08879844 frs-core:MotorVehicles 2024-01-01 2024-12-31 08879844 frs-core:MotorVehicles 2023-12-31 08879844 frs-core:PlantMachinery 2024-12-31 08879844 frs-core:PlantMachinery 2024-01-01 2024-12-31 08879844 frs-core:PlantMachinery 2023-12-31 08879844 frs-core:ShareCapital 2024-12-31 08879844 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08879844 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08879844 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08879844 frs-bus:SmallEntities 2024-01-01 2024-12-31 08879844 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08879844 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08879844 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 08879844 frs-bus:OrdinaryShareClass1 2024-12-31 08879844 frs-core:UnlistedNon-exchangeTraded 2024-12-31 08879844 frs-core:UnlistedNon-exchangeTraded 2023-12-31 08879844 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 08879844 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08879844 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 08879844 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 08879844 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08879844 frs-bus:Director1 2024-01-01 2024-12-31 08879844 frs-countries:EnglandWales 2024-01-01 2024-12-31 08879844 2022-12-31 08879844 2023-12-31 08879844 2023-01-01 2023-12-31 08879844 frs-core:CurrentFinancialInstruments 2023-12-31 08879844 frs-core:ShareCapital 2023-12-31 08879844 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08879844 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31
Registered number: 08879844
Neuro-Procare Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08879844
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,321,052 2,340,038
Investments 5 29,010 27,200
2,350,062 2,367,238
CURRENT ASSETS
Debtors 6 220,827 220,000
Cash at bank and in hand 291,012 355,220
511,839 575,220
Creditors: Amounts Falling Due Within One Year 7 (34,753 ) (29,176 )
NET CURRENT ASSETS (LIABILITIES) 477,086 546,044
TOTAL ASSETS LESS CURRENT LIABILITIES 2,827,148 2,913,282
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,125 ) (4,341 )
NET ASSETS 2,825,023 2,908,941
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 2,825,022 2,908,940
SHAREHOLDERS' FUNDS 2,825,023 2,908,941
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
J P Poupel
Director
11/09/2025
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
Neuro-Procare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08879844 . The registered office is 6a Greys Road, Henley-On-Thames, Oxfordshire, RG9 1RY.
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:
Freehold 1% Straight Line
Leasehold 1% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
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.
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.
2.5. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Page 3
Page 4
2.6. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2024 678,360 1,853,711 63,650 27,023
Additions - 4,850 5,164 -
As at 31 December 2024 678,360 1,858,561 68,814 27,023
Depreciation
As at 1 January 2024 54,272 147,402 62,560 18,472
Provided during the period 6,784 18,597 1,481 2,138
As at 31 December 2024 61,056 165,999 64,041 20,610
Net Book Value
As at 31 December 2024 617,304 1,692,562 4,773 6,413
As at 1 January 2024 624,088 1,706,309 1,090 8,551
Fixtures & Fittings Total
£ £
Cost
As at 1 January 2024 12,486 2,635,230
Additions - 10,014
As at 31 December 2024 12,486 2,645,244
Depreciation
As at 1 January 2024 12,486 295,192
Provided during the period - 29,000
As at 31 December 2024 12,486 324,192
Net Book Value
As at 31 December 2024 - 2,321,052
As at 1 January 2024 - 2,340,038
Page 4
Page 5
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2024 27,200
Revaluations 1,810
As at 31 December 2024 29,010
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 29,010
As at 1 January 2024 27,200
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 220,827 220,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 32,870 4,696
Taxation and social security 1,883 24,480
34,753 29,176
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
9. Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
Page 5