Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06913178 Mrs Otega Owumi Mr Charles Ademilua Mr Clifford Southcombe Ms Samantha Walsham true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06913178 2024-05-31 06913178 2025-05-31 06913178 2024-06-01 2025-05-31 06913178 frs-core:CurrentFinancialInstruments 2025-05-31 06913178 frs-core:Non-currentFinancialInstruments 2025-05-31 06913178 frs-core:ComputerEquipment 2025-05-31 06913178 frs-core:ComputerEquipment 2024-06-01 2025-05-31 06913178 frs-core:ComputerEquipment 2024-05-31 06913178 frs-core:FurnitureFittings 2025-05-31 06913178 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06913178 frs-core:FurnitureFittings 2024-05-31 06913178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 06913178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 06913178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 06913178 frs-core:MotorVehicles 2025-05-31 06913178 frs-core:MotorVehicles 2024-06-01 2025-05-31 06913178 frs-core:MotorVehicles 2024-05-31 06913178 frs-core:PlantMachinery 2025-05-31 06913178 frs-core:PlantMachinery 2024-06-01 2025-05-31 06913178 frs-core:PlantMachinery 2024-05-31 06913178 frs-core:ShareCapital 2025-05-31 06913178 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06913178 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06913178 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06913178 frs-bus:SmallEntities 2024-06-01 2025-05-31 06913178 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06913178 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06913178 1 2024-06-01 2025-05-31 06913178 frs-core:CostValuation 2024-05-31 06913178 frs-core:CostValuation 2025-05-31 06913178 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 06913178 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 06913178 frs-bus:Director1 2024-06-01 2025-05-31 06913178 frs-bus:Director2 2024-06-01 2025-05-31 06913178 frs-bus:Director3 2024-06-01 2025-05-31 06913178 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 06913178 frs-countries:EnglandWales 2024-06-01 2025-05-31 06913178 2023-05-31 06913178 2024-05-31 06913178 2023-06-01 2024-05-31 06913178 frs-core:CurrentFinancialInstruments 2024-05-31 06913178 frs-core:Non-currentFinancialInstruments 2024-05-31 06913178 frs-core:ShareCapital 2024-05-31 06913178 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06913178
Lifecome Care Limited
Financial Statements
For The Year Ended 31 May 2025
Gower Accountancy
Chartered Certified Accountants
Lifecome Care Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Lifecome Care Limited
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Lifecome Care Limited For The Year Ended 31 May 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Lifecome Care Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Lifecome Care Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Lifecome Care Limited and state those matters that we have agreed to state to the directors of Lifecome Care Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lifecome Care Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Lifecome Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lifecome Care Limited . You consider that Lifecome Care Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lifecome Care Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

02/10/2025

Gower Accountancy
Chartered Certified Accountants
250 Humberstone Road
Leicester
LE5 0EG
Page 1
Page 2
Lifecome Care Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06913178

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 641,008 |  | 667,403
Investments | 5 |  | 100 |  | 100
|  |  | 641,108 |  | 667,503
CURRENT ASSETS
Debtors | 6 | 1,942,999 |  | 1,448,756 |
Cash at bank and in hand |  | 416,605 |  | 1,434,857 |
|  | 2,359,604 |  | 2,883,613 |
Creditors: Amounts Falling Due Within One Year | 7 | (464,319 ) |  | (1,375,401 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,895,285 |  | 1,508,212
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,536,393 |  | 2,175,715
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,000 ) |  | (20,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,949 ) |  | (7,718 )
NET ASSETS |  |  | 2,522,444 |  | 2,147,997
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 2,522,443 |  | 2,147,996
SHAREHOLDERS' FUNDS |  |  | 2,522,444 |  | 2,147,997

Page 2
Page 3
Lifecome Care Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Mrs Otega Owumi Director
02/10/2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Lifecome Care Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Lifecome Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06913178 . The registered office is 128b Brixton Road, Brixton Hill, London, SW2 1RS.
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:

Freehold | 1% on cost
Plant & Machinery | 25% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33.3% on cost

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 year 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 asset reflects 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.
Page 4
Page 5
Lifecome Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 72 (2024: 74)
72 74
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 June 2024 | 641,038 | 36,763 | 4,774 | 91,888
Additions | - | 612 | - | -
As at 31 May 2025 | 641,038 | 37,375 | 4,774 | 91,888
Depreciation
As at 1 June 2024 | 12,821 | 27,925 | 4,773 | 61,541
Provided during the period | 6,410 | 3,502 | - | 17,095
As at 31 May 2025 | 19,231 | 31,427 | 4,773 | 78,636
Net Book Value
As at 31 May 2025 | 621,807 | 5,948 | 1 | 13,252
As at 1 June 2024 | 628,217 | 8,838 | 1 | 30,347

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 June 2024 | 4,997 | 779,460
Additions | - | 612
As at 31 May 2025 | 4,997 | 780,072
Depreciation
As at 1 June 2024 | 4,997 | 112,057
Provided during the period | - | 27,007
As at 31 May 2025 | 4,997 | 139,064
Net Book Value
As at 31 May 2025 | - | 641,008
As at 1 June 2024 | - | 667,403

Page 5
Page 6
Lifecome Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 100
As at 31 May 2025 | 100
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 100
As at 1 June 2024 | 100

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,060,210 |  | 484,282
Prepayments and accrued income | 57,642 |  | 88,410
Other debtors | 84,698 |  | 69,615
Amounts owed by subsidiaries | 740,449 |  | 806,449
| 1,942,999 |  | 1,448,756

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 69,043 |  | 85,465
Corporation tax | 165,657 |  | 176,227
Other taxes and social security | 22,446 |  | 56,646
Other creditors | 40,029 |  | 5,104
Accruals and deferred income | 43,391 |  | 65,880
Amounts owed to parent undertaking | 123,753 |  | 33,341
Payments on account | - |  | 952,738
| 464,319 |  | 1,375,401

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,000 |  | 20,000

9. Share Capital

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

Page 6
Page 7
Lifecome Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
10. Related Party Transactions
Hybric LimitedSubsidiary CompanyInter-company loan repayable on demand £740,449 (2023: £806,449).

Hybric Limited

Subsidiary Company

Inter-company loan repayable on demand £740,449 (2023: £806,449).

Lifecome Group LimitedParent CompanyDividend paid to parent company £10,000 (2023: 70,000). Total amount due to parent undertaking £123,753

Lifecome Group Limited

Parent Company

Dividend paid to parent company £10,000 (2023: 70,000). Total amount due to parent undertaking £123,753

11. Ultimate Controlling Party
The company's ultimate controlling party is Lifecome Group Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 7