Acorah Software Products - Accounts Production 16.6.920 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08011714 Mr H S Bains iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08011714 2024-06-30 08011714 2025-06-30 08011714 2024-07-01 2025-06-30 08011714 frs-core:CurrentFinancialInstruments 2025-06-30 08011714 frs-core:Non-currentFinancialInstruments 2025-06-30 08011714 frs-core:ComputerEquipment 2024-07-01 2025-06-30 08011714 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 08011714 frs-core:FurnitureFittings 2024-07-01 2025-06-30 08011714 frs-core:LandBuildings 2025-06-30 08011714 frs-core:LandBuildings 2024-07-01 2025-06-30 08011714 frs-core:LandBuildings 2024-06-30 08011714 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 08011714 frs-core:MotorVehicles 2024-07-01 2025-06-30 08011714 frs-core:OtherResidualIntangibleAssets 2025-06-30 08011714 frs-core:OtherResidualIntangibleAssets 2024-06-30 08011714 frs-core:PlantMachinery 2025-06-30 08011714 frs-core:PlantMachinery 2024-07-01 2025-06-30 08011714 frs-core:PlantMachinery 2024-06-30 08011714 frs-core:ShareCapital 2025-06-30 08011714 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08011714 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08011714 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08011714 frs-bus:SmallEntities 2024-07-01 2025-06-30 08011714 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08011714 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08011714 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 08011714 frs-bus:OrdinaryShareClass2 2025-06-30 08011714 frs-bus:OrdinaryShareClass3 2024-07-01 2025-06-30 08011714 frs-bus:OrdinaryShareClass3 2025-06-30 08011714 frs-core:UnlistedNon-exchangeTraded 2025-06-30 08011714 frs-core:UnlistedNon-exchangeTraded 2024-06-30 08011714 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 08011714 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 08011714 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 08011714 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 08011714 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 08011714 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 08011714 frs-bus:Director1 2024-07-01 2025-06-30 08011714 frs-countries:EnglandWales 2024-07-01 2025-06-30 08011714 2023-06-30 08011714 2024-06-30 08011714 2023-07-01 2024-06-30 08011714 frs-core:CurrentFinancialInstruments 2024-06-30 08011714 frs-core:Non-currentFinancialInstruments 2024-06-30 08011714 frs-core:ShareCapital 2024-06-30 08011714 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08011714 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 08011714 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30
Registered number: 08011714
Bains Eyecare Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Bains Eyecare Limited
Contents
Contents

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

Page 1
Bains Eyecare Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08011714

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 155,025 |  | 215,898
Investments | 6 |  | 86,597 |  | 126,579
|  |  | 241,622 |  | 342,477
CURRENT ASSETS
Stocks |  | 34,000 |  | 32,000 |
Debtors | 7 | 499,577 |  | 173,106 |
Cash at bank and in hand |  | 155,067 |  | 291,478 |
|  | 688,644 |  | 496,584 |
Creditors: Amounts Falling Due Within One Year | 8 | (422,095 ) |  | (212,640 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 266,549 |  | 283,944
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 508,171 |  | 626,421
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (90,661 ) |  | (156,230 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,071 ) |  | (52,006 )
NET ASSETS |  |  | 380,439 |  | 418,185
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 380,339 |  | 418,085
SHAREHOLDERS' FUNDS |  |  | 380,439 |  | 418,185

Page 1
Page 2
Bains Eyecare Limited
Balance Sheet (continued)
As At 30 June 2025
For the year 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 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

Mr H S Bains Director
31 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bains Eyecare Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Bains Eyecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08011714 . The registered office is 183 Walsall Road, Great Wyrley, Walsall, West Midlands, WS6 6NL.
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.
Turnover is recognised when it and the associated costs can be measured reliably, future economic benefits are probable, and the risk and rewards of ownership have been transferred to the customer.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
They have been fully amortised evenly over their estimated useful life.
2.4. 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 | 10% - on cost
Plant & Machinery | 15% - reducing balance
Motor Vehicles | 25% - reducing blaance
Fixtures & Fittings | 15% - reducing balance
Computer Equipment | 15% - reducing balance

2.5. 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 the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stock is 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.
Page 3
Page 4
Bains Eyecare Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. 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.
2.8. 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.
2.9. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.10. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets

| Other Intangible Assets
--- | ---
| £
Cost
As at 1 July 2024 | 62,500
As at 30 June 2025 | 62,500
Amortisation
As at 1 July 2024 | 62,500
As at 30 June 2025 | 62,500
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

Page 4
Page 5
Bains Eyecare Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 38,977 | 293,253 | 332,230
Additions | - | 43,252 | 43,252
Disposals | - | (93,523 ) | (93,523 )
As at 30 June 2025 | 38,977 | 242,982 | 281,959
Depreciation
As at 1 July 2024 | 31,115 | 85,217 | 116,332
Provided during the period | 1,123 | 32,859 | 33,982
Disposals | - | (23,380 ) | (23,380 )
As at 30 June 2025 | 32,238 | 94,696 | 126,934
Net Book Value
As at 30 June 2025 | 6,739 | 148,286 | 155,025
As at 1 July 2024 | 7,862 | 208,036 | 215,898

6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 July 2024 | 126,579
Additions | 810
Disposals | (40,792 )
As at 30 June 2025 | 86,597
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 86,597
As at 1 July 2024 | 126,579

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,072 |  | 12,555
Other debtors | 492,505 |  | 160,551
| 499,577 |  | 173,106

Page 5
Page 6
Bains Eyecare Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,331 |  | 19,708
Trade creditors | 28,205 |  | 13,888
Bank loans and overdrafts | 20,078 |  | 18,871
Other loans | 200,000 |  | -
Other creditors | 140,340 |  | 115,040
Taxation and social security | 25,141 |  | 45,133
| 422,095 |  | 212,640

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 29,122 |  | 81,761
Bank loans | 61,539 |  | 74,469
| 90,661 |  | 156,230

10. Secured Creditors
The following secured debts are included within creditors.
Hire purchase is secured against the asset to which it relates.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 37,452 |  | 101,470

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
51 Ordinary A shares of £ 1.00 each | 51 |  | 51
49 Ordinary B shares of £ 1.00 each | 49 |  | 49
| 100 |  | 100

12. Off-Balance Sheet Arrangements
At the year end the company had lease commitments of £98,387 (2024 - £192,975)
Page 6