Acorah Software Products - Accounts Production 16.7.461 false true 5 April 2024 6 April 2023 false 6 April 2024 30 June 2025 30 June 2025 11870598 Mr S M McDonnell Mrs I H McDonnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11870598 2024-04-05 11870598 2025-06-30 11870598 2024-04-06 2025-06-30 11870598 frs-core:CurrentFinancialInstruments 2025-06-30 11870598 frs-core:ComputerEquipment 2025-06-30 11870598 frs-core:ComputerEquipment 2024-04-06 2025-06-30 11870598 frs-core:ComputerEquipment 2024-04-05 11870598 frs-core:NetGoodwill 2025-06-30 11870598 frs-core:NetGoodwill 2024-04-06 2025-06-30 11870598 frs-core:NetGoodwill 2024-04-05 11870598 frs-core:MotorVehicles 2025-06-30 11870598 frs-core:MotorVehicles 2024-04-06 2025-06-30 11870598 frs-core:MotorVehicles 2024-04-05 11870598 frs-core:ShareCapital 2025-06-30 11870598 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 11870598 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-06-30 11870598 frs-bus:FilletedAccounts 2024-04-06 2025-06-30 11870598 frs-bus:SmallEntities 2024-04-06 2025-06-30 11870598 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-06-30 11870598 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-06-30 11870598 frs-core:UnlistedNon-exchangeTraded 2025-06-30 11870598 frs-core:UnlistedNon-exchangeTraded 2024-04-05 11870598 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-05 11870598 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 11870598 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 11870598 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 11870598 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-05 11870598 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 11870598 frs-bus:Director1 2024-04-06 2025-06-30 11870598 frs-bus:Director1 2024-04-05 11870598 frs-bus:Director1 2025-06-30 11870598 frs-bus:Director2 2024-04-06 2025-06-30 11870598 frs-countries:EnglandWales 2024-04-06 2025-06-30 11870598 2023-04-05 11870598 2024-04-05 11870598 2023-04-06 2024-04-05 11870598 frs-core:CurrentFinancialInstruments 2024-04-05 11870598 frs-core:ShareCapital 2024-04-05 11870598 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 11870598
Specialist Surgeons Alliance Ltd
Unaudited Financial Statements
For the Period 6 April 2024 to 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11870598
30 June 2025 5 April 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 28,000 58,000
Tangible Assets 5 90,487 35,204
Investments 6 - 105,422
118,487 198,626
CURRENT ASSETS
Debtors 7 322,958 14,384
Cash at bank and in hand 48,694 151,813
371,652 166,197
Creditors: Amounts Falling Due Within One Year 8 (40,944 ) (44,884 )
NET CURRENT ASSETS (LIABILITIES) 330,708 121,313
TOTAL ASSETS LESS CURRENT LIABILITIES 449,195 319,939
NET ASSETS 449,195 319,939
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 449,193 319,937
SHAREHOLDERS' FUNDS 449,195 319,939
Page 1
Page 2
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
Mr S M McDonnell
Director
08/12/2025
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
Specialist Surgeons Alliance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11870598 . The registered office is Northgate House, North Gate, New Basford, Nottingham, NG7 7BQ.
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. 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 the profit and loss account over its estimated economic life of .... years.
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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% and 33.33% Straight Line
2.5. 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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 6 April 2024 120,000
As at 30 June 2025 120,000
Amortisation
As at 6 April 2024 62,000
Provided during the period 30,000
As at 30 June 2025 92,000
Net Book Value
As at 30 June 2025 28,000
As at 6 April 2024 58,000
Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition.
Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: 5 years
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 6 April 2024 53,590 7,262 60,852
Additions 60,790 7,062 67,852
As at 30 June 2025 114,380 14,324 128,704
Depreciation
As at 6 April 2024 23,446 2,202 25,648
Provided during the period 9,543 3,026 12,569
As at 30 June 2025 32,989 5,228 38,217
Net Book Value
As at 30 June 2025 81,391 9,096 90,487
As at 6 April 2024 30,144 5,060 35,204
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6. Investments
Unlisted
£
Cost or Valuation
As at 6 April 2024 105,422
Additions 100,000
Disposals (205,422 )
As at 30 June 2025 -
Provision
As at 6 April 2024 -
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 -
As at 6 April 2024 105,422
7. Debtors
30 June 2025 5 April 2024
£ £
Due within one year
Trade debtors - 4,200
Other debtors 322,958 10,184
322,958 14,384
8. Creditors: Amounts Falling Due Within One Year
30 June 2025 5 April 2024
£ £
Trade creditors - 2,034
Other creditors 1,081 983
Taxation and social security 39,863 41,867
40,944 44,884
9. Share Capital
30 June 2025 5 April 2024
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 6 April 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Stephen McDonnell 978 1,740 777 - 15
The above loan is unsecured, interest free and repayable on demand.
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