Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05779447 Jason Hewitt Vilma Hewitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05779447 2024-03-31 05779447 2025-03-31 05779447 2024-04-01 2025-03-31 05779447 frs-core:CurrentFinancialInstruments 2025-03-31 05779447 frs-core:Non-currentFinancialInstruments 2025-03-31 05779447 frs-core:BetweenOneFiveYears 2025-03-31 05779447 frs-core:MotorVehicles 2025-03-31 05779447 frs-core:MotorVehicles 2024-04-01 2025-03-31 05779447 frs-core:MotorVehicles 2024-03-31 05779447 frs-core:PlantMachinery 2025-03-31 05779447 frs-core:PlantMachinery 2024-04-01 2025-03-31 05779447 frs-core:PlantMachinery 2024-03-31 05779447 frs-core:ShareCapital 2025-03-31 05779447 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05779447 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05779447 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05779447 frs-bus:SmallEntities 2024-04-01 2025-03-31 05779447 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05779447 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05779447 frs-bus:Director1 2024-04-01 2025-03-31 05779447 frs-bus:Director2 2024-04-01 2025-03-31 05779447 frs-countries:EnglandWales 2024-04-01 2025-03-31 05779447 2023-03-31 05779447 2024-03-31 05779447 2023-04-01 2024-03-31 05779447 frs-core:CurrentFinancialInstruments 2024-03-31 05779447 frs-core:Non-currentFinancialInstruments 2024-03-31 05779447 frs-core:BetweenOneFiveYears 2024-03-31 05779447 frs-core:WithinOneYear 2024-03-31 05779447 frs-core:ShareCapital 2024-03-31 05779447 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05779447 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 05779447
Strawberry Medical Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Jason Hewitt
Vilma Hewitt
Company Number 05779447
Registered Office Unit 8 Wornal Business Park
Menmarsh Road, Worminghall
Aylesbury
Bucks
HP18 9PH
Accountants HJP Chartered
Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
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Balance Sheet
Registered number: 05779447
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,702 30,351
16,702 30,351
CURRENT ASSETS
Stocks 5 36,108 30,874
Debtors 6 406,430 402,901
Cash at bank and in hand 129,119 180,809
571,657 614,584
Creditors: Amounts Falling Due Within One Year 7 (153,098 ) (186,091 )
NET CURRENT ASSETS (LIABILITIES) 418,559 428,493
TOTAL ASSETS LESS CURRENT LIABILITIES 435,261 458,844
Creditors: Amounts Falling Due After More Than One Year 8 (32,500 ) (58,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,952 ) (3,389 )
NET ASSETS 400,809 396,955
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 400,709 396,855
SHAREHOLDERS' FUNDS 400,809 396,955
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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
Jason Hewitt
Director
5 December 2025
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Strawberry Medical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05779447 . The registered office is Unit 8 Wornal Business Park , Menmarsh Road, Worminghall, Aylesbury, Bucks, HP18 9PH.
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.
Presentation currency
The accounts are presented in £ sterling.
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.
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:
Plant & Machinery 20% straight line to 25% reducing balance
Motor Vehicles 25% straight line
2.4. 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.
2.5. 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 149,163 48,146 197,309
Additions 2,415 - 2,415
Disposals - (9,458 ) (9,458 )
As at 31 March 2025 151,578 38,688 190,266
Depreciation
As at 1 April 2024 134,596 32,362 166,958
Provided during the period 4,028 9,671 13,699
Disposals - (7,093 ) (7,093 )
As at 31 March 2025 138,624 34,940 173,564
Net Book Value
As at 31 March 2025 12,954 3,748 16,702
As at 1 April 2024 14,567 15,784 30,351
5. Stocks
2025 2024
£ £
Finished goods 36,108 30,874
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,110 8,168
Prepayments and accrued income 1,767 2,352
Other debtors 394,884 392,381
VAT 2,669 -
406,430 402,901
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,866 23,000
Bank loans and overdrafts 26,000 26,000
Corporation tax 13,372 1,481
Other taxes and social security 24,656 32,180
VAT - 181
Other creditors 5,604 3,284
Deferred income - 79,663
Accruals 8,580 3,525
Directors' loan accounts 51,020 16,777
153,098 186,091
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 32,500 58,500
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 1,952 3,389
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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11. Other Commitments
At 31 March 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
2025 2024
£ £
Not later than one year - 761
Later than one year and not later than five years 8,211 -
8,211 761
National Westminster Bank Plc hold a fixed charge over the assets of Strawberry Medical Limited in respect of the mortgage on the commercial building rented from Modular Medical Ltd totalling £107,305.
12. Related Party Transactions
Modular Medical Ltd is a company incorporated in England which is jointly controlled by the directors, Jason and Vilma Hewitt.
The company rents its offices from this company. The rent is at market value.
At the end of the year the company was owed £412,249 (2024 - £392,346) by Modular Medical Ltd.
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