Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07190060 Dr Christopher Nutting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07190060 2024-03-31 07190060 2025-03-31 07190060 2024-04-01 2025-03-31 07190060 frs-core:CurrentFinancialInstruments 2025-03-31 07190060 frs-core:FurnitureFittings 2025-03-31 07190060 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07190060 frs-core:FurnitureFittings 2024-03-31 07190060 frs-core:NetGoodwill 2025-03-31 07190060 frs-core:NetGoodwill 2024-04-01 2025-03-31 07190060 frs-core:NetGoodwill 2024-03-31 07190060 frs-core:MotorVehicles 2025-03-31 07190060 frs-core:MotorVehicles 2024-04-01 2025-03-31 07190060 frs-core:MotorVehicles 2024-03-31 07190060 frs-core:ShareCapital 2025-03-31 07190060 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07190060 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07190060 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07190060 frs-bus:SmallEntities 2024-04-01 2025-03-31 07190060 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07190060 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07190060 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 07190060 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 07190060 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 07190060 frs-core:ListedExchangeTraded 2025-03-31 07190060 frs-core:ListedExchangeTraded 2024-03-31 07190060 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 07190060 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 07190060 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-03-31 07190060 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 07190060 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 07190060 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 07190060 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 07190060 frs-bus:Director1 2024-04-01 2025-03-31 07190060 frs-bus:Director1 2024-03-31 07190060 frs-bus:Director1 2025-03-31 07190060 frs-countries:EnglandWales 2024-04-01 2025-03-31 07190060 2023-03-31 07190060 2024-03-31 07190060 2023-04-01 2024-03-31 07190060 frs-core:CurrentFinancialInstruments 2024-03-31 07190060 frs-core:ShareCapital 2024-03-31 07190060 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07190060 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 07190060
Chris Nutting Oncology Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hanberry and Co
Chartered Certified Accountants
20 Peterborough Road
Harrow
Middlesex
HA1 2BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07190060
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 17,695 23,592
Investments 6 506,354 544,774
524,050 568,367
CURRENT ASSETS
Debtors 7 389,858 1,194,539
Cash at bank and in hand 1,287,517 181,639
1,677,375 1,376,178
Creditors: Amounts Falling Due Within One Year 8 (453,733 ) (394,750 )
NET CURRENT ASSETS (LIABILITIES) 1,223,642 981,428
TOTAL ASSETS LESS CURRENT LIABILITIES 1,747,692 1,549,795
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (4,338 ) (11,662 )
NET ASSETS 1,743,354 1,538,133
CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve 13 13,015 (34,986 )
Profit and Loss Account 1,730,239 1,573,019
SHAREHOLDERS' FUNDS 1,743,354 1,538,133
Page 1
Page 2
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 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
Dr Christopher Nutting
Director
12/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chris Nutting Oncology Limited Registered number 07190060 is a limited by shares company incorporated in England & Wales. The Registered Office is 6 Guthrie Street, Chelsea, London, SW3 6NU.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
Fixtures & Fittings 25% 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. 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.
2.7. Investments
Investments in listed shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 557,000
As at 31 March 2025 557,000
Amortisation
As at 1 April 2024 556,999
As at 31 March 2025 556,999
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 1
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 93,105 13,706 106,811
As at 31 March 2025 93,105 13,706 106,811
Depreciation
As at 1 April 2024 71,367 11,852 83,219
Provided during the period 5,434 463 5,897
As at 31 March 2025 76,801 12,315 89,116
Net Book Value
As at 31 March 2025 16,304 1,391 17,695
As at 1 April 2024 21,738 1,854 23,592
6. Investments
Listed
£
Cost
As at 1 April 2024 544,774
Additions 138,037
Disposals (136,431 )
Revaluations (40,026 )
As at 31 March 2025 506,354
Provision
As at 1 April 2024 -
As at 31 March 2025 -
...CONTINUED
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Net Book Value
As at 31 March 2025 506,354
As at 1 April 2024 544,774
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 389,858 428,984
Other debtors - 65,555
Director's loan account - 700,000
389,858 1,194,539
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Corporation tax 79,375 65,242
Other taxes and social security 340,743 275,882
VAT 26,292 46,724
Accruals and deferred income 6,902 6,902
Director's loan account 420 -
453,733 394,750
10. Deferred Taxation
The provision for deferred taxation is on the revaluation of the company's listed investments.
2025 2024
£ £
Other timing differences 4,338 11,662
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Dr Christopher Nutting 700,000 - 700,000 - -
The above loan is unsecured, interest free and repayable on demand.
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13. Reserves
Fair Value Reserve
£
As at 1 April 2024 (34,986 )
Transfer to profit and loss 48,001
As at 31 March 2025 13,015
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