Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 April 2023 false 1 August 2024 31 July 2025 31 July 2025 08722476 Mrs S Raza Mr S A Raza iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08722476 2024-07-31 08722476 2025-07-31 08722476 2024-08-01 2025-07-31 08722476 frs-core:FurnitureFittings 2024-08-01 2025-07-31 08722476 frs-core:RevaluationReserve 2025-07-31 08722476 frs-core:ShareCapital 2025-07-31 08722476 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08722476 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08722476 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 08722476 frs-bus:SmallEntities 2024-08-01 2025-07-31 08722476 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08722476 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08722476 frs-core:CostValuation 2024-07-31 08722476 frs-core:AdditionsToInvestments 2025-07-31 08722476 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 08722476 frs-core:CostValuation 2025-07-31 08722476 frs-bus:Director1 2024-08-01 2025-07-31 08722476 frs-bus:Director2 2024-08-01 2025-07-31 08722476 frs-countries:EnglandWales 2024-08-01 2025-07-31 08722476 2023-03-31 08722476 2024-07-31 08722476 2023-04-01 2024-07-31 08722476 frs-core:RevaluationReserve 2024-07-31 08722476 frs-core:ShareCapital 2024-07-31 08722476 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08722476
Gwent ENT Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Gwent ENT Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
Gwent ENT Services Limited
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | Mrs S Raza
| Mr S A Raza
Company Number | 08722476
Registered Office | Orchard End
| Melbourne Way
| Newport
| NP20 3RH
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
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Gwent ENT Services Limited
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 08722476

| 31 July 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,069 |  | 6,481
Investments | 5 |  | 417,952 |  | 113,441
|  |  | 423,021 |  | 119,922
CURRENT ASSETS
Debtors |  | 117,792 |  | 127,448 |
Cash at bank and in hand |  | 158,863 |  | 486,490 |
|  | 276,655 |  | 613,938 |
Creditors: Amounts Falling Due Within One Year |  | 2,707 |  | 2,438 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 279,362 |  | 616,376
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 702,383 |  | 736,298
NET ASSETS |  |  | 702,383 |  | 736,298
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Revaluation reserve |  |  | 16,059 |  | 11,548
Profit and Loss Account |  |  | 686,224 |  | 724,650
SHAREHOLDERS' FUNDS |  |  | 702,383 |  | 736,298

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Gwent ENT Services Limited
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 22 January 2026 and were signed on its behalf by:

Mr S A Raza Director
22 January 2026

The notes on pages 4 to 5 form part of these financial statements.
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Gwent ENT Services Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Gwent ENT Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08722476 . The registered office is Orchard End, Melbourne Way, Newport, NP20 3RH.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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.
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.
2.4. 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:

Fixtures & Fittings | 20% 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 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.
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Gwent ENT Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 9,316
As at 31 July 2025 | 9,316
Depreciation
As at 1 August 2024 | 2,835
Provided during the period | 1,412
As at 31 July 2025 | 4,247
Net Book Value
As at 31 July 2025 | 5,069
As at 1 August 2024 | 6,481

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 113,441
Additions | 300,000
Revaluations | 4,511
As at 31 July 2025 | 417,952
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 417,952
As at 1 August 2024 | 113,441

6. Share Capital

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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