Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07282145 Mr Paul Chawla-Lidbury Ms Priya Chawla-Lidbury true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07282145 2024-07-31 07282145 2025-07-31 07282145 2024-08-01 2025-07-31 07282145 frs-core:CurrentFinancialInstruments 2025-07-31 07282145 frs-core:Non-currentFinancialInstruments 2025-07-31 07282145 frs-core:FurnitureFittings 2025-07-31 07282145 frs-core:FurnitureFittings 2024-08-01 2025-07-31 07282145 frs-core:FurnitureFittings 2024-07-31 07282145 frs-core:NetGoodwill 2025-07-31 07282145 frs-core:NetGoodwill 2024-08-01 2025-07-31 07282145 frs-core:NetGoodwill 2024-07-31 07282145 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 07282145 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 07282145 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 07282145 frs-core:MotorVehicles 2025-07-31 07282145 frs-core:MotorVehicles 2024-08-01 2025-07-31 07282145 frs-core:MotorVehicles 2024-07-31 07282145 frs-core:PlantMachinery 2025-07-31 07282145 frs-core:PlantMachinery 2024-08-01 2025-07-31 07282145 frs-core:PlantMachinery 2024-07-31 07282145 frs-core:WithinOneYear 2025-07-31 07282145 frs-core:ShareCapital 2025-07-31 07282145 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07282145 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07282145 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 07282145 frs-bus:SmallEntities 2024-08-01 2025-07-31 07282145 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07282145 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07282145 1 2024-08-01 2025-07-31 07282145 frs-core:UnlistedNon-exchangeTraded 2025-07-31 07282145 frs-core:UnlistedNon-exchangeTraded 2024-07-31 07282145 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 07282145 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 07282145 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 07282145 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 07282145 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 07282145 frs-bus:Director1 2024-08-01 2025-07-31 07282145 frs-bus:Director2 2024-08-01 2025-07-31 07282145 frs-countries:EnglandWales 2024-08-01 2025-07-31 07282145 2023-07-31 07282145 2024-07-31 07282145 2023-08-01 2024-07-31 07282145 frs-core:CurrentFinancialInstruments 2024-07-31 07282145 frs-core:Non-currentFinancialInstruments 2024-07-31 07282145 frs-core:WithinOneYear 2024-07-31 07282145 frs-core:ShareCapital 2024-07-31 07282145 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 07282145
Bexley Independent Living Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Adams Accountancy
Chartered Accountants
Heritage House, 34b North Cray Road
Bexley
Kent
DA5 3LZ
Bexley Independent Living Services Limited
Contents
Contents

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

Page 1
Bexley Independent Living Services Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07282145

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 74,198 |  | 89,857
Tangible Assets | 5 |  | 969,043 |  | 983,919
Investments | 6 |  | 1 |  | -
|  |  | 1,043,242 |  | 1,073,776
CURRENT ASSETS
Debtors | 7 | 357,937 |  | 360,050 |
Cash at bank and in hand |  | 140,443 |  | 69,755 |
|  | 498,380 |  | 429,805 |
Creditors: Amounts Falling Due Within One Year | 8 | (180,439 ) |  | (168,917 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 317,941 |  | 260,888
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,361,183 |  | 1,334,664
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (678,132 ) |  | (726,475 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,773 ) |  | (1,665 )
NET ASSETS |  |  | 680,278 |  | 606,524
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 680,178 |  | 606,424
SHAREHOLDERS' FUNDS |  |  | 680,278 |  | 606,524

Page 1
Page 2
Bexley Independent Living Services Limited
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.
On behalf of the board

Mr Paul Chawla-Lidbury Director
17/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bexley Independent Living Services Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Bexley Independent Living Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07282145 . The registered office is Heritage House, 34b North Cray Road, Bexley, Kent, DA5 3LZ.
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
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
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.
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.
2.4. 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 profit and loss account over its estimated economic life of 20 years.
2.5. 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:

Freehold | 2% Straight Line
Plant & Machinery | 25% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest or a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
...CONTINUED
Page 3
Page 4
Bexley Independent Living Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Financial Instruments - continued
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 15)
12 15
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 313,185
As at 31 July 2025 | 313,185
Amortisation
As at 1 August 2024 | 223,328
Provided during the period | 15,659
As at 31 July 2025 | 238,987
Net Book Value
As at 31 July 2025 | 74,198
As at 1 August 2024 | 89,857

Page 4
Page 5
Bexley Independent Living Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 1,122,136 | 45,230 | 27,594 | 63,323 | 1,258,283
Additions | - | 2,965 | - | 5,904 | 8,869
Disposals | - | (2,716 ) | - | - | (2,716 )
As at 31 July 2025 | 1,122,136 | 45,479 | 27,594 | 69,227 | 1,264,436
Depreciation
As at 1 August 2024 | 160,647 | 45,097 | 24,831 | 43,789 | 274,364
Provided during the period | 18,365 | 874 | 691 | 3,815 | 23,745
Disposals | - | (2,716 ) | - | - | (2,716 )
As at 31 July 2025 | 179,012 | 43,255 | 25,522 | 47,604 | 295,393
Net Book Value
As at 31 July 2025 | 943,124 | 2,224 | 2,072 | 21,623 | 969,043
As at 1 August 2024 | 961,489 | 133 | 2,763 | 19,534 | 983,919

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | -
Additions | 1
As at 31 July 2025 | 1
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 1
As at 1 August 2024 | -

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 357,937 |  | 360,050

Page 5
Page 6
Bexley Independent Living Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,368 |  | 2,053
Bank loans and overdrafts | 47,286 |  | 46,443
Other creditors | 93,020 |  | 89,258
Taxation and social security | 38,765 |  | 31,163
| 180,439 |  | 168,917

Metro Bank have a legal charge over the freehold property belonging to the company as security for
the mortgage advanced.
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 678,132 |  | 726,475

10. Share Capital

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

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,716 |  | -
| 6,716 |  | -

12. Directors Advances, Credits and Guarantees
The two directors have provided personal guarantees on the Metro bank loan.
13. Related Party Transactions
At the balance sheet date a balance of £Nil (£2024: 1,333) was payable by the directors, no interest was payable on these loans.
At the balance sheet date a balance of £88,989 was owed to a company under common control (2024: £85,403). This loan is interest free and payable on demand.
At the balance sheet date balances of £329,802 and £22,375 were owed by two companies under common control (2024: £329,802 and £22,375). These loans are interest free and repayable on demand.
14. Ultimate Controlling Party
The company's ultimate controlling party is PCL 591 Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 6