Acorah Software Products - Accounts Production 16.8.310 false true true 31 March 2024 1 April 2023 false 6 February 2026 1 April 2024 31 March 2025 31 March 2025 08129974 Mr C A Barker Ms A L Tyler Mr C A Barker Spirit House, Saffron Way, Leicester, LE2 6UP false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08129974 2024-03-31 08129974 2025-03-31 08129974 2024-04-01 2025-03-31 08129974 frs-core:CurrentFinancialInstruments 2025-03-31 08129974 frs-core:Non-currentFinancialInstruments 2025-03-31 08129974 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08129974 frs-core:FurnitureFittings 2025-03-31 08129974 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08129974 frs-core:FurnitureFittings 2024-03-31 08129974 frs-core:OtherResidualIntangibleAssets 2025-03-31 08129974 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 08129974 frs-core:OtherResidualIntangibleAssets 2024-03-31 08129974 frs-core:ShareCapital 2025-03-31 08129974 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08129974 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08129974 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08129974 frs-bus:SmallEntities 2024-04-01 2025-03-31 08129974 frs-bus:Audited 2024-04-01 2025-03-31 08129974 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08129974 1 2024-04-01 2025-03-31 08129974 frs-bus:Director1 2024-04-01 2025-03-31 08129974 frs-bus:Director2 2024-04-01 2025-03-31 08129974 frs-core:CurrentFinancialInstruments 1 2025-03-31 08129974 frs-core:CurrentFinancialInstruments 5 2025-03-31 08129974 frs-countries:EnglandWales 2024-04-01 2025-03-31 08129974 2023-03-31 08129974 2024-03-31 08129974 2023-04-01 2024-03-31 08129974 frs-core:CurrentFinancialInstruments 2024-03-31 08129974 frs-core:Non-currentFinancialInstruments 2024-03-31 08129974 frs-core:ShareCapital 2024-03-31 08129974 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08129974 frs-core:CurrentFinancialInstruments 1 2024-03-31 08129974 frs-core:CurrentFinancialInstruments 5 2024-03-31
Registered number: 08129974
Spirit Clinical Services Limited
Financial Statements
For The Year Ended 31 March 2025
Spirit Clinical Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—5

Page 1
Spirit Clinical Services Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08129974

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,824 |  | 23,671
|  |  | 13,824 |  | 23,671
CURRENT ASSETS
Debtors | 6 | 112,715 |  | 138,259 |
Cash at bank and in hand |  | 2,963 |  | 3,212 |
|  | 115,678 |  | 141,471 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,696,070 ) |  | (2,517,850 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,580,392 ) |  | (2,376,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,566,568 ) |  | (2,352,708 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,788 ) |  | (13,949 )
NET LIABILITIES |  |  | (2,570,356 ) |  | (2,366,657 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 120 |  | 120
Profit and Loss Account |  |  | (2,570,476 ) |  | (2,366,777 )
SHAREHOLDERS' FUNDS |  |  | (2,570,356) |  | (2,366,657)

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 C A Barker Director
6 February 2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Spirit Clinical Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Spirit Clinical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08129974 . The registered office is Spirit House, Saffron Way, Leicestershire, LE2 6UP.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
2.2. Going Concern Disclosure
In assessing the appropriateness of the going concern assumption, the directors have reviewed cash flow forecasts considering reasonably foreseeable potential scenarios and uncertainties in relation to income and expenditure. Based on these forecasts, the directors have a reasonable expectation that the company can meet its liabilities as they fall due, and the director has therefore concluded there is not a material uncertainty in relation to going concern and as such has deemed it appropriate for the financial statements to be prepared on the going concern basis.
The financial statements have been prepared on a going concern basis The company has received a letter of support from fellow group company Spirit Healthcare Ltd, which confirms their intention to continuing providing financial support, including not calling in group creditors owed by the company unless the company has sufficient working capital to repay amounts owed and continue to operate as a going concern. The letter of support confirms this support will be provided for at least 12 months following the date of approval of the financial statements.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. At the year end, the liabilities exceeded the assets by £477,947 (2024: £403,946).
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 rendering of services under contractual arrangements with customers.
Service contracts
Turnover is recognised by reference to the stage of completion of the contract at the reporting date, where the outcome of the contract can be measured reliably
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account over its estimated economic life of 5 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:

Fixtures & Fittings | 25% reducing balance

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.
Page 2
Page 3
Spirit Clinical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 51,194
As at 31 March 2025 | 51,194
Amortisation
As at 1 April 2024 | 27,523
Provided during the period | 9,847
As at 31 March 2025 | 37,370
Net Book Value
As at 31 March 2025 | 13,824
As at 1 April 2024 | 23,671

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 6,945
As at 31 March 2025 | 6,945
Depreciation
As at 1 April 2024 | 6,945
As at 31 March 2025 | 6,945
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

Page 3
Page 4
Spirit Clinical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 88,610 |  | 83,815
Prepayments and accrued income | 23,637 |  | 40,787
Other debtors | 468 |  | 13,657
| 112,715 |  | 138,259

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,313 |  | 7,716
Bank loans and overdrafts | 10,162 |  | 10,162
VAT | 55,775 |  | 42,988
Other creditor | 2,677 |  | -
Other creditors - employees | 1,656 |  | 2,550
Accruals and deferred income | 69,555 |  | 82,300
Amounts owed to group undertakings | 2,545,932 |  | 2,372,134
| 2,696,070 |  | 2,517,850

Amounts owed to group undertakings are interest free and repayable on demand.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce back loans | 3,788 |  | 13,949

9. Secured Creditors
Of the amounts shown in creditors the following amounts are secured against fixed and floating charges.
Bank loans totalling £13,950 are repayable in instalments, attract interest at 2.5% and are due to be repaid in June 2026.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 13,950 |  | 24,111

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

11. Contingent Liabilities

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 1,898,846 |  | 2,335,569

The Company has jointly and severally with other Group companies provided a guarantee to the Group’s bankers in respect of loans and facilities provided to other Group companies.
Page 4
Page 5
Spirit Clinical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
12. Related Party Transactions
The Company has taken advantage of the exemption available within FRS102 to not disclose details of transactions between itself and it’s fellow group undertakings where transactions made are with wholly owned group companies where 100% of the voting rights are controlled within the Group whose consolidated financial statements are publicly available. The consolidated financial statements of the Group – Spirit Health Group Ltd can be obtained from Companies House.
Included in trade debtors is £15,473 (2024: £15,473) owed by a connected Company. Amounts owed are interest free and repayable on demand.
Included in other debtors is £Nil (2024: £13,657) owed by companies under common control. Amounts owed are interest free and repayable on demand.
13. Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Spirit Health Group Limited . Spirit Health Group Limited was incorporated in England & Wales. The controlling party is Mr C A Barker by virtue of his conrtolling interest in Spirit Health Group Limited.
The smallest and largest group financial statements which include the results of the company is Spirit Health Group Limited, copies of the group accounts may be obtained from the secretary, Spirit House, Saffron Way, Leicester, LE2 6UP .
14. Audit Information
The auditor's report on the accounts of Spirit Clinical Services Limited for the year ended 31 March 2025 was unqualified.
The auditor's report was signed by Mr Daniel Johnson FCCA (Senior Statutory Auditor) for and on behalf of Nuvo Audit Limited , Statutory Auditor.

Nuvo Audit Limited First Floor, Sterling House Outrams Wharf Little Eaton Derby DE21 5EL

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