Acorah Software Products - Accounts Production 17.1.130 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 08142258 Ifeoma Nwando Akubue Emmanuel Chieloka Chinonyerem Akubue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08142258 2024-05-31 08142258 2025-05-31 08142258 2024-06-01 2025-05-31 08142258 frs-core:CurrentFinancialInstruments 2025-05-31 08142258 frs-core:Non-currentFinancialInstruments 2025-05-31 08142258 frs-core:ComputerEquipment 2025-05-31 08142258 frs-core:ComputerEquipment 2024-06-01 2025-05-31 08142258 frs-core:ComputerEquipment 2024-05-31 08142258 frs-core:FurnitureFittings 2025-05-31 08142258 frs-core:FurnitureFittings 2024-06-01 2025-05-31 08142258 frs-core:FurnitureFittings 2024-05-31 08142258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 08142258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08142258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 08142258 frs-core:MotorVehicles 2025-05-31 08142258 frs-core:MotorVehicles 2024-06-01 2025-05-31 08142258 frs-core:MotorVehicles 2024-05-31 08142258 frs-core:ShareCapital 2025-05-31 08142258 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 08142258 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08142258 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 08142258 frs-bus:SmallEntities 2024-06-01 2025-05-31 08142258 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08142258 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08142258 frs-bus:Director1 2024-06-01 2025-05-31 08142258 frs-bus:Director2 2024-06-01 2025-05-31 08142258 frs-countries:EnglandWales 2024-06-01 2025-05-31 08142258 2023-05-31 08142258 2024-05-31 08142258 2023-06-01 2024-05-31 08142258 frs-core:CurrentFinancialInstruments 2024-05-31 08142258 frs-core:Non-currentFinancialInstruments 2024-05-31 08142258 frs-core:ShareCapital 2024-05-31 08142258 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 08142258
Nwando Care Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Nwando Care Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Nwando Care Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 08142258

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 963,357 |  | 913,783
|  |  | 963,357 |  | 913,783
CURRENT ASSETS
Debtors | 5 | 1,045,279 |  | 599,935 |
Cash at bank and in hand |  | 182,701 |  | 556,435 |
|  | 1,227,980 |  | 1,156,370 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,034,194 ) |  | (1,051,918 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 193,786 |  | 104,452
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,157,143 |  | 1,018,235
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (549,772 ) |  | (555,114 )
NET ASSETS |  |  | 607,371 |  | 463,121
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 607,361 |  | 463,111
SHAREHOLDERS' FUNDS |  |  | 607,371 |  | 463,121

Page 1
Page 2
Nwando Care Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Emmanuel Chieloka Chinonyerem Akubue Director
18/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Nwando Care Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Nwando Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08142258 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, HA7 1JS.
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 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.
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:

Freehold | .
Motor Vehicles | 20% Straight line
Fixtures & Fittings | 20% Straight line
Computer Equipment | 33% Straight line

2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12' 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
...CONTINUED
Page 3
Page 4
Nwando Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.4. Financial Instruments - continued
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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.
2.6. 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: 163 (2024: 122)
163 122
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 834,323 | 60,400 | 28,555 | 48,127 | 971,405
Additions | 34,500 | 32,590 | 13,103 | 1,319 | 81,512
As at 31 May 2025 | 868,823 | 92,990 | 41,658 | 49,446 | 1,052,917
Depreciation
As at 1 June 2024 | - | 16,099 | 16,062 | 25,461 | 57,622
Provided during the period | - | 14,796 | 4,646 | 12,496 | 31,938
As at 31 May 2025 | - | 30,895 | 20,708 | 37,957 | 89,560
Net Book Value
As at 31 May 2025 | 868,823 | 62,095 | 20,950 | 11,489 | 963,357
As at 1 June 2024 | 834,323 | 44,301 | 12,493 | 22,666 | 913,783

Page 4
Page 5
Nwando Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 455,640 |  | 527,617
Amounts owed by group undertakings | 495,314 |  | -
Other debtors | 94,325 |  | 72,318
| 1,045,279 |  | 599,935

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 92,381 |  | 57,796
Bank loans and overdrafts | 6,353 |  | 6,528
Amounts owed to participating interests | - |  | 35,228
Other creditors | 757,453 |  | 722,661
Taxation and social security | 178,007 |  | 229,705
| 1,034,194 |  | 1,051,918

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 24,772 |  | 30,114
Other loans | 525,000 |  | 525,000
| 549,772 |  | 555,114

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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