Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08338867 Mr Krupeshkumar Patel Mr Mineshkumar PATEL iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08338867 2024-12-31 08338867 2025-12-31 08338867 2025-01-01 2025-12-31 08338867 frs-core:CurrentFinancialInstruments 2025-12-31 08338867 frs-core:Non-currentFinancialInstruments 2025-12-31 08338867 frs-core:FurnitureFittings 2025-12-31 08338867 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08338867 frs-core:FurnitureFittings 2024-12-31 08338867 frs-core:NetGoodwill 2025-12-31 08338867 frs-core:NetGoodwill 2025-01-01 2025-12-31 08338867 frs-core:NetGoodwill 2024-12-31 08338867 frs-core:MotorVehicles 2025-12-31 08338867 frs-core:MotorVehicles 2025-01-01 2025-12-31 08338867 frs-core:MotorVehicles 2024-12-31 08338867 frs-core:PlantMachinery 2025-12-31 08338867 frs-core:PlantMachinery 2025-01-01 2025-12-31 08338867 frs-core:PlantMachinery 2024-12-31 08338867 frs-core:ShareCapital 2025-12-31 08338867 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08338867 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08338867 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08338867 frs-bus:SmallEntities 2025-01-01 2025-12-31 08338867 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08338867 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08338867 frs-bus:Director1 2025-01-01 2025-12-31 08338867 frs-bus:Director2 2025-01-01 2025-12-31 08338867 frs-core:Non-currentFinancialInstruments 1 2025-12-31 08338867 frs-countries:EnglandWales 2025-01-01 2025-12-31 08338867 2023-12-31 08338867 2024-12-31 08338867 2024-01-01 2024-12-31 08338867 frs-core:CurrentFinancialInstruments 2024-12-31 08338867 frs-core:Non-currentFinancialInstruments 2024-12-31 08338867 frs-core:ShareCapital 2024-12-31 08338867 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08338867 frs-core:Non-currentFinancialInstruments 1 2024-12-31
Registered number: 08338867
Prescription2you Healthcare Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Farringdon & Co
Chartered Accountants
176 Franciscan Road
London
SW17 8HH
Prescription2you Healthcare Ltd
Contents
Contents

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

Page 1
Prescription2you Healthcare Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08338867

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 928,264 |  | 1,053,423
Tangible Assets | 5 |  | 16,582 |  | 20,275
|  |  | 944,846 |  | 1,073,698
CURRENT ASSETS
Stocks | 6 | 122,169 |  | 108,450 |
Debtors | 7 | 379,760 |  | 410,103 |
Cash at bank and in hand |  | 845,123 |  | 690,107 |
|  | 1,347,052 |  | 1,208,660 |
Creditors: Amounts Falling Due Within One Year | 8 | (375,054 ) |  | (338,075 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 971,998 |  | 870,585
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,916,844 |  | 1,944,283
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (30,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,007 ) |  | (3,570 )
NET ASSETS |  |  | 1,914,837 |  | 1,910,713
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,914,737 |  | 1,910,613
SHAREHOLDERS' FUNDS |  |  | 1,914,837 |  | 1,910,713

Page 1
Page 2
Prescription2you Healthcare Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Krupeshkumar Patel Director
01/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Prescription2you Healthcare Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Prescription2you Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08338867 . The registered office is 176 Franciscan Road, Tooting, London, SW17 8HH.
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 for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. 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.
2.4. 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
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Prescription2you Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 25)
27 25
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 2,503,182
As at 31 December 2025 | 2,503,182
Amortisation
As at 1 January 2025 | 1,449,759
Provided during the period | 125,159
As at 31 December 2025 | 1,574,918
Net Book Value
As at 31 December 2025 | 928,264
As at 1 January 2025 | 1,053,423

Page 4
Page 5
Prescription2you Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 63,696 | 10,490 | 67,903 | 142,089
Additions | - | 3,900 | 1,264 | 5,164
Disposals | - | (4,995 ) | - | (4,995 )
As at 31 December 2025 | 63,696 | 9,395 | 69,167 | 142,258
Depreciation
As at 1 January 2025 | 54,685 | 2,623 | 64,506 | 121,814
Provided during the period | 2,253 | 1,693 | 1,165 | 5,111
Disposals | - | (1,249 ) | - | (1,249 )
As at 31 December 2025 | 56,938 | 3,067 | 65,671 | 125,676
Net Book Value
As at 31 December 2025 | 6,758 | 6,328 | 3,496 | 16,582
As at 1 January 2025 | 9,011 | 7,867 | 3,397 | 20,275

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 122,169 |  | 108,450

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 270,775 |  | 292,770
Prepayments and accrued income | 15,460 |  | 14,856
VAT | 93,525 |  | 102,477
| 379,760 |  | 410,103

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Prescription2you Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 225,384 |  | 252,153
Corporation tax | 41,539 |  | 66,720
Other taxes and social security | 9,008 |  | 5,989
Accruals | 68,464 |  | 12,554
Directors' loan accounts | 30,659 |  | 659
| 375,054 |  | 338,075

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 30,000

10. Share Capital

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

11. Related Party Transactions
The company was under the control of Mr K C Patel and Mr M C Patel throughout the current period. They are the directors of the company and own 100% of the share capital.
The directors advanced amounts to the company in order to finance the acquisition of business of Prescription2you Limited. The balance owed to the directors as at the end of the period was £30,659 (2024 £659) and is shown under creditors due within one year. These are repayable on demand and are interest free.
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