Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06981386 Mr David Eastham Mr Jason McGuire iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06981386 2024-08-31 06981386 2025-08-31 06981386 2024-09-01 2025-08-31 06981386 frs-core:CurrentFinancialInstruments 2025-08-31 06981386 frs-core:Non-currentFinancialInstruments 2025-08-31 06981386 frs-core:ComputerEquipment 2025-08-31 06981386 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06981386 frs-core:ComputerEquipment 2024-08-31 06981386 frs-core:FurnitureFittings 2025-08-31 06981386 frs-core:FurnitureFittings 2024-09-01 2025-08-31 06981386 frs-core:FurnitureFittings 2024-08-31 06981386 frs-core:MotorVehicles 2025-08-31 06981386 frs-core:MotorVehicles 2024-09-01 2025-08-31 06981386 frs-core:MotorVehicles 2024-08-31 06981386 frs-core:PlantMachinery 2025-08-31 06981386 frs-core:PlantMachinery 2024-09-01 2025-08-31 06981386 frs-core:PlantMachinery 2024-08-31 06981386 frs-core:ShareCapital 2025-08-31 06981386 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06981386 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06981386 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06981386 frs-bus:SmallEntities 2024-09-01 2025-08-31 06981386 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06981386 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06981386 frs-bus:Director1 2024-09-01 2025-08-31 06981386 frs-bus:Director2 2024-09-01 2025-08-31 06981386 frs-countries:EnglandWales 2024-09-01 2025-08-31 06981386 2023-08-31 06981386 2024-08-31 06981386 2023-09-01 2024-08-31 06981386 frs-core:CurrentFinancialInstruments 2024-08-31 06981386 frs-core:Non-currentFinancialInstruments 2024-08-31 06981386 frs-core:ShareCapital 2024-08-31 06981386 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06981386
Elite Healthcare Ltd
Financial Statements
For The Year Ended 31 August 2025
ADC Accountants Limited
Elite Healthcare Ltd
Contents
Contents

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

Page 1
Elite Healthcare Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 06981386

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,678 |  | 3,372
|  |  | 2,678 |  | 3,372
CURRENT ASSETS
Stocks | 5 | 19,550 |  | 22,495 |
Debtors | 6 | 12,883 |  | 9,490 |
Cash at bank and in hand |  | 60,575 |  | 59,334 |
|  | 93,008 |  | 91,319 |
Creditors: Amounts Falling Due Within One Year | 7 | (34,534 ) |  | (34,175 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 58,474 |  | 57,144
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,152 |  | 60,516
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (26,602 ) |  | (31,831 )
NET ASSETS |  |  | 34,550 |  | 28,685
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 34,450 |  | 28,585
SHAREHOLDERS' FUNDS |  |  | 34,550 |  | 28,685

Page 1
Page 2
Elite Healthcare Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 David Eastham Director | Mr Jason McGuire Director
15/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Elite Healthcare Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Elite Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06981386 . The registered office is Unit 8 Actons Walk, Wigan, Lancashire, WN3 4HN.
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. 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.
2.3. 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:

Plant & Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance
Computer Equipment | 15% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Elite Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
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 year 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 1,813 | 14,083 | 7,570 | 4,807 | 28,273
As at 31 August 2025 | 1,813 | 14,083 | 7,570 | 4,807 | 28,273
Depreciation
As at 1 September 2024 | 1,600 | 12,203 | 6,957 | 4,141 | 24,901
Provided during the period | 32 | 470 | 92 | 100 | 694
As at 31 August 2025 | 1,632 | 12,673 | 7,049 | 4,241 | 25,595
Net Book Value
As at 31 August 2025 | 181 | 1,410 | 521 | 566 | 2,678
As at 1 September 2024 | 213 | 1,880 | 613 | 666 | 3,372

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 19,550 |  | 22,495

Page 4
Page 5
Elite Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,098 |  | 2,157
Other debtors | 10,785 |  | 7,333
| 12,883 |  | 9,490

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,847 |  | 15,497
Other creditors | 2,909 |  | 2,949
Taxation and social security | 14,778 |  | 15,729
| 34,534 |  | 34,175

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 26,602 |  | 31,831

9. Share Capital

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

Page 5