Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07635994 Mrs Rabia IRSHAD Mr Qasim IRSHAD Qarim Holdings Ltd 4 Scirocco Close, Moulton Park Office Village, Northampton, NN3 6AP true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07635994 2024-08-31 07635994 2025-08-31 07635994 2024-09-01 2025-08-31 07635994 frs-core:CurrentFinancialInstruments 2025-08-31 07635994 frs-core:BetweenOneFiveYears 2025-08-31 07635994 frs-core:ComputerEquipment 2025-08-31 07635994 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07635994 frs-core:ComputerEquipment 2024-08-31 07635994 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 07635994 frs-core:FurnitureFittings 2025-08-31 07635994 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07635994 frs-core:FurnitureFittings 2024-08-31 07635994 frs-core:OtherResidualIntangibleAssets 2025-08-31 07635994 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 07635994 frs-core:OtherResidualIntangibleAssets 2024-08-31 07635994 frs-core:WithinOneYear 2025-08-31 07635994 frs-core:ShareCapital 2025-08-31 07635994 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07635994 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07635994 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07635994 frs-bus:SmallEntities 2024-09-01 2025-08-31 07635994 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07635994 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07635994 1 2024-09-01 2025-08-31 07635994 frs-bus:Director1 2024-09-01 2025-08-31 07635994 frs-bus:Director2 2024-09-01 2025-08-31 07635994 frs-countries:EnglandWales 2024-09-01 2025-08-31 07635994 2023-08-31 07635994 2024-08-31 07635994 2023-09-01 2024-08-31 07635994 frs-core:CurrentFinancialInstruments 2024-08-31 07635994 frs-core:BetweenOneFiveYears 2024-08-31 07635994 frs-core:WithinOneYear 2024-08-31 07635994 frs-core:ShareCapital 2024-08-31 07635994 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07635994
r & Jw Care Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07635994
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,220 19,680
Tangible Assets 5 8,692 10,546
25,912 30,226
CURRENT ASSETS
Debtors 6 770,214 600,998
Cash at bank and in hand 149,739 29,619
919,953 630,617
Creditors: Amounts Falling Due Within One Year 7 (195,695 ) (147,150 )
NET CURRENT ASSETS (LIABILITIES) 724,258 483,467
TOTAL ASSETS LESS CURRENT LIABILITIES 750,170 513,693
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,173 ) (2,636 )
NET ASSETS 747,997 511,057
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 747,897 510,957
SHAREHOLDERS' FUNDS 747,997 511,057
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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 Qasim IRSHAD
Director
29/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
r & Jw Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07635994 . The registered office is 4 Scirocco Close, Northampton, NN3 6AP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the franchise licence which is amortised to profit and loss account over its estimated economic life of 10 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 51 (2024: 55)
51 55
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 63,600
As at 31 August 2025 63,600
Amortisation
As at 1 September 2024 43,920
Provided during the period 2,460
As at 31 August 2025 46,380
Net Book Value
As at 31 August 2025 17,220
As at 1 September 2024 19,680
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 42,523 33,320 75,843
Additions 1,076 - 1,076
As at 31 August 2025 43,599 33,320 76,919
Depreciation
As at 1 September 2024 35,483 29,814 65,297
Provided during the period 2,029 901 2,930
As at 31 August 2025 37,512 30,715 68,227
Net Book Value
As at 31 August 2025 6,087 2,605 8,692
As at 1 September 2024 7,040 3,506 10,546
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 132,394 111,623
Prepayments and accrued income 5,187 4,899
Other debtors 2,593 4,007
Amounts owed by group undertakings 630,040 480,469
770,214 600,998
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,671 9,898
Corporation tax 69,662 38,516
Other taxes and social security 26,594 20,512
Net wages 49,753 48,046
Other creditors 5,312 5,507
Accruals and deferred income 29,703 24,671
195,695 147,150
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 8,394 8,394
Later than one year and not later than five years 7,451 14,933
15,845 23,327
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Qarim Holdings Ltd . Qarim Holdings Ltd was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 4 Scirocco Close, Moulton Park Office Village, Northampton, NN3 6AP . The ultimate controlling party is Qarim Holdings Ltd who controls 100% of the shares of r & Jw Care Ltd .
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