Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09031495 Mr Weston Kamudyariwa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09031495 2024-05-31 09031495 2025-05-31 09031495 2024-06-01 2025-05-31 09031495 frs-core:CurrentFinancialInstruments 2025-05-31 09031495 frs-core:Non-currentFinancialInstruments 2025-05-31 09031495 frs-core:ComputerEquipment 2025-05-31 09031495 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09031495 frs-core:ComputerEquipment 2024-05-31 09031495 frs-core:FurnitureFittings 2025-05-31 09031495 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09031495 frs-core:FurnitureFittings 2024-05-31 09031495 frs-core:MotorVehicles 2025-05-31 09031495 frs-core:MotorVehicles 2024-06-01 2025-05-31 09031495 frs-core:MotorVehicles 2024-05-31 09031495 frs-core:PlantMachinery 2025-05-31 09031495 frs-core:PlantMachinery 2024-06-01 2025-05-31 09031495 frs-core:PlantMachinery 2024-05-31 09031495 frs-core:ShareCapital 2025-05-31 09031495 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09031495 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09031495 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09031495 frs-bus:SmallEntities 2024-06-01 2025-05-31 09031495 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09031495 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09031495 frs-bus:Director1 2024-06-01 2025-05-31 09031495 frs-countries:EnglandWales 2024-06-01 2025-05-31 09031495 2023-05-31 09031495 2024-05-31 09031495 2023-06-01 2024-05-31 09031495 frs-core:CurrentFinancialInstruments 2024-05-31 09031495 frs-core:Non-currentFinancialInstruments 2024-05-31 09031495 frs-core:ShareCapital 2024-05-31 09031495 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09031495
Independant Community Support Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09031495
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,908 54,177
50,908 54,177
CURRENT ASSETS
Debtors 5 242,633 163,394
Cash at bank and in hand 300,103 595,483
542,736 758,877
Creditors: Amounts Falling Due Within One Year 6 (212,442 ) (337,929 )
NET CURRENT ASSETS (LIABILITIES) 330,294 420,948
TOTAL ASSETS LESS CURRENT LIABILITIES 381,202 475,125
Creditors: Amounts Falling Due After More Than One Year 7 (17,600 ) (34,400 )
NET ASSETS 363,602 440,725
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 363,502 440,625
SHAREHOLDERS' FUNDS 363,602 440,725
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Weston Kamudyariwa
Director
29 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Independant Community Support Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09031495 . The registered office is 17 Heaton Avenue, Romford, RM3 7HB.
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 - 20% straight line
Motor Vehicles - 25% reducing balance
Fixtures & Fittings - 33% straight line
Computer Equipment - 20% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 40 (2024: 30)
40 30
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 16,101 43,218 3,020 3,971 66,310
Additions - - 2,235 1,586 3,821
As at 31 May 2025 16,101 43,218 5,255 5,557 70,131
Depreciation
As at 1 June 2024 2,588 2,554 3,020 3,971 12,133
Provided during the period 3,220 3,261 358 251 7,090
As at 31 May 2025 5,808 5,815 3,378 4,222 19,223
Net Book Value
As at 31 May 2025 10,293 37,403 1,877 1,335 50,908
As at 1 June 2024 13,513 40,664 - - 54,177
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 151,986 146,341
Other debtors 90,647 17,053
242,633 163,394
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 14,000 14,000
Other creditors 33,157 7,748
Taxation and social security 165,285 316,181
212,442 337,929
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 17,600 34,400
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4