Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 August 2023 false 1 June 2024 31 May 2025 31 May 2025 12728139 Mrs Saima Zahur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12728139 2024-05-31 12728139 2025-05-31 12728139 2024-06-01 2025-05-31 12728139 frs-core:CurrentFinancialInstruments 2025-05-31 12728139 frs-core:Non-currentFinancialInstruments 2025-05-31 12728139 frs-core:BetweenOneFiveYears 2025-05-31 12728139 frs-core:FurnitureFittings 2025-05-31 12728139 frs-core:FurnitureFittings 2024-06-01 2025-05-31 12728139 frs-core:FurnitureFittings 2024-05-31 12728139 frs-core:MotorVehicles 2025-05-31 12728139 frs-core:MotorVehicles 2024-06-01 2025-05-31 12728139 frs-core:MotorVehicles 2024-05-31 12728139 frs-core:PlantMachinery 2025-05-31 12728139 frs-core:PlantMachinery 2024-06-01 2025-05-31 12728139 frs-core:PlantMachinery 2024-05-31 12728139 frs-core:WithinOneYear 2025-05-31 12728139 frs-core:ShareCapital 2025-05-31 12728139 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 12728139 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12728139 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 12728139 frs-bus:SmallEntities 2024-06-01 2025-05-31 12728139 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12728139 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12728139 frs-bus:Director1 2024-06-01 2025-05-31 12728139 frs-countries:EnglandWales 2024-06-01 2025-05-31 12728139 2023-07-31 12728139 2024-05-31 12728139 2023-08-01 2024-05-31 12728139 frs-core:CurrentFinancialInstruments 2024-05-31 12728139 frs-core:Non-currentFinancialInstruments 2024-05-31 12728139 frs-core:BetweenOneFiveYears 2024-05-31 12728139 frs-core:WithinOneYear 2024-05-31 12728139 frs-core:ShareCapital 2024-05-31 12728139 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 12728139
Mindfulness Health Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
AWR Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12728139
31 May 2025 31 May 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,176 43,116
35,176 43,116
CURRENT ASSETS
Debtors 5 100,050 48,529
Cash at bank and in hand 259,503 254,466
359,553 302,995
Creditors: Amounts Falling Due Within One Year 6 (286,429 ) (151,191 )
NET CURRENT ASSETS (LIABILITIES) 73,124 151,804
TOTAL ASSETS LESS CURRENT LIABILITIES 108,300 194,920
Creditors: Amounts Falling Due After More Than One Year 7 (28,222 ) (41,993 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,778 ) -
NET ASSETS 71,300 152,927
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 71,200 152,827
SHAREHOLDERS' FUNDS 71,300 152,927
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 her 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
Mrs Saima Zahur
Director
29/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mindfulness Health Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12728139 . The registered office is Lawrence House, 37 Normanton Road, Derby, Derby, DE1 2GJ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 15% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 5 (2024: 4)
5 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2024 11,351 46,490 1,394 59,235
Additions 3,464 - - 3,464
As at 31 May 2025 14,815 46,490 1,394 62,699
Depreciation
As at 1 June 2024 8,716 6,974 429 16,119
Provided during the period 1,896 9,298 210 11,404
As at 31 May 2025 10,612 16,272 639 27,523
Net Book Value
As at 31 May 2025 4,203 30,218 755 35,176
As at 1 June 2024 2,635 39,516 965 43,116
5. Debtors
31 May 2025 31 May 2024
£ £
Due within one year
Trade debtors 51,247 6,226
Amounts owed by group undertakings 48,803 42,303
100,050 48,529
6. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 May 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,850 -
Trade creditors 105,040 40,732
Amounts owed to group undertakings 47,396 47,526
Other creditors 41,805 27,006
Taxation and social security 85,338 35,927
286,429 151,191
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2025 31 May 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,222 41,993
8. Obligations Under Finance Leases and Hire Purchase
31 May 2025 31 May 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,850 -
Later than one year and not later than five years 28,222 41,993
35,072 41,993
35,072 41,993
9. Share Capital
31 May 2025 31 May 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5