Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 06610649 Mrs B D Kelly Mrs B D Kelly true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06610649 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-09-30 06610649 2024-09-30 06610649 2025-09-30 06610649 2024-10-01 2025-09-30 06610649 frs-core:CurrentFinancialInstruments 2025-09-30 06610649 frs-core:Non-currentFinancialInstruments 2025-09-30 06610649 frs-core:ComputerEquipment 2024-10-01 2025-09-30 06610649 frs-core:FurnitureFittings 2024-10-01 2025-09-30 06610649 frs-core:NetGoodwill 2025-09-30 06610649 frs-core:NetGoodwill 2024-10-01 2025-09-30 06610649 frs-core:NetGoodwill 2024-09-30 06610649 frs-core:LandBuildings 2025-09-30 06610649 frs-core:LandBuildings 2024-10-01 2025-09-30 06610649 frs-core:LandBuildings 2024-09-30 06610649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 06610649 frs-core:MotorVehicles 2024-10-01 2025-09-30 06610649 frs-core:PlantMachinery 2025-09-30 06610649 frs-core:PlantMachinery 2024-10-01 2025-09-30 06610649 frs-core:PlantMachinery 2024-09-30 06610649 frs-core:CapitalRedemptionReserve 2025-09-30 06610649 frs-core:ShareCapital 2025-09-30 06610649 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 06610649 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06610649 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 06610649 frs-bus:SmallEntities 2024-10-01 2025-09-30 06610649 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06610649 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06610649 1 2024-10-01 2025-09-30 06610649 frs-bus:Director1 2024-10-01 2025-09-30 06610649 frs-countries:EnglandWales 2024-10-01 2025-09-30 06610649 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 06610649 2023-09-30 06610649 2024-09-30 06610649 2023-10-01 2024-09-30 06610649 frs-core:CurrentFinancialInstruments 2024-09-30 06610649 frs-core:Non-currentFinancialInstruments 2024-09-30 06610649 frs-core:CapitalRedemptionReserve 2024-09-30 06610649 frs-core:ShareCapital 2024-09-30 06610649 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 06610649
RKS Occupational Therapy Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Robert Jones Accountants Limited
Chartered Accountants
Oaktree Court Business Centre,
Mill Lane
Ness
Cheshire
CH64 8TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06610649
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 146,010 123,914
146,010 123,914
CURRENT ASSETS
Stocks 86,355 67,815
Debtors 6 115,966 100,763
Cash at bank and in hand 182,357 159,610
384,678 328,188
Creditors: Amounts Falling Due Within One Year 7 (211,219 ) (155,726 )
NET CURRENT ASSETS (LIABILITIES) 173,459 172,462
TOTAL ASSETS LESS CURRENT LIABILITIES 319,469 296,376
Creditors: Amounts Falling Due After More Than One Year 8 (92,881 ) (112,867 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,358 ) (18,425 )
NET ASSETS 203,230 165,084
CAPITAL AND RESERVES
Called up share capital 51 51
Capital redemption reserve 51 51
Profit and Loss Account 203,128 164,982
SHAREHOLDERS' FUNDS 203,230 165,084
Page 1
Page 2
For the year ending 30 September 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 B D Kelly
Director
22 June 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RKS Occupational Therapy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06610649 . The registered office is Unit 4 Cheshire Oaks trade Park, Stanney Mill Road, Little Stanney, Chester, Cheshire, CH2 4JZ.
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.
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 5 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:
Freehold 10% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 50% on cost
2.5. 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.
2.6. 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. 
Page 3
Page 4
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 13,450
As at 30 September 2025 13,450
Amortisation
As at 1 October 2024 13,450
As at 30 September 2025 13,450
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 October 2024 79,377 182,771 262,148
Additions - 68,747 68,747
As at 30 September 2025 79,377 251,518 330,895
Depreciation
As at 1 October 2024 77,660 60,574 138,234
Provided during the period 429 46,222 46,651
As at 30 September 2025 78,089 106,796 184,885
Net Book Value
As at 30 September 2025 1,288 144,722 146,010
As at 1 October 2024 1,717 122,197 123,914
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 80,668 61,016
Other debtors 35,298 39,747
115,966 100,763
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,280 6,624
Trade creditors 130,374 90,313
Bank loans and overdrafts 8,036 9,115
Other creditors 42,029 27,925
Taxation and social security 18,500 21,749
211,219 155,726
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,212 14,351
Bank loans 70,669 98,516
92,881 112,867
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 36,568 59,394
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 34,492 20,975
Bank loans and overdrafts 78,705 107,631
10. Ultimate Controlling Party
The company's ultimate controlling party is Mrs B D Kelly by virtue of her ownership of 100% of the issued share capital in the company.
Page 6