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Registered number: 08937254
Osteopathic Centre for Animals Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08937254
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,560 1,420
1,560 1,420
CURRENT ASSETS
Debtors 6 593 189
Cash at bank and in hand 2,949 19,552
3,542 19,741
Creditors: Amounts Falling Due Within One Year 7 (4,677 ) (6,132 )
NET CURRENT ASSETS (LIABILITIES) (1,135 ) 13,609
TOTAL ASSETS LESS CURRENT LIABILITIES 425 15,029
PROVISIONS FOR LIABILITIES
Deferred Taxation (296 ) (270 )
NET ASSETS 129 14,759
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 29 14,659
SHAREHOLDERS' FUNDS 129 14,759
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For the year ending 31 March 2026 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 S N McGregor
Director
12 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Osteopathic Centre for Animals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08937254 . The registered office is Orchard House, Portway, Wantage, Oxfordshire, OX12 9BU.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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 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. 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.As at the 31 March 2024 it is fully amortised.
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
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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.
2.6. 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: 2 (2025: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 190,000
As at 31 March 2026 190,000
Amortisation
As at 1 April 2025 190,000
As at 31 March 2026 190,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 1,094 2,950 4,044
Additions - 658 658
As at 31 March 2026 1,094 3,608 4,702
Depreciation
As at 1 April 2025 769 1,855 2,624
Provided during the period 81 437 518
As at 31 March 2026 850 2,292 3,142
Net Book Value
As at 31 March 2026 244 1,316 1,560
As at 1 April 2025 325 1,095 1,420
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income - 189
Directors' loan accounts 593 -
593 189
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 264 -
Corporation tax 740 2,001
Accruals and deferred income 3,673 3,876
Directors' loan accounts - 255
4,677 6,132
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Stuart McGregor - 593 - - 593
The above loan is unsecured, interest free and repayable on demand.
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