Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 29 August 2023 false 1 September 2024 31 August 2025 31 August 2025 SC780608 Mr Abbas Hashmi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC780608 2024-08-31 SC780608 2025-08-31 SC780608 2024-09-01 2025-08-31 SC780608 frs-core:CurrentFinancialInstruments 2025-08-31 SC780608 frs-core:Non-currentFinancialInstruments 2025-08-31 SC780608 frs-core:ComputerEquipment 2025-08-31 SC780608 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC780608 frs-core:ComputerEquipment 2024-08-31 SC780608 frs-core:FurnitureFittings 2025-08-31 SC780608 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC780608 frs-core:FurnitureFittings 2024-08-31 SC780608 frs-core:NetGoodwill 2025-08-31 SC780608 frs-core:NetGoodwill 2024-09-01 2025-08-31 SC780608 frs-core:NetGoodwill 2024-08-31 SC780608 frs-core:MotorVehicles 2025-08-31 SC780608 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC780608 frs-core:MotorVehicles 2024-08-31 SC780608 frs-core:PlantMachinery 2025-08-31 SC780608 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC780608 frs-core:PlantMachinery 2024-08-31 SC780608 frs-core:ShareCapital 2025-08-31 SC780608 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC780608 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC780608 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC780608 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC780608 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC780608 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC780608 frs-bus:Director1 2024-09-01 2025-08-31 SC780608 frs-bus:Director1 2024-08-31 SC780608 frs-bus:Director1 2025-08-31 SC780608 frs-countries:Scotland 2024-09-01 2025-08-31 SC780608 2023-08-28 SC780608 2024-08-31 SC780608 2023-08-29 2024-08-31 SC780608 frs-core:CurrentFinancialInstruments 2024-08-31 SC780608 frs-core:Non-currentFinancialInstruments 2024-08-31 SC780608 frs-core:ShareCapital 2024-08-31 SC780608 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC780608
BH Healthcare Ltd
Financial Statements
For The Year Ended 31 August 2025
Khokhar McAdam Ltd
Chartered Accountants
1 Eagle Street
Glasgow
G4 9XA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC780608
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 556,944 -
Tangible Assets 5 79,131 7,299
636,075 7,299
CURRENT ASSETS
Debtors 6 65,457 19,868
Cash at bank and in hand 3,399 1,743
68,856 21,611
Creditors: Amounts Falling Due Within One Year 7 (134,254 ) (27,530 )
NET CURRENT ASSETS (LIABILITIES) (65,398 ) (5,919 )
TOTAL ASSETS LESS CURRENT LIABILITIES 570,677 1,380
Creditors: Amounts Falling Due After More Than One Year 8 (570,546 ) -
NET ASSETS 131 1,380
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 130 1,379
SHAREHOLDERS' FUNDS 131 1,380
Page 1
Page 2
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 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 Abbas Hashmi
Director
6 July 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
BH Healthcare Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC780608 . The registered office is 1 Eagle Street , Craighall Business Park, Glasgow, Scotland, G4 9XA.
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 - 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 the 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:
Plant & Machinery 20% SL
Motor Vehicles 20% SL
Fixtures & Fittings 20% SL
Computer Equipment 20% SL
Page 3
Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 2)
8 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 -
Additions 618,827
As at 31 August 2025 618,827
Amortisation
As at 1 September 2024 -
Provided during the period 61,883
As at 31 August 2025 61,883
Net Book Value
As at 31 August 2025 556,944
As at 1 September 2024 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 - - - 9,124 9,124
Additions 45,763 43,899 2,409 - 92,071
As at 31 August 2025 45,763 43,899 2,409 9,124 101,195
Depreciation
As at 1 September 2024 - - - 1,825 1,825
Provided during the period 9,153 8,780 482 1,824 20,239
As at 31 August 2025 9,153 8,780 482 3,649 22,064
Net Book Value
As at 31 August 2025 36,610 35,119 1,927 5,475 79,131
As at 1 September 2024 - - - 7,299 7,299
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 49,805 19,868
Due after more than one year
Other debtors 15,652 -
65,457 19,868
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 79,308 -
Other creditors 12,118 35
Taxation and social security 42,829 27,495
134,254 27,530
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 535,152 -
Other creditors 35,394 -
570,546 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Abbas Hashmi 19,868 26,509 - - 46,377
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
BH Propco LtdBH Propco Ltd is a company under the common control of Dr Abbas Hashmi, who is also a director and shareholder of BH Healthcare Ltd.During the year, 2 lease payments of £1,600 each were made to BH Propco Ltd in respect of rent, totalling £3,200. An outstanding balance of £3,200 remained at the year end.

BH Propco Ltd

BH Propco Ltd is a company under the common control of Dr Abbas Hashmi, who is also a director and shareholder of BH Healthcare Ltd.

During the year, 2 lease payments of £1,600 each were made to BH Propco Ltd in respect of rent, totalling £3,200. An outstanding balance of £3,200 remained at the year end.

BH Surgery LtdBH Surgery Ltd is a company under the common control of Dr Mehran Hashmi, who is a brother of Dr Abbas Hashmi.During the year, payments totalling £927 were made to BH Surgery Ltd in respect of visiting oral surgeon fees. No balance remained outstanding at the year end.

BH Surgery Ltd

BH Surgery Ltd is a company under the common control of Dr Mehran Hashmi, who is a brother of Dr Abbas Hashmi.

During the year, payments totalling £927 were made to BH Surgery Ltd in respect of visiting oral surgeon fees. No balance remained outstanding at the year end.

Page 6