Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10497748 Dr Sumantra Kumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10497748 2024-11-30 10497748 2025-11-30 10497748 2024-12-01 2025-11-30 10497748 frs-core:CurrentFinancialInstruments 2025-11-30 10497748 frs-core:ComputerEquipment 2025-11-30 10497748 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10497748 frs-core:ComputerEquipment 2024-11-30 10497748 frs-core:MotorVehicles 2025-11-30 10497748 frs-core:MotorVehicles 2024-12-01 2025-11-30 10497748 frs-core:MotorVehicles 2024-11-30 10497748 frs-core:ShareCapital 2025-11-30 10497748 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10497748 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10497748 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10497748 frs-bus:SmallEntities 2024-12-01 2025-11-30 10497748 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10497748 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10497748 frs-core:ListedExchangeTraded 2025-11-30 10497748 frs-core:ListedExchangeTraded 2024-11-30 10497748 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 10497748 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-11-30 10497748 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-11-30 10497748 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 10497748 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 10497748 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 10497748 frs-bus:Director1 2024-12-01 2025-11-30 10497748 frs-countries:EnglandWales 2024-12-01 2025-11-30 10497748 2023-11-30 10497748 2024-11-30 10497748 2023-12-01 2024-11-30 10497748 frs-core:CurrentFinancialInstruments 2024-11-30 10497748 frs-core:ShareCapital 2024-11-30 10497748 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10497748
S Kumar Diagnostics Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10497748
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,218 45,641
Investments 5 1,579,860 864,840
1,616,078 910,481
CURRENT ASSETS
Debtors 6 33,233 33,502
Cash at bank and in hand 267,295 716,761
300,528 750,263
Creditors: Amounts Falling Due Within One Year 7 (95,060 ) (71,721 )
NET CURRENT ASSETS (LIABILITIES) 205,468 678,542
TOTAL ASSETS LESS CURRENT LIABILITIES 1,821,546 1,589,023
NET ASSETS 1,821,546 1,589,023
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,821,446 1,588,923
SHAREHOLDERS' FUNDS 1,821,546 1,589,023
Page 1
Page 2
For the year ending 30 November 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
Dr Sumantra Kumar
Director
24/07/2026
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
S Kumar Diagnostics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10497748 . The registered office is Sharpe Medical Accounting Ltd, Normanby Gateway, Lysaghts Way, Scunthorpe, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
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:
Motor Vehicles 20% Reducing Balance Method
Computer Equipment 20% Straight Line Method
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 year 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 asset reflects 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.
...CONTINUED
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2.4. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 76,625 5,846 82,471
As at 30 November 2025 76,625 5,846 82,471
Depreciation
As at 1 December 2024 33,570 3,260 36,830
Provided during the period 8,611 812 9,423
As at 30 November 2025 42,181 4,072 46,253
Net Book Value
As at 30 November 2025 34,444 1,774 36,218
As at 1 December 2024 43,055 2,586 45,641
5. Investments
Listed
£
Cost or Valuation
As at 1 December 2024 864,840
Additions 650,001
Revaluations 65,019
As at 30 November 2025 1,579,860
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 1,579,860
As at 1 December 2024 864,840
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 29,944 28,933
Prepayments and accrued income 3,289 3,305
Other taxes and social security - 1,264
33,233 33,502
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 89,306 69,216
Other taxes and social security 977 -
Accruals and deferred income 3,424 2,250
Capital grants 88 -
Director's loan account 1,265 255
95,060 71,721
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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