Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09199276 Mrs Anne Marie Burnett true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09199276 2025-03-31 09199276 2026-03-31 09199276 2025-04-01 2026-03-31 09199276 frs-core:CurrentFinancialInstruments 2026-03-31 09199276 frs-core:ComputerEquipment 2026-03-31 09199276 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09199276 frs-core:ComputerEquipment 2025-03-31 09199276 frs-core:FurnitureFittings 2026-03-31 09199276 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09199276 frs-core:FurnitureFittings 2025-03-31 09199276 frs-core:NetGoodwill 2026-03-31 09199276 frs-core:NetGoodwill 2025-04-01 2026-03-31 09199276 frs-core:NetGoodwill 2025-03-31 09199276 frs-core:ShareCapital 2026-03-31 09199276 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09199276 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09199276 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09199276 frs-bus:SmallEntities 2025-04-01 2026-03-31 09199276 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09199276 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09199276 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 09199276 frs-bus:OrdinaryShareClass1 2026-03-31 09199276 1 2025-04-01 2026-03-31 09199276 frs-bus:Director1 2025-04-01 2026-03-31 09199276 frs-countries:EnglandWales 2025-04-01 2026-03-31 09199276 2024-03-31 09199276 2025-03-31 09199276 2024-04-01 2025-03-31 09199276 frs-core:CurrentFinancialInstruments 2025-03-31 09199276 frs-core:ShareCapital 2025-03-31 09199276 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09199276 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 09199276
Headsmart Rehab Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09199276
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,652 2,064
1,652 2,064
CURRENT ASSETS
Debtors 6 4,285 10,944
Cash at bank and in hand 18,617 34,625
22,902 45,569
Creditors: Amounts Falling Due Within One Year 7 (21,359 ) (31,099 )
NET CURRENT ASSETS (LIABILITIES) 1,543 14,470
TOTAL ASSETS LESS CURRENT LIABILITIES 3,195 16,534
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (249 ) (412 )
NET ASSETS 2,946 16,122
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 2,945 16,121
SHAREHOLDERS' FUNDS 2,946 16,122
Page 1
Page 2
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 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 Anne Marie Burnett
Director
05/08/2026
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
Headsmart Rehab Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09199276 . The registered office is 60 Fen Road, Timberland, Lincoln, LN4 3SD and the normal place of business is at 5 Queens Crescent, Lincoln LN1 1LR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% reducing balance
Computer Equipment 20% reducing balance
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 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.
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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 1
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 15,640
As at 31 March 2026 15,640
Amortisation
As at 1 April 2025 15,640
As at 31 March 2026 15,640
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 215 4,705 4,920
As at 31 March 2026 215 4,705 4,920
Depreciation
As at 1 April 2025 197 2,659 2,856
Provided during the period 3 409 412
As at 31 March 2026 200 3,068 3,268
Net Book Value
As at 31 March 2026 15 1,637 1,652
As at 1 April 2025 18 2,046 2,064
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,730 6,594
Prepayments and accrued income 555 4,350
4,285 10,944
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 3,905 11,160
Accruals and deferred income 1,524 1,770
Director's loan account 15,930 18,169
21,359 31,099
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 249 412
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
2026 2025
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
10. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 22,484 40,575
Final dividend paid 7,000 -
29,484 40,575
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Anne Marie Burnett by virtue of ownership of 100% of the issued share capital in the company.
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