Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08047632 Mr M S Gascoigne Mrs M D Gascoigne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08047632 2025-04-30 08047632 2026-04-30 08047632 2025-05-01 2026-04-30 08047632 frs-core:CurrentFinancialInstruments 2026-04-30 08047632 frs-core:NetGoodwill 2026-04-30 08047632 frs-core:NetGoodwill 2025-05-01 2026-04-30 08047632 frs-core:NetGoodwill 2025-04-30 08047632 frs-core:PlantMachinery 2026-04-30 08047632 frs-core:PlantMachinery 2025-05-01 2026-04-30 08047632 frs-core:PlantMachinery 2025-04-30 08047632 frs-core:ShareCapital 2026-04-30 08047632 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08047632 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08047632 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08047632 frs-bus:SmallEntities 2025-05-01 2026-04-30 08047632 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08047632 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08047632 frs-bus:Director1 2025-05-01 2026-04-30 08047632 frs-bus:Director2 2025-05-01 2026-04-30 08047632 frs-countries:EnglandWales 2025-05-01 2026-04-30 08047632 2024-04-30 08047632 2025-04-30 08047632 2024-05-01 2025-04-30 08047632 frs-core:CurrentFinancialInstruments 2025-04-30 08047632 frs-core:ShareCapital 2025-04-30 08047632 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 08047632
Neuro Case Management Corporation Ltd
Financial Statements
For The Year Ended 30 April 2026
Neuro Case Management Corporation Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Neuro Case Management Corporation Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 08047632

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 29,989 |  | 18,139
|  |  | 29,989 |  | 18,139
CURRENT ASSETS
Debtors | 6 | 117,855 |  | 174,694 |
Cash at bank and in hand |  | 7,135 |  | 10,072 |
|  | 124,990 |  | 184,766 |
Creditors: Amounts Falling Due Within One Year | 7 | (177,084 ) |  | (197,977 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (52,094 ) |  | (13,211 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (22,105 ) |  | 4,928
NET (LIABILITIES)/ASSETS |  |  | (22,105 ) |  | 4,928
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (22,205 ) |  | 4,828
SHAREHOLDERS' FUNDS |  |  | (22,105) |  | 4,928

For the year ending 30 April 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 M S Gascoigne Director
15/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Neuro Case Management Corporation Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Neuro Case Management Corporation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08047632 . The registered office is The Beeches, 53 Kiveton Lane, Todwick, Sheffield, S26 1HJ.
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.
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 five 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 | 25% and 20% on reducing balance

2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or defered tax assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in finacial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
2.7. Research and Development
Expenditure on research and development is written off in the year in which it is incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2025: 45)
26 45
Page 2
Page 3
Neuro Case Management Corporation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2025 | 4,065
As at 30 April 2026 | 4,065
Amortisation
As at 1 May 2025 | 4,065
As at 30 April 2026 | 4,065
Net Book Value
As at 30 April 2026 | -
As at 1 May 2025 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2025 | 105,099
Additions | 19,469
As at 30 April 2026 | 124,568
Depreciation
As at 1 May 2025 | 86,960
Provided during the period | 7,619
As at 30 April 2026 | 94,579
Net Book Value
As at 30 April 2026 | 29,989
As at 1 May 2025 | 18,139

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 117,855 |  | 63,005
Other debtors | - |  | 111,689
| 117,855 |  | 174,694

Page 3
Page 4
Neuro Case Management Corporation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,363 |  | 49,357
Bank loans and overdrafts | - |  | 13,096
Other taxes and social security | 7,457 |  | 15,521
Other creditors | 1,414 |  | -
Directors' loan accounts | 117,850 |  | 120,003
| 177,084 |  | 197,977

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4