Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09805007 Mr Paul Nugent Ms Alison Wignall Mr David Booth Mr P N Nugent false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09805007 2024-12-31 09805007 2025-12-31 09805007 2025-01-01 2025-12-31 09805007 frs-core:CurrentFinancialInstruments 2025-12-31 09805007 frs-core:Non-currentFinancialInstruments 2025-12-31 09805007 frs-core:BetweenOneFiveYears 2025-12-31 09805007 frs-core:ComputerEquipment 2025-12-31 09805007 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09805007 frs-core:ComputerEquipment 2024-12-31 09805007 frs-core:FurnitureFittings 2025-12-31 09805007 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09805007 frs-core:FurnitureFittings 2024-12-31 09805007 frs-core:NetGoodwill 2025-12-31 09805007 frs-core:NetGoodwill 2024-12-31 09805007 frs-core:MotorVehicles 2025-12-31 09805007 frs-core:MotorVehicles 2025-01-01 2025-12-31 09805007 frs-core:MotorVehicles 2024-12-31 09805007 frs-core:WithinOneYear 2025-12-31 09805007 frs-core:ShareCapital 2025-12-31 09805007 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09805007 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09805007 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09805007 frs-bus:SmallEntities 2025-01-01 2025-12-31 09805007 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09805007 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09805007 1 2025-01-01 2025-12-31 09805007 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 09805007 frs-bus:Director1 2025-01-01 2025-12-31 09805007 frs-bus:Director2 2025-01-01 2025-12-31 09805007 frs-bus:Director3 2025-01-01 2025-12-31 09805007 frs-countries:EnglandWales 2025-01-01 2025-12-31 09805007 2023-12-31 09805007 2024-12-31 09805007 2024-01-01 2024-12-31 09805007 frs-core:CurrentFinancialInstruments 2024-12-31 09805007 frs-core:Non-currentFinancialInstruments 2024-12-31 09805007 frs-core:BetweenOneFiveYears 2024-12-31 09805007 frs-core:MotorVehicles 2024-01-01 2024-12-31 09805007 frs-core:WithinOneYear 2024-12-31 09805007 frs-core:ShareCapital 2024-12-31 09805007 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09805007 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-12-31
Registered number: 09805007
Nugent Sante Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MJH Accountants Limited
Chartered Accountants and Chartered Tax Advisers
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Nugent Sante Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Nugent Sante Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Nugent Sante Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Nugent Sante Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Nugent Sante Limited , as a body, in accordance with the terms of our engagement letter dated 08 February 2016. Our work has been undertaken solely to prepare for your approval the accounts of Nugent Sante Limited and state those matters that we have agreed to state to the directors of Nugent Sante Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nugent Sante Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Nugent Sante Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Nugent Sante Limited . You consider that Nugent Sante Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Nugent Sante Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19 June 2026

MJH Accountants Limited
Chartered Accountants and Chartered Tax Advisers
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Page 1
Page 2
Nugent Sante Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09805007

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 89,295 |  | 121,403
|  |  | 89,295 |  | 121,403
CURRENT ASSETS
Debtors | 6 | 1,085,704 |  | 905,063 |
Cash at bank and in hand |  | 1,724 |  | 98,332 |
|  | 1,087,428 |  | 1,003,395 |
Creditors: Amounts Falling Due Within One Year | 7 | (281,531 ) |  | (218,158 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 805,897 |  | 785,237
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 895,192 |  | 906,640
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (109,224 ) |  | (198,532 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (16,956 ) |  | (23,194 )
NET ASSETS |  |  | 769,012 |  | 684,914
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 768,912 |  | 684,814
SHAREHOLDERS' FUNDS |  |  | 769,012 |  | 684,914

Page 2
Page 3
Nugent Sante Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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 Paul Nugent Director
19 June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Nugent Sante Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Nugent Sante Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09805007 . The registered office is The Energy Centre, 523 Garstang Road, Preston, Lancashire, PR3 5DL.
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 represents commission income receivable from the arrangement and renewal of medical insurance policies.
Commission income is recognised in full at the date the insurance policy is written and the insurer has been instructed, being the point at which the company has fulfilled its performance obligations and entitlement to commission is established. Amounts recognised but not yet received at the reporting date are included within accrued income.
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 | 25% on written down value
Fixtures & Fittings | 20% on written down value
Computer Equipment | 25% on written down value and 33.3% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
Page 4
Page 5
Nugent Sante Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 1
As at 31 December 2025 | 1
Amortisation
As at 1 January 2025 | 1
As at 31 December 2025 | 1
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 161,311 | 2,059 | 29,802 | 193,172
Disposals | - | (2,059 ) | (25,064 ) | (27,123 )
As at 31 December 2025 | 161,311 | - | 4,738 | 166,049
Depreciation
As at 1 January 2025 | 42,251 | 1,597 | 27,921 | 71,769
Provided during the period | 29,765 | 92 | 679 | 30,536
Disposals | - | (1,689 ) | (23,862 ) | (25,551 )
As at 31 December 2025 | 72,016 | - | 4,738 | 76,754
Net Book Value
As at 31 December 2025 | 89,295 | - | - | 89,295
As at 1 January 2025 | 119,060 | 462 | 1,881 | 121,403

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 89,295 |  | 119,060

Page 5
Page 6
Nugent Sante Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 712,959 |  | 602,863
Amounts owed by group undertakings | 23,214 |  | 29,403
Other debtors | 3,407 |  | 7,549
| 739,580 |  | 639,815
Due after more than one year
Amounts owed by group undertakings | 252,424 |  | 265,248
Other debtors | 93,700 |  | -
| 346,124 |  | 265,248
| 1,085,704 |  | 905,063

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 20,057 |  | 19,828
Trade creditors | 80,770 |  | 72
Bank loans and overdrafts | 4,166 |  | 10,000
Other loans | 65,085 |  | 77,570
Amounts owed to group undertakings | 158 |  | -
Other creditors | 56,391 |  | 46,775
Taxation and social security | 54,904 |  | 63,913
| 281,531 |  | 218,158

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 88,729 |  | 108,785
Bank loans | - |  | 4,166
Other loans | 20,495 |  | 85,581
| 109,224 |  | 198,532

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 20,057 |  | 19,828
Later than one year and not later than five years | 88,729 |  | 108,785
| 108,786 |  | 128,613
| 108,786 |  | 128,613

Page 6
Page 7
Nugent Sante Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 16,956 |  | 23,194

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 17,835 |  | 20,993
Later than one year and not later than five years | 12,603 |  | 8,939
| 30,438 |  | 29,932

13. Parent Undertaking and Controlling Party
Nugent Sante Limited is a subsidiary undertaking of Sante Group Limited .
Sante Group Limited is incorporated in the United Kingdom and owns 90% of the issued share capital of Nugent Sante Limited .
Mr P N Nugent exercises control over Sante Group Limited .
As a small group, Sante Group Limited is exempt from the requirement to prepare consolidated financial statements.
Page 7