Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09871106 S E Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09871106 2024-11-30 09871106 2025-11-30 09871106 2024-12-01 2025-11-30 09871106 frs-core:CurrentFinancialInstruments 2025-11-30 09871106 frs-core:FurnitureFittings 2025-11-30 09871106 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09871106 frs-core:FurnitureFittings 2024-11-30 09871106 frs-core:NetGoodwill 2025-11-30 09871106 frs-core:NetGoodwill 2024-12-01 2025-11-30 09871106 frs-core:NetGoodwill 2024-11-30 09871106 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 09871106 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 09871106 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09871106 frs-core:ShareCapital 2025-11-30 09871106 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09871106 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09871106 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09871106 frs-bus:SmallEntities 2024-12-01 2025-11-30 09871106 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09871106 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09871106 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 09871106 frs-bus:OrdinaryShareClass1 2025-11-30 09871106 frs-bus:Director1 2024-12-01 2025-11-30 09871106 frs-countries:EnglandWales 2024-12-01 2025-11-30 09871106 2023-11-30 09871106 2024-11-30 09871106 2023-12-01 2024-11-30 09871106 frs-core:CurrentFinancialInstruments 2024-11-30 09871106 frs-core:ShareCapital 2024-11-30 09871106 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09871106 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 09871106
Balanced Back 2 Health Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09871106
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,799 10,549
3,799 10,549
CURRENT ASSETS
Cash at bank and in hand 14,784 19,248
14,784 19,248
Creditors: Amounts Falling Due Within One Year 6 (7,718 ) (9,607 )
NET CURRENT ASSETS (LIABILITIES) 7,066 9,641
TOTAL ASSETS LESS CURRENT LIABILITIES 10,865 20,190
PROVISIONS FOR LIABILITIES
Deferred Taxation (722 ) (191 )
NET ASSETS 10,143 19,999
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 10,142 19,998
SHAREHOLDERS' FUNDS 10,143 19,999
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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 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
S E Smith
Director
27/08/2026
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
Balanced Back 2 Health Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09871106 . The registered office is Sun Cottage, Tilford Road, Churt, Farnham, GU10 2LH.
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, excluding discounts, rebates, Value Added Tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of 5 years.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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:
Leasehold 5% Straight Line
Fixtures & Fittings 20% Straight Line
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.
2.6. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
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2.7. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 32,000
As at 30 November 2025 32,000
Amortisation
As at 1 December 2024 32,000
As at 30 November 2025 32,000
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 13,638 7,938 21,576
Additions - 4,071 4,071
Disposals (13,638 ) (5,185 ) (18,823 )
As at 30 November 2025 - 6,824 6,824
Depreciation
As at 1 December 2024 4,092 6,935 11,027
Provided during the period 682 1,275 1,957
Disposals (4,774 ) (5,185 ) (9,959 )
As at 30 November 2025 - 3,025 3,025
Net Book Value
As at 30 November 2025 - 3,799 3,799
As at 1 December 2024 9,546 1,003 10,549
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other loans - 1,054
Other creditors 1,195 1,157
Taxation and social security 6,523 7,396
7,718 9,607
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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