Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09512828 Mr Husainali Alidina true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09512828 2025-03-31 09512828 2026-03-31 09512828 2025-04-01 2026-03-31 09512828 frs-core:Non-currentFinancialInstruments 2026-03-31 09512828 frs-core:ComputerEquipment 2026-03-31 09512828 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09512828 frs-core:ComputerEquipment 2025-03-31 09512828 frs-core:FurnitureFittings 2026-03-31 09512828 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09512828 frs-core:FurnitureFittings 2025-03-31 09512828 frs-core:NetGoodwill 2026-03-31 09512828 frs-core:NetGoodwill 2025-04-01 2026-03-31 09512828 frs-core:NetGoodwill 2025-03-31 09512828 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 09512828 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 09512828 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 09512828 frs-core:MotorVehicles 2026-03-31 09512828 frs-core:MotorVehicles 2025-04-01 2026-03-31 09512828 frs-core:MotorVehicles 2025-03-31 09512828 frs-core:ShareCapital 2026-03-31 09512828 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09512828 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09512828 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09512828 frs-bus:SmallEntities 2025-04-01 2026-03-31 09512828 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09512828 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09512828 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 09512828 frs-bus:OrdinaryShareClass1 2026-03-31 09512828 1 2025-04-01 2026-03-31 09512828 frs-bus:Director1 2025-04-01 2026-03-31 09512828 frs-countries:EnglandWales 2025-04-01 2026-03-31 09512828 2024-03-31 09512828 2025-03-31 09512828 2024-04-01 2025-03-31 09512828 frs-core:Non-currentFinancialInstruments 2025-03-31 09512828 frs-core:ShareCapital 2025-03-31 09512828 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09512828 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 09512828
Kings Healthcare Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09512828
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 120,370 132,896
120,370 132,896
CURRENT ASSETS
Stocks 6 40,000 40,622
Debtors 164,990 93,949
Cash at bank and in hand 143,643 142,553
348,633 277,124
Creditors: Amounts Falling Due Within One Year (199,470 ) (137,842 )
NET CURRENT ASSETS (LIABILITIES) 149,163 139,282
TOTAL ASSETS LESS CURRENT LIABILITIES 269,533 272,178
Creditors: Amounts Falling Due After More Than One Year - (2,422 )
NET ASSETS 269,533 269,756
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 269,433 269,656
SHAREHOLDERS' FUNDS 269,533 269,756
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 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
Mr Husainali Alidina
Director
29/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kings Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09512828 . The registered office is 33 Strutton Ground, London, SW1P 2HY.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is stated at cost less accumulated amortisation and accumulated impairment losses. Amortisation is charged on a straight-line basis over the goodwill's estimated useful economic life of 10 years. As at the reporting date, the goodwill has been fully amortised and its carrying amount is £Nil
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 No Depreciation provided
Motor Vehicles 10% on cost
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 5)
7 5
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 445,998
As at 31 March 2026 445,998
Amortisation
As at 1 April 2025 445,998
As at 31 March 2026 445,998
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 28,976 49,590 97,738 17,272 193,576
Additions - - 1,963 4,964 6,927
As at 31 March 2026 28,976 49,590 99,701 22,236 200,503
Depreciation
As at 1 April 2025 - 16,117 39,098 5,465 60,680
Provided during the period - 4,959 11,863 2,631 19,453
As at 31 March 2026 - 21,076 50,961 8,096 80,133
Net Book Value
As at 31 March 2026 28,976 28,514 48,740 14,140 120,370
As at 1 April 2025 28,976 33,473 58,640 11,807 132,896
6. Stocks
2026 2025
£ £
Stock 40,000 40,622
Page 5
Page 6
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Husainali Alidina by virtue of his ownership of 100% of the issued share capital in the company.
Page 6