Acorah Software Products - Accounts Production 19.4.351 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09324488 Dr N Ahmad iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09324488 2024-11-30 09324488 2025-11-30 09324488 2024-12-01 2025-11-30 09324488 frs-core:CurrentFinancialInstruments 2025-11-30 09324488 frs-core:ComputerEquipment 2025-11-30 09324488 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09324488 frs-core:ComputerEquipment 2024-11-30 09324488 frs-core:MotorVehicles 2025-11-30 09324488 frs-core:MotorVehicles 2024-12-01 2025-11-30 09324488 frs-core:MotorVehicles 2024-11-30 09324488 frs-core:PlantMachinery 2025-11-30 09324488 frs-core:PlantMachinery 2024-12-01 2025-11-30 09324488 frs-core:PlantMachinery 2024-11-30 09324488 frs-core:ShareCapital 2025-11-30 09324488 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09324488 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09324488 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09324488 frs-bus:SmallEntities 2024-12-01 2025-11-30 09324488 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09324488 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09324488 frs-bus:Director1 2024-12-01 2025-11-30 09324488 frs-countries:EnglandWales 2024-12-01 2025-11-30 09324488 2023-11-30 09324488 2024-11-30 09324488 2023-12-01 2024-11-30 09324488 frs-core:CurrentFinancialInstruments 2024-11-30 09324488 frs-core:ShareCapital 2024-11-30 09324488 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09324488
Commisceo Primary Care Solutions Limited
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: 09324488
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,329 47,282
Investment Properties 5 892,430 892,430
955,759 939,712
CURRENT ASSETS
Debtors 6 424,548 354,918
Cash at bank and in hand 5,204,622 4,689,376
5,629,170 5,044,294
Creditors: Amounts Falling Due Within One Year 7 (1,473,696 ) (912,190 )
NET CURRENT ASSETS (LIABILITIES) 4,155,474 4,132,104
TOTAL ASSETS LESS CURRENT LIABILITIES 5,111,233 5,071,816
NET ASSETS 5,111,233 5,071,816
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 5,111,229 5,071,812
SHAREHOLDERS' FUNDS 5,111,233 5,071,816
Page 1
Page 2
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 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
Dr N Ahmad
Director
25 September 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
Commisceo Primary Care Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09324488 . The registered office is Suite Seven The Skyline Plaza, 45 Victoria Avenue, Southend-On-Sea, Essex, SS2 6BB.
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 taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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% Reducing balance
Motor Vehicles 20% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 22 (2024: 26)
22 26
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 34,310 73,377 21,204 128,891
Additions - 26,676 6,423 33,099
As at 30 November 2025 34,310 100,053 27,627 161,990
Depreciation
As at 1 December 2024 23,848 39,183 18,578 81,609
Provided during the period 2,616 12,174 2,262 17,052
As at 30 November 2025 26,464 51,357 20,840 98,661
Net Book Value
As at 30 November 2025 7,846 48,696 6,787 63,329
As at 1 December 2024 10,462 34,194 2,626 47,282
5. Investment Property
2025
£
Fair Value
As at 1 December 2024 and 30 November 2025 892,430
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 424,548 354,918
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 636,438 1,298
Other creditors 758,707 764,173
Taxation and social security 78,551 146,719
1,473,696 912,190
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 5