Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 14351989 Mr Bhaskerbhai Bhakta Ms Minaxiben Bhakta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14351989 2025-01-31 14351989 2026-01-31 14351989 2025-02-01 2026-01-31 14351989 frs-core:Non-currentFinancialInstruments 2026-01-31 14351989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 14351989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 14351989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 14351989 frs-core:ShareCapital 2026-01-31 14351989 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 14351989 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14351989 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 14351989 frs-bus:SmallEntities 2025-02-01 2026-01-31 14351989 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 14351989 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14351989 frs-core:CostValuation 2025-01-31 14351989 frs-core:AdditionsToInvestments 2026-01-31 14351989 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-01-31 14351989 frs-core:CostValuation 2026-01-31 14351989 frs-core:ListedExchangeTraded 2026-01-31 14351989 frs-core:ListedExchangeTraded 2025-01-31 14351989 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 14351989 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-01-31 14351989 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-01-31 14351989 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-01-31 14351989 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 14351989 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-01-31 14351989 frs-core:UnlistedNon-exchangeTraded 2026-01-31 14351989 frs-core:UnlistedNon-exchangeTraded 2025-01-31 14351989 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 14351989 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 14351989 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 14351989 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 14351989 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 14351989 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 14351989 frs-bus:Director1 2025-02-01 2026-01-31 14351989 frs-bus:Director2 2025-02-01 2026-01-31 14351989 frs-countries:EnglandWales 2025-02-01 2026-01-31 14351989 2024-01-31 14351989 2025-01-31 14351989 2024-02-01 2025-01-31 14351989 frs-core:Non-currentFinancialInstruments 2025-01-31 14351989 frs-core:ShareCapital 2025-01-31 14351989 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 14351989
Melody Healthcare (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
England
WS4 2LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14351989
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 365,680 365,680
Investments 5 161,356 161,838
527,036 527,518
CURRENT ASSETS
Cash at bank and in hand 1,267 1,773
1,267 1,773
Creditors: Amounts Falling Due Within One Year (192,426 ) (156,685 )
NET CURRENT ASSETS (LIABILITIES) (191,159 ) (154,912 )
TOTAL ASSETS LESS CURRENT LIABILITIES 335,877 372,606
Creditors: Amounts Falling Due After More Than One Year (270,716 ) (282,792 )
NET ASSETS 65,161 89,814
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 65,061 89,714
SHAREHOLDERS' FUNDS 65,161 89,814
Page 1
Page 2
For the year ending 31 January 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 Bhaskerbhai Bhakta
Director
16/10/2026
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
Melody Healthcare (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14351989 . The registered office is Office 1 , 21 Hatherton Street, Walsall, WS4 2LA.
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. 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:
Freehold None depreciation
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 February 2025 365,680
As at 31 January 2026 365,680
Net Book Value
As at 31 January 2026 365,680
As at 1 February 2025 365,680
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 February 2025 120,422 41,416 161,838
Additions 572 - 572
Revaluations (1,054 ) - (1,054 )
As at 31 January 2026 119,940 41,416 161,356
...CONTINUED
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Page 5
Provision
As at 1 February 2025 - - -
As at 31 January 2026 - - -
Net Book Value
As at 31 January 2026 119,940 41,416 161,356
As at 1 February 2025 120,422 41,416 161,838
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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