Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 08528977 Mrs ALDA BERTINCINI Ms MARIA NYAMA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08528977 2025-05-31 08528977 2026-05-31 08528977 2025-06-01 2026-05-31 08528977 frs-core:CurrentFinancialInstruments 2026-05-31 08528977 frs-core:FurnitureFittings 2026-05-31 08528977 frs-core:FurnitureFittings 2025-06-01 2026-05-31 08528977 frs-core:FurnitureFittings 2025-05-31 08528977 frs-core:ShareCapital 2026-05-31 08528977 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 08528977 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08528977 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 08528977 frs-bus:SmallEntities 2025-06-01 2026-05-31 08528977 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 08528977 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 08528977 frs-bus:Director1 2025-06-01 2026-05-31 08528977 frs-bus:Director2 2025-06-01 2026-05-31 08528977 frs-countries:EnglandWales 2025-06-01 2026-05-31 08528977 2024-05-31 08528977 2025-05-31 08528977 2024-06-01 2025-05-31 08528977 frs-core:CurrentFinancialInstruments 2025-05-31 08528977 frs-core:ShareCapital 2025-05-31 08528977 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 08528977
AURORA QUALITY CARE UK LTD
Unaudited Financial Statements
For The Year Ended 31 May 2026
MKM ACCOUNTANCY SERVICES
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08528977
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,359 4,882
5,359 4,882
CURRENT ASSETS
Debtors 5 3,728 6,495
Cash at bank and in hand 124,001 106,046
127,729 112,541
Creditors: Amounts Falling Due Within One Year 6 (12,032 ) (14,498 )
NET CURRENT ASSETS (LIABILITIES) 115,697 98,043
TOTAL ASSETS LESS CURRENT LIABILITIES 121,056 102,925
NET ASSETS 121,056 102,925
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 120,856 102,725
SHAREHOLDERS' FUNDS 121,056 102,925
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For the year ending 31 May 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
Mrs ALDA BERTINCINI
Director
30/10/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
AURORA QUALITY CARE UK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08528977 . The registered office is 349A CHIGWELL ROAD, WOODFORD GREEN, ESSEX, IG8 8PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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:
Fixtures & Fittings 18%
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 7 (2025: 7)
7 7
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2025 11,213
Additions 1,653
As at 31 May 2026 12,866
Depreciation
As at 1 June 2025 6,331
Provided during the period 1,176
As at 31 May 2026 7,507
Net Book Value
As at 31 May 2026 5,359
As at 1 June 2025 4,882
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,680 6,150
Deferred tax current asset 48 345
3,728 6,495
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 4,253 8,817
Other taxes and social security 692 1,878
Other creditors 7,087 3,803
12,032 14,498
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
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