Acorah Software Products - Accounts Production 15.0.500 false true 30 September 2022 8 June 2022 false 1 October 2022 30 September 2023 30 September 2023 14159015 Mr Mahesh Malhi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14159015 2022-09-30 14159015 2023-09-30 14159015 2022-10-01 2023-09-30 14159015 frs-core:CurrentFinancialInstruments 2023-09-30 14159015 frs-core:ShareCapital 2023-09-30 14159015 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 14159015 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 14159015 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 14159015 frs-bus:SmallEntities 2022-10-01 2023-09-30 14159015 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 14159015 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 14159015 frs-bus:Director1 2022-10-01 2023-09-30 14159015 frs-countries:EnglandWales 2022-10-01 2023-09-30 14159015 2022-06-07 14159015 2022-09-30 14159015 2022-06-08 2022-09-30 14159015 frs-core:CurrentFinancialInstruments 2022-09-30 14159015 frs-core:ShareCapital 2022-09-30 14159015 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 14159015
JK Roshan Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
TaxAntics Limited
45 Silver Hill
College Town
Sandhurst
Berkshire
GU47 0QS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 14159015
30 September 2023 30 September 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 3 1,095,250 -
Debtors 4 26,697 -
Cash at bank and in hand 10,695 1
1,132,642 1
Creditors: Amounts Falling Due Within One Year 5 (1,133,174 ) -
NET CURRENT ASSETS (LIABILITIES) (532 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES (532 ) 1
NET (LIABILITIES)/ASSETS (532 ) 1
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (533 ) -
SHAREHOLDERS' FUNDS (532) 1
For the year ending 30 September 2023 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 Mahesh Malhi
Director
21 June 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
3. Stocks
30 September 2023 30 September 2022
£ £
Stock 875,000 -
Materials 220,250 -
1,095,250 -
4. Debtors
30 September 2023 30 September 2022
£ £
Due within one year
Other debtors 18 -
VAT 26,679 -
26,697 -
5. Creditors: Amounts Falling Due Within One Year
30 September 2023 30 September 2022
£ £
Director's loan account 299,000 -
Amounts owed to parent undertaking 834,174 -
1,133,174 -
6. Share Capital
30 September 2023 30 September 2022
£ £
Allotted, Called up and fully paid 1 1
7. General Information
JK Roshan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14159015 . The registered office is 45 Silver Hill, College Town, Sandhurst, Berkshire, GU47 0QS.
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