Acorah Software Products - Accounts Production 15.0.500 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09408156 Dr S Kurian iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09408156 2023-01-31 09408156 2024-01-31 09408156 2023-02-01 2024-01-31 09408156 frs-core:CurrentFinancialInstruments 2024-01-31 09408156 frs-core:FurnitureFittings 2024-01-31 09408156 frs-core:FurnitureFittings 2023-02-01 2024-01-31 09408156 frs-core:FurnitureFittings 2023-01-31 09408156 frs-core:NetGoodwill 2024-01-31 09408156 frs-core:NetGoodwill 2023-02-01 2024-01-31 09408156 frs-core:NetGoodwill 2023-01-31 09408156 frs-core:ShareCapital 2024-01-31 09408156 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09408156 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09408156 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09408156 frs-bus:SmallEntities 2023-02-01 2024-01-31 09408156 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09408156 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09408156 frs-bus:Director1 2023-02-01 2024-01-31 09408156 frs-countries:EnglandWales 2023-02-01 2024-01-31 09408156 2022-01-31 09408156 2023-01-31 09408156 2022-02-01 2023-01-31 09408156 frs-core:CurrentFinancialInstruments 2023-01-31 09408156 frs-core:ShareCapital 2023-01-31 09408156 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09408156
Shalini Kurian Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09408156
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,699 5,126
4,699 5,126
CURRENT ASSETS
Debtors 6 2,502 2,264
Cash at bank and in hand 439,851 417,922
442,353 420,186
Creditors: Amounts Falling Due Within One Year 7 (19,358 ) (31,752 )
NET CURRENT ASSETS (LIABILITIES) 422,995 388,434
TOTAL ASSETS LESS CURRENT LIABILITIES 427,694 393,560
NET ASSETS 427,694 393,560
CAPITAL AND RESERVES
Called up share capital 8 250 250
Profit and Loss Account 427,444 393,310
SHAREHOLDERS' FUNDS 427,694 393,560
Page 1
Page 2
For the year ending 31 January 2024 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 her 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 S Kurian
Director
15/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shalini Kurian Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09408156 . The registered office is 11 Holyrood Avenue, Fulwood, Sheffield, S10 4ND.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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:
Fixtures & Fittings 25% straight line
2.5. 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.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 8,542
As at 31 January 2024 8,542
Amortisation
As at 1 February 2023 3,416
Provided during the period 427
As at 31 January 2024 3,843
Net Book Value
As at 31 January 2024 4,699
As at 1 February 2023 5,126
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 1,498
As at 31 January 2024 1,498
Depreciation
As at 1 February 2023 1,498
As at 31 January 2024 1,498
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 365 -
Prepayments and accrued income 2,137 2,264
2,502 2,264
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 10,163 12,997
Other creditors 3,000 6,000
Accruals and deferred income 1,153 1,094
Director's loan account 5,042 11,661
19,358 31,752
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 250 250
Page 4