Acorah Software Products - Accounts Production 15.0.600 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10097967 Mr Amir Fanaeian Mrs Maryam Hosseini Sohi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10097967 2023-04-30 10097967 2024-04-30 10097967 2023-05-01 2024-04-30 10097967 frs-core:CurrentFinancialInstruments 2024-04-30 10097967 frs-core:Non-currentFinancialInstruments 2024-04-30 10097967 frs-core:ComputerEquipment 2024-04-30 10097967 frs-core:ComputerEquipment 2023-05-01 2024-04-30 10097967 frs-core:ComputerEquipment 2023-04-30 10097967 frs-core:ShareCapital 2024-04-30 10097967 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10097967 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10097967 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10097967 frs-bus:SmallEntities 2023-05-01 2024-04-30 10097967 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10097967 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10097967 frs-core:ListedExchangeTraded 2024-04-30 10097967 frs-core:ListedExchangeTraded 2023-04-30 10097967 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 10097967 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-04-30 10097967 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 10097967 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 10097967 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 10097967 frs-bus:Director1 2023-05-01 2024-04-30 10097967 frs-bus:Director2 2023-05-01 2024-04-30 10097967 frs-countries:EnglandWales 2023-05-01 2024-04-30 10097967 2022-04-30 10097967 2023-04-30 10097967 2022-05-01 2023-04-30 10097967 frs-core:CurrentFinancialInstruments 2023-04-30 10097967 frs-core:Non-currentFinancialInstruments 2023-04-30 10097967 frs-core:ShareCapital 2023-04-30 10097967 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 10097967
Eligasht (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10097967
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,603 87,004
Investments 5 51,750 -
121,353 87,004
CURRENT ASSETS
Debtors 6 66,496 59,667
Cash at bank and in hand 236,486 510,399
302,982 570,066
Creditors: Amounts Falling Due Within One Year 7 (20,438 ) (42,952 )
NET CURRENT ASSETS (LIABILITIES) 282,544 527,114
TOTAL ASSETS LESS CURRENT LIABILITIES 403,897 614,118
Creditors: Amounts Falling Due After More Than One Year 8 (1,260,198 ) (1,395,293 )
NET LIABILITIES (856,301 ) (781,175 )
CAPITAL AND RESERVES
Called up share capital 9 400,000 400,000
Profit and Loss Account (1,256,301 ) (1,181,175 )
SHAREHOLDERS' FUNDS (856,301) (781,175)
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For the year ending 30 April 2024 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 Amir Fanaeian
Director
12 July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eligasht (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10097967 . The registered office is Office 38, Niddry lodge, 51 Holland Street, London, W8 7JB.
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. Going Concern Disclosure
The accounts have been prepared on the Going Concern basis as the director Amir Fanaeian, has undertaken to continue supporting the company through the aforementioned long term unsecured directors' loan amounting to £544,830. This will enable the company to operate as a going concern for the foreseeable future.
2.3. 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 travel packages and airline tickets. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:
Computer Equipment 20% reducing balance
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 5 6
5 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 263,494
As at 30 April 2024 263,494
Depreciation
As at 1 May 2023 176,490
Provided during the period 17,401
As at 30 April 2024 193,891
Net Book Value
As at 30 April 2024 69,603
As at 1 May 2023 87,004
5. Investments
Listed
£
Cost
As at 1 May 2023 -
Additions 51,750
As at 30 April 2024 51,750
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 51,750
As at 1 May 2023 -
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,819 -
Prepayments and accrued income 57,910 57,910
VAT 6,767 1,757
66,496 59,667
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,059 2,287
Bank loans and overdrafts 9,270 22,758
Other taxes and social security 2,948 7,340
Net wages 221 6,427
Accruals 1,940 4,140
20,438 42,952
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 37,181 44,043
Directors loan account 555,431 683,664
Amounts owed to related parties 667,586 667,586
1,260,198 1,395,293
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 400,000 400,000
The paid up share capital is equally contributed to by the company directors Maryam Hosseini Sohi and Amir Fanaeian for £200,000 each.
10. Related Party Transactions
The director of the company Amir Fanaeian, has introduced total of £544,830 (2023 £683,664) to the company as at 30 April 2024. The loan is interest free and unsecured. 
Included in creditors is an amount of £667,586 (2023: £200,000) payable to an overseas company in which Mr Fanaeian is shareholder and director. The loan is interest free.
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