Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09298551 Mr Ajay Desai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09298551 2022-12-31 09298551 2023-12-31 09298551 2023-01-01 2023-12-31 09298551 frs-core:ComputerEquipment 2023-01-01 2023-12-31 09298551 frs-core:PlantMachinery 2023-12-31 09298551 frs-core:PlantMachinery 2023-01-01 2023-12-31 09298551 frs-core:PlantMachinery 2022-12-31 09298551 frs-core:ShareCapital 2023-12-31 09298551 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09298551 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09298551 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09298551 frs-bus:SmallEntities 2023-01-01 2023-12-31 09298551 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09298551 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09298551 frs-bus:Director1 2023-01-01 2023-12-31 09298551 frs-countries:EnglandWales 2023-01-01 2023-12-31 09298551 2021-12-31 09298551 2022-12-31 09298551 2022-01-01 2022-12-31 09298551 frs-core:ShareCapital 2022-12-31 09298551 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09298551
Niraj Healthcare Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09298551
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 396
- 396
CURRENT ASSETS
Cash at bank and in hand 67,333 66,366
67,333 66,366
Creditors: Amounts Falling Due Within One Year (2,717 ) (405 )
NET CURRENT ASSETS (LIABILITIES) 64,616 65,961
TOTAL ASSETS LESS CURRENT LIABILITIES 64,616 66,357
NET ASSETS 64,616 66,357
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 64,516 66,257
SHAREHOLDERS' FUNDS 64,616 66,357
Page 1
Page 2
For the year ending 31 December 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 Ajay Desai
Director
04/09/2024
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
Niraj Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09298551 . The registered office is 5 Chartfield Sq, London, SW15 6DR.
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.
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:
Computer Equipment 25% Straight line method
2.4. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2023 1,296
Disposals (1,296 )
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2023 900
Provided during the period 396
Disposals (1,296 )
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 396
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 2,000 -
7. Related Party Transactions
The company was controlled throughout the current period by Mr Ajay Desai and Mrs Nivedita Ajay Desai by virtue of their ownership of the entire issued share capital.
Page 4