Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 13117799 Dr Amit Devlukia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13117799 2023-03-31 13117799 2024-03-31 13117799 2023-04-01 2024-03-31 13117799 frs-core:CurrentFinancialInstruments 2024-03-31 13117799 frs-core:Non-currentFinancialInstruments 2024-03-31 13117799 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 13117799 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 13117799 frs-core:ShareCapital 2024-03-31 13117799 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13117799 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13117799 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 13117799 frs-bus:SmallEntities 2023-04-01 2024-03-31 13117799 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13117799 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 13117799 frs-bus:Director1 2023-04-01 2024-03-31 13117799 frs-core:Non-currentFinancialInstruments 1 2024-03-31 13117799 frs-countries:EnglandWales 2023-04-01 2024-03-31 13117799 2022-03-31 13117799 2023-03-31 13117799 2022-04-01 2023-03-31 13117799 frs-core:CurrentFinancialInstruments 2023-03-31 13117799 frs-core:Non-currentFinancialInstruments 2023-03-31 13117799 frs-core:ShareCapital 2023-03-31 13117799 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 13117799 frs-core:Non-currentFinancialInstruments 1 2023-03-31
Registered number: 13117799
A DEVLUKIA PROPERTIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2024
Ortu Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13117799
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 246,113 246,113
246,113 246,113
CURRENT ASSETS
Cash at bank and in hand 25,096 14,349
25,096 14,349
Creditors: Amounts Falling Due Within One Year 5 (98,567 ) (97,267 )
NET CURRENT ASSETS (LIABILITIES) (73,471 ) (82,918 )
TOTAL ASSETS LESS CURRENT LIABILITIES 172,642 163,195
Creditors: Amounts Falling Due After More Than One Year 6 (177,992 ) (177,992 )
NET LIABILITIES (5,350 ) (14,797 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (5,351 ) (14,798 )
SHAREHOLDERS' FUNDS (5,350) (14,797)
Page 1
Page 2
For the year ending 31 March 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 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
Dr Amit Devlukia
Director
09/07/2024
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
A DEVLUKIA PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13117799 . The registered office is c/O Ortu Advisors Lanmark House Station Road, Cheadle, Manchester, SK8 7BS.
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.
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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost
As at 1 April 2023 246,113
As at 31 March 2024 246,113
Net Book Value
As at 31 March 2024 246,113
As at 1 April 2023 246,113
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 50,378 50,378
Accruals and deferred income 710 710
Director's loan account 47,479 46,179
98,567 97,267
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Mortgage 177,992 177,992
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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