Acorah Software Products - Accounts Production 16.1.300 false true 30 November 2023 14 November 2022 false 1 December 2023 30 November 2024 30 November 2024 14483275 Mr Shantanu Mukherjee Mrs Anindita Mukherjee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14483275 2023-11-30 14483275 2024-11-30 14483275 2023-12-01 2024-11-30 14483275 frs-core:CurrentFinancialInstruments 2024-11-30 14483275 frs-core:Non-currentFinancialInstruments 2024-11-30 14483275 frs-core:ShareCapital 2024-11-30 14483275 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14483275 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14483275 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 14483275 frs-bus:SmallEntities 2023-12-01 2024-11-30 14483275 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14483275 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 14483275 frs-bus:Director1 2023-12-01 2024-11-30 14483275 frs-bus:Director2 2023-12-01 2024-11-30 14483275 frs-countries:EnglandWales 2023-12-01 2024-11-30 14483275 2022-11-13 14483275 2023-11-30 14483275 2022-11-14 2023-11-30 14483275 frs-core:CurrentFinancialInstruments 2023-11-30 14483275 frs-core:Non-currentFinancialInstruments 2023-11-30 14483275 frs-core:ShareCapital 2023-11-30 14483275 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 14483275
PDCA Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14483275
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 330,000 330,000
330,000 330,000
CURRENT ASSETS
Debtors 5 146,800 91,800
Cash at bank and in hand 173,400 100,426
320,200 192,226
Creditors: Amounts Falling Due Within One Year 6 (1,001 ) (999 )
NET CURRENT ASSETS (LIABILITIES) 319,199 191,227
TOTAL ASSETS LESS CURRENT LIABILITIES 649,199 521,227
Creditors: Amounts Falling Due After More Than One Year 7 (183,000 ) (203,000 )
NET ASSETS 466,199 318,227
CAPITAL AND RESERVES
Called up share capital 8 300 300
Profit and Loss Account 465,899 317,927
SHAREHOLDERS' FUNDS 466,199 318,227
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For the year ending 30 November 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 Shantanu Mukherjee
Director
16 January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
PDCA Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14483275 . The registered office is Fairgate House, 205 Kings Road, Tyseley, Birmingham, B11 2AA.
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. 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: NIL (2023: NIL)
- -
4. Investment Property
30 November 2024
£
Fair Value
As at 1 December 2023 and 30 November 2024 330,000
5. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Other debtors 300 300
Amounts owed by group undertakings 146,500 91,500
146,800 91,800
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Accruals and deferred income 1,001 999
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7. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 30 November 2023
£ £
Bank loans 183,000 203,000
8. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 300 300
9. Related Party Transactions
PDCA Holdings Ltd is the parent company of Saanchi Solutions Ltd, holding 100% of the share capital. 
During the year, PDCA Holdings Ltd received dividends of £150,000 from Saanchi Solutions Ltd.  
At the balance sheet date, PDCA Holdings Ltd is owed £146,500 by Saanchi Solutions Ltd.
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