Acorah Software Products - Accounts Production 16.1.200 false true true 31 March 2023 1 April 2022 false 15 January 2025 1 April 2023 31 March 2024 31 March 2024 05313982 Mr Paresh Mahadik Mr Nagesh Basarkar CORE Energy Systems Pvt. Ltd. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05313982 2023-03-31 05313982 2024-03-31 05313982 2023-04-01 2024-03-31 05313982 frs-core:CurrentFinancialInstruments 2024-03-31 05313982 frs-core:ComputerEquipment 2024-03-31 05313982 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05313982 frs-core:ComputerEquipment 2023-03-31 05313982 frs-core:ShareCapital 2024-03-31 05313982 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05313982 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05313982 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05313982 frs-bus:SmallEntities 2023-04-01 2024-03-31 05313982 frs-bus:Audited 2023-04-01 2024-03-31 05313982 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05313982 1 2023-04-01 2024-03-31 05313982 frs-bus:Director1 2023-04-01 2024-03-31 05313982 frs-bus:Director2 2023-04-01 2024-03-31 05313982 frs-countries:EnglandWales 2023-04-01 2024-03-31 05313982 2022-03-31 05313982 2023-03-31 05313982 2022-04-01 2023-03-31 05313982 frs-core:CurrentFinancialInstruments 2023-03-31 05313982 frs-core:ShareCapital 2023-03-31 05313982 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05313982
Western Core Limited
Financial Statements
For The Year Ended 31 March 2024
SAWHNEY CONSULTING
C/O Sawhney Consulting Limited
429 - 433 Pinner Road
Harrow
HA1 4HN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05313982
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 32,764 27,920
Cash at bank and in hand 228,630 190,461
261,394 218,381
Creditors: Amounts Falling Due Within One Year 6 (147,049 ) (69,006 )
NET CURRENT ASSETS (LIABILITIES) 114,345 149,375
TOTAL ASSETS LESS CURRENT LIABILITIES 114,345 149,375
NET ASSETS 114,345 149,375
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 114,344 149,374
SHAREHOLDERS' FUNDS 114,345 149,375
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 Paresh Mahadik
Director
15 January 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Western Core Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05313982 . The registered office is 26 Easington Drive, Lower Earley, Reading, RG6 3XN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). 
2.2. Going Concern Disclosure
The accounts are prepared on a going concern basis notwithstanding the fact that the company balance sheet has a negative equity. The company director, who is owed by the company will not recall loan owed to him until the company turns into profitability and financially able to repay.
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 goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: 
Computer Equipment over 5 years
2.5. Foreign Currencies
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. 
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 797
As at 31 March 2024 797
Depreciation
As at 1 April 2023 797
As at 31 March 2024 797
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 27,334
Other debtors 32,764 586
32,764 27,920
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,452 1,481
Corporation tax - 1,442
Other creditors 90,214 10,700
Amounts owed to group undertakings 55,383 55,383
147,049 69,006
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company is a wholly owned subsidiary of CORE Energy Systems Pvt. Ltd.
The ultimate controlling parent undertaking of the company is Core Energy Systems Limited. The ultimate parent undertaking prepares consolidated accounts and are available at its registered office at PLOT-C-20 'G' BLOCK, NEAR MCA,BANDRA KURLA COMPLEX BANDRA EAST, MUMBAI, Maharashtra, India, 400051
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9. Other information
WESTERN CORE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
26 Easington Drive
Lower Earley
Reading
United Kingdom
RG6 3XN
10. Audit Information
The auditor's report on the accounts of Western Core Limited for the year ended 31 March 2024 was unqualified.
The auditor's report was signed by Opinder Singh Sawhney (Senior Statutory Auditor) for and on behalf of Sawhney Consulting , Statutory Auditor.
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