Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 July 2022 false 1 August 2023 31 July 2024 31 July 2024 14208821 Mr Ketankumar Pujara Mrs Rutuben Pujara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14208821 2023-07-31 14208821 2024-07-31 14208821 2023-08-01 2024-07-31 14208821 frs-core:CurrentFinancialInstruments 2024-07-31 14208821 frs-core:ComputerEquipment 2024-07-31 14208821 frs-core:ComputerEquipment 2023-08-01 2024-07-31 14208821 frs-core:ComputerEquipment 2023-07-31 14208821 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-07-31 14208821 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 14208821 frs-core:ShareCapital 2024-07-31 14208821 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 14208821 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 14208821 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 14208821 frs-bus:SmallEntities 2023-08-01 2024-07-31 14208821 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 14208821 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 14208821 frs-bus:Director1 2023-08-01 2024-07-31 14208821 frs-bus:Director2 2023-08-01 2024-07-31 14208821 frs-countries:EnglandWales 2023-08-01 2024-07-31 14208821 2022-06-30 14208821 2023-07-31 14208821 2022-07-01 2023-07-31 14208821 frs-core:CurrentFinancialInstruments 2023-07-31 14208821 frs-core:ShareCapital 2023-07-31 14208821 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 14208821
Aarnav Retail Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14208821
31 July 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 470 470
Tangible Assets 5 43 86
513 556
CURRENT ASSETS
Stocks 6 22,000 24,923
Cash at bank and in hand 18,922 8,199
40,922 33,122
Creditors: Amounts Falling Due Within One Year 7 (66,831 ) (68,020 )
NET CURRENT ASSETS (LIABILITIES) (25,909 ) (34,898 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,396 ) (34,342 )
NET LIABILITIES (25,396 ) (34,342 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (25,496 ) (34,442 )
SHAREHOLDERS' FUNDS (25,396) (34,342)
For the year ending 31 July 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 Ketankumar Pujara
Director
29th April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aarnav Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14208821 . The registered office is 82 High Street, Golborne, Warrington, Cheshire, WA3 3DA.
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.
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 3 Years straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 August 2023 470
As at 31 July 2024 470
Net Book Value
As at 31 July 2024 470
As at 1 August 2023 470
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Page 3
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 129
As at 31 July 2024 129
Depreciation
As at 1 August 2023 43
Provided during the period 43
As at 31 July 2024 86
Net Book Value
As at 31 July 2024 43
As at 1 August 2023 86
6. Stocks
31 July 2024 31 July 2023
£ £
Stock 22,000 24,923
7. Creditors: Amounts Falling Due Within One Year
31 July 2024 31 July 2023
£ £
Other taxes and social security - 150
VAT 4,179 1,540
Other creditors 42,000 29,000
Accruals and deferred income 1,800 1,440
Directors' loan accounts 18,852 35,890
66,831 68,020
8. Share Capital
31 July 2024 31 July 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
KRP Clinical Consultants Ltd
Associated Company
At the date of the balance sheet £42,000 (2023: £29,000) was due to KRP Clinical Consultants Ltd, a company incorporated in England and Wales registered number 08993069. In the prior year the director of KRP Clinical Consultants Ltd, Mr Ketankumar Rameshbhai Pujara and Mrs Rutuben Ketankumar Pujara, are directors of Aarnav Retail Limited.
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