Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09602995 Mr Waqas Ahmed Mr Atsham Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09602995 2024-04-30 09602995 2025-04-30 09602995 2024-05-01 2025-04-30 09602995 frs-core:CurrentFinancialInstruments 2025-04-30 09602995 frs-core:Non-currentFinancialInstruments 2025-04-30 09602995 frs-core:FurnitureFittings 2025-04-30 09602995 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09602995 frs-core:FurnitureFittings 2024-04-30 09602995 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 09602995 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09602995 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 09602995 frs-core:MotorVehicles 2025-04-30 09602995 frs-core:MotorVehicles 2024-05-01 2025-04-30 09602995 frs-core:MotorVehicles 2024-04-30 09602995 frs-core:ShareCapital 2025-04-30 09602995 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09602995 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09602995 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09602995 frs-bus:SmallEntities 2024-05-01 2025-04-30 09602995 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09602995 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09602995 frs-bus:Director1 2024-05-01 2025-04-30 09602995 frs-bus:Director2 2024-05-01 2025-04-30 09602995 frs-countries:EnglandWales 2024-05-01 2025-04-30 09602995 2023-04-30 09602995 2024-04-30 09602995 2023-05-01 2024-04-30 09602995 frs-core:CurrentFinancialInstruments 2024-04-30 09602995 frs-core:Non-currentFinancialInstruments 2024-04-30 09602995 frs-core:ShareCapital 2024-04-30 09602995 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09602995
Shaam Garments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09602995
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 155,457 37,587
155,457 37,587
CURRENT ASSETS
Stocks 5 38,500 65,225
Debtors 6 223,570 85,945
Cash at bank and in hand 3,617 4,048
265,687 155,218
Creditors: Amounts Falling Due Within One Year 7 (116,163 ) (49,878 )
NET CURRENT ASSETS (LIABILITIES) 149,524 105,340
TOTAL ASSETS LESS CURRENT LIABILITIES 304,981 142,927
Creditors: Amounts Falling Due After More Than One Year 8 (106,209 ) (21,541 )
NET ASSETS 198,772 121,386
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 198,770 121,384
SHAREHOLDERS' FUNDS 198,772 121,386
Page 1
Page 2
For the year ending 30 April 2025 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 Atsham Ali
Director
4 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shaam Garments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09602995 . The registered office is 26 Bradford Plaza, Rushton Avenue, Bradford, West Yorkshire, BD3 8EG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 0%
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
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. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:2
2025 2024
Office and administration 1 1
Sales, marketing and distribution 5 4
6 5
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2024 - 27,923 15,843 43,766
Additions 112,220 7,046 6,233 125,499
As at 30 April 2025 112,220 34,969 22,076 169,265
Depreciation
As at 1 May 2024 - - 6,179 6,179
Provided during the period - 5,245 2,384 7,629
As at 30 April 2025 - 5,245 8,563 13,808
Net Book Value
As at 30 April 2025 112,220 29,724 13,513 155,457
As at 1 May 2024 - 27,923 9,664 37,587
5. Stocks
2025 2024
£ £
Stock 38,500 65,225
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 12,432 -
Due after more than one year
Other debtors 211,138 85,945
223,570 85,945
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 30,016
Corporation tax 30,281 10,767
Accruals and deferred income 5,881 9,095
Directors' loan accounts 80,000 -
116,163 49,878
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 106,209 21,541
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Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5