Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 true 1 April 2024 31 March 2025 31 March 2025 14204245 Mr Marin Nikolla iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14204245 2024-03-31 14204245 2025-03-31 14204245 2024-04-01 2025-03-31 14204245 frs-core:CurrentFinancialInstruments 2025-03-31 14204245 frs-core:ComputerEquipment 2025-03-31 14204245 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14204245 frs-core:ComputerEquipment 2024-03-31 14204245 frs-core:FurnitureFittings 2024-04-01 2025-03-31 14204245 frs-core:ShareCapital 2025-03-31 14204245 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14204245 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14204245 frs-bus:FullAccounts 2024-04-01 2025-03-31 14204245 frs-bus:SmallEntities 2024-04-01 2025-03-31 14204245 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14204245 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14204245 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 14204245 frs-bus:Director1 2024-04-01 2025-03-31 14204245 frs-countries:EnglandWales 2024-04-01 2025-03-31 14204245 2023-03-31 14204245 2024-03-31 14204245 2023-04-01 2024-03-31 14204245 frs-core:CurrentFinancialInstruments 2024-03-31 14204245 frs-core:ShareCapital 2024-03-31 14204245 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14204245
Orosh Consulting Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2025
Pons Davis & Co
58-60 Kensington Church Street
London
Greater London
W8 4DB
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—8
Page 1
Company Information
Director Mr Marin Nikolla
Company Number 14204245
Registered Office 6 Sevenoaks Road
London
SE4 1RB
Business 6
Sevenoaks Road
London
SE4 1RB
Accountants Pons Davis & Co
58-60 Kensington Church Street
London
Greater London
W8 4DB
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2025.
Principal Activity
The company's principal activity continues to be that of Management and IT Consultancy.
Dividends
The director recommended a final dividend of £80,000.
Directors
The director  who held office during the period were as follows: Mr Marin Nikolla
Statement of Director's Responsibilities
The director is responsible for preparing the Strategic Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director  must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is  required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is  responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is  also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Marin Nikolla
Director
6 June 2025
Page 2
Page 3
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Orosh Consulting Limited accounts for the year
To assist you to fulfil your duties under the Companies Act 2006, accountant have prepared for your approval the accounts of Orosh Consulting Limited which comprise the Profit And Loss Account, the Statement Of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising accountant  of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Orosh Consulting Limited, as a body, in accordance with the terms of our engagement letter dated 1 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Orosh Consulting Limited  and state those matters that we have agreed to state to the director of Orosh Consulting Limited, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orosh Consulting Limited  and its director  as a body for our work or for this report.
It is your duty to ensure that Orosh Consulting Limited  has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Orosh Consulting Limited. You consider that Orosh Consulting Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Orosh Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
7 June 2025
Pons Davis & Co
58-60 Kensington Church Street
London
Greater London
W8 4DB
Page 3
Page 4
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 160,750 166,453
Cost of sales (208 ) (645 )
GROSS PROFIT 160,542 165,808
Administrative expenses (40,880 ) (30,537 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 119,662 135,271
Tax on Profit 4 (27,719 ) (31,021 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 91,943 104,250
The notes on pages 6 to 8 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,396 6,271
7,396 6,271
CURRENT ASSETS
Debtors 6 4,200 8,087
Cash at bank and in hand 94,432 71,486
98,632 79,573
Creditors: Amounts Falling Due Within One Year 7 (57,918 ) (49,677 )
NET CURRENT ASSETS (LIABILITIES) 40,714 29,896
TOTAL ASSETS LESS CURRENT LIABILITIES 48,110 36,167
NET ASSETS 48,110 36,167
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 48,109 36,166
SHAREHOLDERS' FUNDS 48,110 36,167
For the year ending 31 March 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Marin Nikolla
Director
6 June 2025
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Orosh Consulting Limited is a private company, limited by shares, incorporated in United Kingdom, registered number 14204245. The registered office is 6 Sevenoaks Road, London,SE4 1RB.
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:
Fixtures & Fittings 20%
Computer Equipment 25%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the  year was:  2 (2024: 1)
2 1
Page 6
Page 7
4. Tax on Profit
Tax Rate 2025 2024
2025 2024 £ £
Current tax
UK Corporation Tax - 19.0% 27,719 31,021
Total tax charge for the period 27,719 31,021
2025 2024
£ £
Profit before tax 119,662 135,271
Breakdown of tax charge is:
Tax on profit at 0% (UK standard rate) 27,719 31,021
Total tax charge for the period 27,719 31,021
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 9,047
Additions 3,591
As at 31 March 2025 12,638
Depreciation
As at 1 April 2024 2,776
Provided during the period 2,466
As at 31 March 2025 5,242
Net Book Value
As at 31 March 2025 7,396
As at 1 April 2024 6,271
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,200 8,087
The amount include prepayments received by the company ahead of time
Page 7
Page 8
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,151 -
Corporation tax 27,719 31,021
VAT 7,315 8,656
Other creditors 3,745 -
Director's loan account 16,988 10,000
57,918 49,677
These relates to trade creidtors and other statutory creditors like quaterly VAT
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 8