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 06564637 Mr Mehdi Hashemi Yazdan Panah Mrs Atoosa Khorram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06564637 2024-04-30 06564637 2025-04-30 06564637 2024-05-01 2025-04-30 06564637 frs-core:CurrentFinancialInstruments 2025-04-30 06564637 frs-core:ComputerEquipment 2025-04-30 06564637 frs-core:ComputerEquipment 2024-05-01 2025-04-30 06564637 frs-core:ComputerEquipment 2024-04-30 06564637 frs-core:FurnitureFittings 2025-04-30 06564637 frs-core:FurnitureFittings 2024-05-01 2025-04-30 06564637 frs-core:FurnitureFittings 2024-04-30 06564637 frs-core:MotorVehicles 2024-05-01 2025-04-30 06564637 frs-core:PlantMachinery 2025-04-30 06564637 frs-core:PlantMachinery 2024-05-01 2025-04-30 06564637 frs-core:PlantMachinery 2024-04-30 06564637 frs-core:ShareCapital 2025-04-30 06564637 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 06564637 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06564637 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 06564637 frs-bus:SmallEntities 2024-05-01 2025-04-30 06564637 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06564637 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06564637 frs-bus:Director1 2024-05-01 2025-04-30 06564637 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 06564637 frs-countries:EnglandWales 2024-05-01 2025-04-30 06564637 2023-04-30 06564637 2024-04-30 06564637 2023-05-01 2024-04-30 06564637 frs-core:CurrentFinancialInstruments 2024-04-30 06564637 frs-core:ShareCapital 2024-04-30 06564637 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 06564637
BDS Imports And Exports Limited
Financial Statements
For The Year Ended 30 April 2025
C.T.Accountants
63b Brighton Road
South Croydon
Surrey
CR2 6EE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06564637
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,749 1,753
14,749 1,753
CURRENT ASSETS
Debtors 5 (54,508 ) (608,574 )
Cash at bank and in hand 101,236 852,513
46,728 243,939
Creditors: Amounts Falling Due Within One Year 6 (15,210 ) (113,801 )
NET CURRENT ASSETS (LIABILITIES) 31,518 130,138
TOTAL ASSETS LESS CURRENT LIABILITIES 46,267 131,891
NET ASSETS 46,267 131,891
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 46,167 131,791
SHAREHOLDERS' FUNDS 46,267 131,891
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 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 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 Mehdi Hashemi Yazdan Panah
Director
11th June 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
BDS Imports And Exports Limited Registered number 06564637 is a limited by shares company incorporated in England & Wales. The Registered Office is Oak Trees, Bishops Walk, Croydon, CR0 5BA.
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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% Straight Line
2.4. 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.
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:
2025 2024
Office and administration 1 1
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 3,655 - 1,776 5,431
Additions - 17,902 - 17,902
As at 30 April 2025 3,655 17,902 1,776 23,333
Depreciation
As at 1 May 2024 2,830 - 848 3,678
Provided during the period 124 4,476 306 4,906
As at 30 April 2025 2,954 4,476 1,154 8,584
Net Book Value
As at 30 April 2025 701 13,426 622 14,749
As at 1 May 2024 825 - 928 1,753
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 34,775
Prepayments and accrued income (54,508 ) (643,349 )
(54,508 ) (608,574 )
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 1
Corporation tax (8 ) 15,326
Other taxes and social security 97 106
Other creditors 1,500 1,718
Director's loan account 13,622 96,650
15,210 113,801
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3