Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 10427039 Mr Z Pervez true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10427039 2023-10-31 10427039 2024-10-31 10427039 2023-11-01 2024-10-31 10427039 frs-core:CurrentFinancialInstruments 2024-10-31 10427039 frs-core:FurnitureFittings 2024-10-31 10427039 frs-core:FurnitureFittings 2023-11-01 2024-10-31 10427039 frs-core:FurnitureFittings 2023-10-31 10427039 frs-core:MotorVehicles 2024-10-31 10427039 frs-core:MotorVehicles 2023-11-01 2024-10-31 10427039 frs-core:MotorVehicles 2023-10-31 10427039 frs-core:ShareCapital 2024-10-31 10427039 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10427039 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10427039 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 10427039 frs-bus:SmallEntities 2023-11-01 2024-10-31 10427039 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10427039 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 10427039 1 2023-11-01 2024-10-31 10427039 frs-bus:Director1 2023-11-01 2024-10-31 10427039 frs-countries:EnglandWales 2023-11-01 2024-10-31 10427039 2022-10-31 10427039 2023-10-31 10427039 2022-11-01 2023-10-31 10427039 frs-core:CurrentFinancialInstruments 2023-10-31 10427039 frs-core:ShareCapital 2023-10-31 10427039 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 10427039
YAMEEN CONSULTANCY SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—5
Page 1
Statement of Financial Position
Registered number: 10427039
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,541 36,926
30,541 36,926
CURRENT ASSETS
Debtors 5 22,680 20,362
Cash at bank and in hand 372,672 292,790
395,352 313,152
Creditors: Amounts Falling Due Within One Year 6 (63,825 ) (55,039 )
NET CURRENT ASSETS (LIABILITIES) 331,527 258,113
TOTAL ASSETS LESS CURRENT LIABILITIES 362,068 295,039
NET ASSETS 362,068 295,039
CAPITAL AND RESERVES
Called up share capital 7 4 4
Income Statement 362,064 295,035
SHAREHOLDERS' FUNDS 362,068 295,039
For the year ending 31 October 2024 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 Income Statement.
On behalf of the board
Mr Z Pervez
Director
23/07/2025
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
YAMEEN CONSULTANCY SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10427039 . The registered office is 35 Barton Road, Slough, Berkshire, SL3 8DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling , which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.
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:
Motor Vehicles 20% p.a. reducing balance
Fixtures & Fittings 20% p.a. reducing balance
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

...CONTINUED
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2.4. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity Instrument
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2023 50,039 11,896 61,935
Additions - 1,250 1,250
As at 31 October 2024 50,039 13,146 63,185
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2023 18,014 6,995 25,009
Provided during the period 6,405 1,230 7,635
As at 31 October 2024 24,419 8,225 32,644
Net Book Value
As at 31 October 2024 25,620 4,921 30,541
As at 1 November 2023 32,025 4,901 36,926
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 22,680 20,362
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 17,232 11,845
Taxation and social security 46,593 43,194
63,825 55,039
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
8. Pension Commitments
The company operates a defined contribution pension scheme for the benefits of its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £266 were due to the fund. They are included in Other Creditors.
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Z Pervez 20,000 45,000
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 40,000 90,000
11. Related Party Transactions
At balance sheet date, Mr Zeeshan Pervez, a director of the company, was owed £14,734 (2023 - £11,587) by Yameen Consultancy Services Limited.
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Page 5
12. Ultimate Controlling Party
The ultimate controlling party is Mr Zeeshan Pervez, by virtue of his shareholding.
Page 5