Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 03933845 Mr Timothy Haire Mrs Emma Haire iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03933845 2024-01-31 03933845 2025-01-31 03933845 2024-02-01 2025-01-31 03933845 frs-core:CurrentFinancialInstruments 2025-01-31 03933845 frs-core:ComputerEquipment 2025-01-31 03933845 frs-core:ComputerEquipment 2024-02-01 2025-01-31 03933845 frs-core:ComputerEquipment 2024-01-31 03933845 frs-core:PlantMachinery 2025-01-31 03933845 frs-core:PlantMachinery 2024-02-01 2025-01-31 03933845 frs-core:PlantMachinery 2024-01-31 03933845 frs-core:ShareCapital 2025-01-31 03933845 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 03933845 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 03933845 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 03933845 frs-bus:SmallEntities 2024-02-01 2025-01-31 03933845 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 03933845 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 03933845 frs-bus:Director1 2024-02-01 2025-01-31 03933845 frs-bus:Director2 2024-02-01 2025-01-31 03933845 frs-countries:EnglandWales 2024-02-01 2025-01-31 03933845 2023-01-31 03933845 2024-01-31 03933845 2023-02-01 2024-01-31 03933845 frs-core:CurrentFinancialInstruments 2024-01-31 03933845 frs-core:ShareCapital 2024-01-31 03933845 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 03933845
GURUVE LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2025
Bailey Accountancy & Book Keeping Services
18 New Horizon Bus. Centre
Barrows Road
Harlow
Essex
CM19 5FN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03933845
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 299 1,292
299 1,292
CURRENT ASSETS
Stocks 5 79,739 69,624
Debtors 6 1,206 203
Cash at bank and in hand 10,400 3,093
91,345 72,920
Creditors: Amounts Falling Due Within One Year 7 (91,086 ) (73,785 )
NET CURRENT ASSETS (LIABILITIES) 259 (865 )
TOTAL ASSETS LESS CURRENT LIABILITIES 558 427
NET ASSETS 558 427
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 458 327
SHAREHOLDERS' FUNDS 558 427
For the year ending 31 January 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
Mrs Emma Haire
Director
13th August 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
GURUVE LIMITED Registered number 03933845 is a limited by shares company incorporated in England & Wales. The Registered Office is Rob Roy The Boatyard South Street, Stanstead Abbotts, Hertfordshire, SG12 8AL.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
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 20%
Computer Equipment 33.33%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 14,264 7,878 22,142
As at 31 January 2025 14,264 7,878 22,142
Depreciation
As at 1 February 2024 13,665 7,185 20,850
Provided during the period 300 693 993
As at 31 January 2025 13,965 7,878 21,843
Net Book Value
As at 31 January 2025 299 - 299
As at 1 February 2024 599 693 1,292
Page 2
Page 3
5. Stocks
2025 2024
£ £
Finished goods 79,739 69,624
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 250 203
VAT 956 -
1,206 203
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
Corporation tax 6,894 3,632
VAT - 447
Accruals and deferred income 1,200 800
Directors' loan accounts 82,993 68,907
91,086 73,785
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 27,500 31,500
Page 3