Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 29 November 2024 29 November 2024 09881231 Ms Divya Sarda Mr Dhruv Sarda true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09881231 2023-11-30 09881231 2024-11-29 09881231 2023-12-01 2024-11-29 09881231 frs-core:CurrentFinancialInstruments 2024-11-29 09881231 frs-core:FurnitureFittings 2024-11-29 09881231 frs-core:FurnitureFittings 2023-12-01 2024-11-29 09881231 frs-core:FurnitureFittings 2023-11-30 09881231 frs-core:ShareCapital 2024-11-29 09881231 frs-core:RetainedEarningsAccumulatedLosses 2024-11-29 09881231 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-29 09881231 frs-bus:FilletedAccounts 2023-12-01 2024-11-29 09881231 frs-bus:SmallEntities 2023-12-01 2024-11-29 09881231 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-29 09881231 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-29 09881231 1 2023-12-01 2024-11-29 09881231 frs-core:UnlistedNon-exchangeTraded 2024-11-29 09881231 frs-core:UnlistedNon-exchangeTraded 2023-11-30 09881231 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 09881231 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-29 09881231 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 09881231 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-29 09881231 frs-bus:Director1 2023-12-01 2024-11-29 09881231 frs-bus:Director2 2023-12-01 2024-11-29 09881231 frs-countries:EnglandWales 2023-12-01 2024-11-29 09881231 2022-11-30 09881231 2023-11-30 09881231 2022-12-01 2023-11-30 09881231 frs-core:CurrentFinancialInstruments 2023-11-30 09881231 frs-core:ShareCapital 2023-11-30 09881231 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09881231
AANYA PROPERTY DEVELOPMENT LTD
Unaudited Financial Statements
For The Year Ended 29 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09881231
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 100 100
100 100
CURRENT ASSETS
Stocks 6 383,624 383,623
Debtors 7 1,255,427 1,252,188
Cash at bank and in hand 3,026 8,993
1,642,077 1,644,804
Creditors: Amounts Falling Due Within One Year 8 (1,704,984 ) (1,690,520 )
NET CURRENT ASSETS (LIABILITIES) (62,907 ) (45,716 )
TOTAL ASSETS LESS CURRENT LIABILITIES (62,807 ) (45,616 )
NET LIABILITIES (62,807 ) (45,616 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (62,817 ) (45,626 )
SHAREHOLDERS' FUNDS (62,807) (45,616)
For the year ending 29 November 2024 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
Ms Divya Sarda
Director
23/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AANYA PROPERTY DEVELOPMENT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09881231 . The registered office is 3 Carlyle Close, London, England, N2 0QU.
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 33% Straight Line Method
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. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, cash and cashequivalents, trade and other payables, and loans and borrowings. Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2023 2,003
As at 29 November 2024 2,003
Depreciation
As at 1 December 2023 2,003
As at 29 November 2024 2,003
Net Book Value
As at 29 November 2024 -
As at 1 December 2023 -
5. Investments
Unlisted
£
Cost
As at 1 December 2023 100
As at 29 November 2024 100
Provision
As at 1 December 2023 -
As at 29 November 2024 -
Net Book Value
As at 29 November 2024 100
As at 1 December 2023 100
Investments in subsidiaries, jointly controlled entities or associates are accounted for at cost less provision for impairment.
6. Stocks
2024 2023
£ £
Stock 383,624 383,623
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,904 1,615
Amounts owed by subsidiaries 1,253,523 1,250,573
1,255,427 1,252,188
Page 3
Page 4
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Corporation tax - 100
Other taxes and social security - 2,595
Other creditors 1,904 1,615
Accruals and deferred income 2,245 1,645
Directors' loan accounts 1,700,834 1,684,565
1,704,984 1,690,520
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
a) At the year end the Company was owed GBP 432,769 (2023: GBP 429,819) by Krish Aanya Enterprises Limited, where Divya Modi is the director of the company, in respect of an interest free loan which is repayable on demand.
b) At the year end the Company was owed GBP 800,608 (2023: GBP 800,608) by Krish Property Development Limited, a company under the common control of directors, in respect of an interest free loan which is repayable on demand.
c) At the year end the Company was owed GBP 20,145 (2023: GBP 20,145) by Aanya Consulting Limited, a company under the common control of director, in respect of an interest free loan which is repayable on demand.
d) At the year end the Company owed GBP 1,700,834 (2023 : 1,684,565) to the director in respect of an interest free loan which is repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Divya Modi by virtue of his ownership of 100% of the issued share capital in the company.
12. Fixed Asset Investments
The business has subsidiary name Krish Property Developments Limited. The business hold 100 ordinary share i.e. 100% share capital in subsidiary company.
The aggregate capital and reserves and the result for the year of the subsidiaries noted above
was as follows :
a) Capital and Reserves: GBP 1,557
b) Profit / (Loss): Nil
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