Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 14531779 Mr Kamal Gurung Mrs Lakshmi Gurung iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14531779 2023-12-31 14531779 2024-12-31 14531779 2024-01-01 2024-12-31 14531779 frs-core:CurrentFinancialInstruments 2024-12-31 14531779 frs-core:Non-currentFinancialInstruments 2024-12-31 14531779 frs-core:ShareCapital 2024-12-31 14531779 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14531779 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14531779 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14531779 frs-bus:SmallEntities 2024-01-01 2024-12-31 14531779 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14531779 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14531779 frs-bus:Director1 2024-01-01 2024-12-31 14531779 frs-bus:Director2 2024-01-01 2024-12-31 14531779 frs-countries:EnglandWales 2024-01-01 2024-12-31 14531779 2022-12-31 14531779 2023-12-31 14531779 2023-01-01 2023-12-31 14531779 frs-core:CurrentFinancialInstruments 2023-12-31 14531779 frs-core:Non-currentFinancialInstruments 2023-12-31 14531779 frs-core:ShareCapital 2023-12-31 14531779 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14531779
ANU & KAMAL PROPERTIES LIMITED
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14531779
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 577,265 273,346
577,265 273,346
CURRENT ASSETS
Cash at bank and in hand 498 14,120
498 14,120
Creditors: Amounts Falling Due Within One Year 5 (176,546 ) (91,176 )
NET CURRENT ASSETS (LIABILITIES) (176,048 ) (77,056 )
TOTAL ASSETS LESS CURRENT LIABILITIES 401,217 196,290
Creditors: Amounts Falling Due After More Than One Year 6 (413,191 ) (200,473 )
NET LIABILITIES (11,974 ) (4,183 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (12,074 ) (4,283 )
SHAREHOLDERS' FUNDS (11,974) (4,183)
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Page 2
For the year ending 31 December 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
Mr Kamal Gurung
Director
18/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ANU & KAMAL PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14531779 . The registered office is 63 London Street, Reading, Berkshire, RG1 4PS.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investment Property
2024
£
Fair Value
As at 1 January 2024 273,346
Additions 303,919
As at 31 December 2024 577,265
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 600 600
Directors' loan accounts 175,946 90,576
176,546 91,176
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 413,191 200,473
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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