Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 08295932 Mr Savadas Odedra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08295932 2023-11-30 08295932 2024-11-30 08295932 2023-12-01 2024-11-30 08295932 frs-core:CurrentFinancialInstruments 2024-11-30 08295932 frs-core:Non-currentFinancialInstruments 2024-11-30 08295932 frs-core:ComputerEquipment 2023-12-01 2024-11-30 08295932 frs-core:FurnitureFittings 2024-11-30 08295932 frs-core:FurnitureFittings 2023-12-01 2024-11-30 08295932 frs-core:FurnitureFittings 2023-11-30 08295932 frs-core:NetGoodwill 2024-11-30 08295932 frs-core:NetGoodwill 2023-12-01 2024-11-30 08295932 frs-core:NetGoodwill 2023-11-30 08295932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 08295932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 08295932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 08295932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 08295932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08295932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 08295932 frs-core:ShareCapital 2024-11-30 08295932 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08295932 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08295932 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 08295932 frs-bus:SmallEntities 2023-12-01 2024-11-30 08295932 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08295932 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 08295932 frs-bus:Director1 2023-12-01 2024-11-30 08295932 frs-core:CurrentFinancialInstruments 1 2024-11-30 08295932 frs-core:Non-currentFinancialInstruments 1 2024-11-30 08295932 frs-core:CurrentFinancialInstruments 3 2024-11-30 08295932 frs-core:Non-currentFinancialInstruments 3 2024-11-30 08295932 frs-countries:EnglandWales 2023-12-01 2024-11-30 08295932 2022-11-30 08295932 2023-11-30 08295932 2022-12-01 2023-11-30 08295932 frs-core:CurrentFinancialInstruments 2023-11-30 08295932 frs-core:Non-currentFinancialInstruments 2023-11-30 08295932 frs-core:ShareCapital 2023-11-30 08295932 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08295932 frs-core:CurrentFinancialInstruments 1 2023-11-30 08295932 frs-core:Non-currentFinancialInstruments 1 2023-11-30 08295932 frs-core:CurrentFinancialInstruments 3 2023-11-30 08295932 frs-core:Non-currentFinancialInstruments 3 2023-11-30 08295932 frs-core:CurrentFinancialInstruments 4 2023-11-30
Registered number: 08295932
SAV & RAJ LTD
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08295932
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 60,046 63,206
Tangible Assets 5 289,452 290,505
349,498 353,711
CURRENT ASSETS
Stocks 6 33,500 35,000
Debtors 7 122,645 -
Cash at bank and in hand 12,638 207,234
168,783 242,234
Creditors: Amounts Falling Due Within One Year 8 (105,263 ) (135,230 )
NET CURRENT ASSETS (LIABILITIES) 63,520 107,004
TOTAL ASSETS LESS CURRENT LIABILITIES 413,018 460,715
Creditors: Amounts Falling Due After More Than One Year 9 (209,630 ) (259,398 )
NET ASSETS 203,388 201,317
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 203,288 201,217
SHAREHOLDERS' FUNDS 203,388 201,317
Page 1
Page 2
For the year ending 30 November 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 Savadas Odedra
Director
28/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SAV & RAJ LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08295932 . The registered office is 72-74a London Road, Bozeat, Wellingborough, NN29 7JR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.
2.4. 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:
Freehold Stated at cost
Improvement to property Stated at cost
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 7)
5 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 102,769
As at 30 November 2024 102,769
Amortisation
As at 1 December 2023 39,563
Provided during the period 3,160
As at 30 November 2024 42,723
Net Book Value
As at 30 November 2024 60,046
As at 1 December 2023 63,206
5. Tangible Assets
Land & Property
Freehold Improvement to property Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 267,964 15,524 26,337 309,825
As at 30 November 2024 267,964 15,524 26,337 309,825
Depreciation
As at 1 December 2023 - - 19,320 19,320
Provided during the period - - 1,053 1,053
As at 30 November 2024 - - 20,373 20,373
Net Book Value
As at 30 November 2024 267,964 15,524 5,964 289,452
As at 1 December 2023 267,964 15,524 7,017 290,505
6. Stocks
2024 2023
£ £
Finished goods 33,500 35,000
7. Debtors
2024 2023
£ £
Due within one year
Other debtors- Barton food and wine 122,645 -
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,302 858
Corporation tax 165 -
PAYE / NI payable 6,735 4,156
VAT 2,215 3,360
Pension payable 107 94
Other creditors - Camelot 1,119 -
Other creditors - Barton food and wine - 70,526
Director's loan account 92,620 56,236
105,263 135,230
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Natwest loan a/c -36267627 - 4,950
Natwest loan a/c -44350155 146,141 149,448
Funding circle loan 63,489 105,000
209,630 259,398
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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