Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2023 1 July 2022 false 1 July 2023 30 October 2024 30 October 2024 05863645 Mr Dildar Singh Gold iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05863645 2023-06-30 05863645 2024-10-30 05863645 2023-07-01 2024-10-30 05863645 frs-core:CurrentFinancialInstruments 2024-10-30 05863645 frs-core:ComputerEquipment 2024-10-30 05863645 frs-core:ComputerEquipment 2023-07-01 2024-10-30 05863645 frs-core:ComputerEquipment 2023-06-30 05863645 frs-core:FurnitureFittings 2024-10-30 05863645 frs-core:FurnitureFittings 2023-07-01 2024-10-30 05863645 frs-core:FurnitureFittings 2023-06-30 05863645 frs-core:NetGoodwill 2024-10-30 05863645 frs-core:NetGoodwill 2023-07-01 2024-10-30 05863645 frs-core:NetGoodwill 2023-06-30 05863645 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-30 05863645 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-01 2024-10-30 05863645 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 05863645 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-30 05863645 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-10-30 05863645 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 05863645 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-10-30 05863645 frs-core:PlantMachinery 2024-10-30 05863645 frs-core:PlantMachinery 2023-07-01 2024-10-30 05863645 frs-core:PlantMachinery 2023-06-30 05863645 frs-core:ShareCapital 2024-10-30 05863645 frs-core:RetainedEarningsAccumulatedLosses 2024-10-30 05863645 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-10-30 05863645 frs-bus:FilletedAccounts 2023-07-01 2024-10-30 05863645 frs-bus:SmallEntities 2023-07-01 2024-10-30 05863645 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-10-30 05863645 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-10-30 05863645 frs-bus:Director1 2023-07-01 2024-10-30 05863645 frs-countries:EnglandWales 2023-07-01 2024-10-30 05863645 2022-06-30 05863645 2023-06-30 05863645 2022-07-01 2023-06-30 05863645 frs-core:CurrentFinancialInstruments 2023-06-30 05863645 frs-core:ShareCapital 2023-06-30 05863645 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05863645
Manav (UK) Limited
Financial Statements
For the Period 1 July 2023 to 30 October 2024
Khokhar McAdam Ltd
Chartered Accountants
1 Eagle Street
Glasgow
G4 9XA
Manav (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Manav (UK) Limited
Balance Sheet
As At 30 October 2024
Balance Sheet
Registered number: 05863645

| 30 October 2024 | 30 June 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 81,067 |  | 81,067
Tangible Assets | 5 |  | 26,663 |  | 508,131
|  |  | 107,730 |  | 589,198
CURRENT ASSETS
Stocks | 6 | 223,789 |  | 340,000 |
Debtors | 7 | 2,107,787 |  | 1,167,950 |
Cash at bank and in hand |  | 31,640 |  | 114,729 |
|  | 2,363,216 |  | 1,622,679 |
Creditors: Amounts Falling Due Within One Year | 8 | (219,080 ) |  | (252,198 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,144,136 |  | 1,370,481
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,251,866 |  | 1,959,679
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (24,341 ) |  | (19,229 )
NET ASSETS |  |  | 2,227,525 |  | 1,940,450
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 2
Profit and Loss Account |  |  | 2,227,521 |  | 1,940,448
SHAREHOLDERS' FUNDS |  |  | 2,227,525 |  | 1,940,450

Page 1
Page 2
Manav (UK) Limited
Balance Sheet (continued)
As At 30 October 2024
For the period ending 30 October 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 Dildar Singh Gold Director
2 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Manav (UK) Limited
Notes to the Financial Statements
For the Period 1 July 2023 to 30 October 2024
Notes to the Financial Statements
1. General Information
Manav (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05863645 . The registered office is Unit B1 Taffsmead Road, Treforest Ind Est, Pontypridd, Mid Glamorgan, CF37 5TF.
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 the profit and loss account over its estimated economic life of .... 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 | -
Leasehold | -
Plant & Machinery | 15% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 15% on reducing balance

2.5. 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.
Page 3
Page 4
Manav (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2023 to 30 October 2024
2.6. 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.
2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7 (2023: 8)
7 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2023 | 81,067
As at 30 October 2024 | 81,067
Net Book Value
As at 30 October 2024 | 81,067
As at 1 July 2023 | 81,067

Page 4
Page 5
Manav (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2023 to 30 October 2024
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Investment Properties | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2023 | 15,173 | 474,525 | 97,161 | 47,280
Disposals | - | (474,525 ) | - | -
As at 30 October 2024 | 15,173 | - | 97,161 | 47,280
Depreciation
As at 1 July 2023 | 15,173 | - | 71,847 | 42,319
Provided during the period | - | - | 5,063 | 992
As at 30 October 2024 | 15,173 | - | 76,910 | 43,311
Net Book Value
As at 30 October 2024 | - | - | 20,251 | 3,969
As at 1 July 2023 | - | 474,525 | 25,314 | 4,961

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2023 | 5,957 | 640,096
Disposals | - | (474,525 )
As at 30 October 2024 | 5,957 | 165,571
Depreciation
As at 1 July 2023 | 2,626 | 131,965
Provided during the period | 888 | 6,943
As at 30 October 2024 | 3,514 | 138,908
Net Book Value
As at 30 October 2024 | 2,443 | 26,663
As at 1 July 2023 | 3,331 | 508,131

6. Stocks

| 30 October 2024 |  | 30 June 2023
--- | --- | --- | ---
| £ |  | £
Finished goods | 223,789 |  | 340,000

Page 5
Page 6
Manav (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2023 to 30 October 2024
7. Debtors

| 30 October 2024 |  | 30 June 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 205,097 |  | 47,985
Other debtors | 7,252 |  | 323,000
| 212,349 |  | 370,985
Due after more than one year
Amounts owed by group undertakings | 1,895,438 |  | 796,965
| 2,107,787 |  | 1,167,950

8. Creditors: Amounts Falling Due Within One Year

| 30 October 2024 |  | 30 June 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 71,785 |  | 148,694
Bank loans and overdrafts | 271 |  | -
Other creditors | 1,467 |  | 5,943
Taxation and social security | 145,557 |  | 97,561
| 219,080 |  | 252,198

9. Share Capital

| 30 October 2024 |  | 30 June 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 2

Page 6