Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 7 January 2025 7 January 2025 SC489251 Mr Atul Sarma iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC489251 2023-10-31 SC489251 2025-01-07 SC489251 2023-11-01 2025-01-07 SC489251 frs-core:ComputerEquipment 2025-01-07 SC489251 frs-core:ComputerEquipment 2023-11-01 2025-01-07 SC489251 frs-core:ComputerEquipment 2023-10-31 SC489251 frs-core:SharePremium 2025-01-07 SC489251 frs-core:ShareCapital 2025-01-07 SC489251 frs-core:RetainedEarningsAccumulatedLosses 2025-01-07 SC489251 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2025-01-07 SC489251 frs-bus:FilletedAccounts 2023-11-01 2025-01-07 SC489251 frs-bus:SmallEntities 2023-11-01 2025-01-07 SC489251 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2025-01-07 SC489251 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-01-07 SC489251 frs-bus:Director1 2023-11-01 2025-01-07 SC489251 frs-bus:Director1 2023-10-31 SC489251 frs-bus:Director1 2025-01-07 SC489251 frs-countries:Scotland 2023-11-01 2025-01-07 SC489251 2022-10-31 SC489251 2023-10-31 SC489251 2022-11-01 2023-10-31 SC489251 frs-core:SharePremium 2023-10-31 SC489251 frs-core:ShareCapital 2023-10-31 SC489251 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: SC489251
A.P&A Nirvana Properties Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 7 January 2025
TaxAssist West Edinburgh
A.P&A Nirvana Properties Ltd
Contents
Contents

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

Page 1
A.P&A Nirvana Properties Ltd
Balance Sheet
As At 7 January 2025
Balance Sheet
Registered number: SC489251

| 7 January 2025 | 31 October 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | - |  | 9,834 |
Cash at bank and in hand |  | - |  | 122 |
|  | - |  | 9,956 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,873 ) |  | (396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,873 ) |  | 9,560
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,873 ) |  | 9,560
NET (LIABILITIES)/ASSETS |  |  | (1,873 ) |  | 9,560
CAPITAL AND RESERVES
Called up share capital | 7 |  | 102 |  | 102
Share premium account |  |  | 6,998 |  | 6,998
Profit and Loss Account |  |  | (8,973 ) |  | 2,460
SHAREHOLDERS' FUNDS |  |  | (1,873) |  | 9,560

For the period ending 7 January 2025 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 Profit and Loss Account.
On behalf of the board

Mr Atul Sarma Director
12/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
A.P&A Nirvana Properties Ltd
Notes to the Financial Statements
For the Period 1 November 2023 to 7 January 2025
Notes to the Financial Statements
1. General Information
A.P&A Nirvana Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC489251 . The registered office is 4 Silverknowes Parkway, Edinburgh, EH4 5LB.
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. 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:

Computer Equipment | Fully depreciated

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2023 | 290
Disposals | (290 )
As at 7 January 2025 | -
Depreciation
As at 1 November 2023 | 290
Disposals | (290 )
As at 7 January 2025 | -
Net Book Value
As at 7 January 2025 | -
As at 1 November 2023 | -

5. Debtors

| 7 January 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | - |  | 9,600
Other debtors | - |  | 234
| - |  | 9,834

6. Creditors: Amounts Falling Due Within One Year

| 7 January 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,873 |  | 396

Page 2
Page 3
A.P&A Nirvana Properties Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 7 January 2025
7. Share Capital

| 7 January 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 7 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Atul Sarma | 234 | - | - | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 3