Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09389176 Mr A S Badwal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09389176 2024-01-31 09389176 2025-01-31 09389176 2024-02-01 2025-01-31 09389176 frs-core:CurrentFinancialInstruments 2025-01-31 09389176 frs-core:Non-currentFinancialInstruments 2025-01-31 09389176 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 09389176 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 09389176 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 09389176 frs-core:ShareCapital 2025-01-31 09389176 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09389176 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09389176 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09389176 frs-bus:SmallEntities 2024-02-01 2025-01-31 09389176 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09389176 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09389176 frs-bus:Director1 2024-02-01 2025-01-31 09389176 frs-countries:EnglandWales 2024-02-01 2025-01-31 09389176 2023-01-31 09389176 2024-01-31 09389176 2023-02-01 2024-01-31 09389176 frs-core:CurrentFinancialInstruments 2024-01-31 09389176 frs-core:Non-currentFinancialInstruments 2024-01-31 09389176 frs-core:ShareCapital 2024-01-31 09389176 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09389176
Badwal Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf, 427 Lichfield Road
Birmingham
B6 7SS
Badwal Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Badwal Investments Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 09389176

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 467,855 |  | 467,855
|  |  | 467,855 |  | 467,855
CURRENT ASSETS
Debtors | 5 | 1,982 |  | 1,487 |
Cash at bank and in hand |  | 20,020 |  | 27,242 |
|  | 22,002 |  | 28,729 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,677 ) |  | (53,539 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (675 ) |  | (24,810 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 467,180 |  | 443,045
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (253,378 ) |  | (272,099 )
NET ASSETS |  |  | 213,802 |  | 170,946
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 213,702 |  | 170,846
SHAREHOLDERS' FUNDS |  |  | 213,802 |  | 170,946

Page 1
Page 2
Badwal Investments Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 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 A S Badwal Director
10th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Badwal Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Badwal Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09389176 . The registered office is Unit 44-45 Darlaston Central Trading Estate, Salisbury Street, Wednesbury, West Midlands, WS10 8XB.
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 financial statements have been prepared on a going concern basis.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the rental of property in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives. Depreciation is not charged on land and buildings due to regular refurbishment and development of the properties. Therefore, the director is of the opinion that any depreciation will be negligible.

Freehold | Not depreciated

2.5. 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 year, 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Badwal Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.7. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
2.8. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.9. Other accounting policies
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 February 2024 | 467,855
As at 31 January 2025 | 467,855
Net Book Value
As at 31 January 2025 | 467,855
As at 1 February 2024 | 467,855

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 690 |  | -
Other debtors | 1,292 |  | 1,487
| 1,982 |  | 1,487

Page 4
Page 5
Badwal Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,030 |  | 8,113
Amounts owed to participating interests | - |  | 35,000
Other creditors | 2,298 |  | 1,205
Taxation and social security | 10,349 |  | 9,221
| 22,677 |  | 53,539

Creditors include bank loans which are secured of £7,693, (2024: £5,664) and an unsecured Bounce Back Loan of £2,337 (2024: £2,449).
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 153,066 |  | 162,199
Other creditors | 100,312 |  | 109,900
| 253,378 |  | 272,099

Creditors include bank loans which are secured of £152,192 (2024: £159,101) and an unsecured Bounce Back Loan of £874 (2024: £3,098).
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5