Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 9036937 Mr Nazir Yusuf Mahomed Mr Mahomed Yusuf Mahomed Mr Ismail Yusuf Mahomed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9036937 2024-02-28 9036937 2025-02-28 9036937 2024-02-29 2025-02-28 9036937 frs-core:CurrentFinancialInstruments 2025-02-28 9036937 frs-core:InvestmentPropertyIncludedWithinPPE 2025-02-28 9036937 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-28 9036937 frs-core:RevaluationReserve 2025-02-28 9036937 frs-core:ShareCapital 2025-02-28 9036937 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 9036937 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 9036937 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 9036937 frs-bus:SmallEntities 2024-02-29 2025-02-28 9036937 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 9036937 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 9036937 frs-bus:Director1 2024-02-29 2025-02-28 9036937 frs-bus:Director2 2024-02-29 2025-02-28 9036937 frs-bus:Director3 2024-02-29 2025-02-28 9036937 frs-countries:EnglandWales 2024-02-29 2025-02-28 9036937 2023-02-28 9036937 2024-02-28 9036937 2023-03-01 2024-02-28 9036937 frs-core:CurrentFinancialInstruments 2024-02-28 9036937 frs-core:RevaluationReserve 2024-02-28 9036937 frs-core:ShareCapital 2024-02-28 9036937 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 9036937
Brittannia Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9036937
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 475,000 475,000
475,000 475,000
CURRENT ASSETS
Debtors 5 6,375 9,800
Cash at bank and in hand 260,581 195,123
266,956 204,923
Creditors: Amounts Falling Due Within One Year 6 (72,794 ) (75,645 )
NET CURRENT ASSETS (LIABILITIES) 194,162 129,278
TOTAL ASSETS LESS CURRENT LIABILITIES 669,162 604,278
NET ASSETS 669,162 604,278
CAPITAL AND RESERVES
Called up share capital 300 300
Revaluation reserve 209,043 209,043
Profit and Loss Account 459,819 394,935
SHAREHOLDERS' FUNDS 669,162 604,278
Page 1
Page 2
For the year ending 28 February 2025 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 Ismail Yusuf Mahomed
Director
3 September 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
Brittannia Investments Limited Registered number 9036937 is a limited by shares company incorporated in England & Wales. The Registered Office is 50 Woodgate, Leicester, LE3 5GF.
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 represents rents receivable.
2.3. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Investment Properties
£
Cost
As at 29 February 2024 475,000
As at 28 February 2025 475,000
Net Book Value
As at 28 February 2025 475,000
As at 29 February 2024 475,000
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,840 -
Other debtors 2,535 9,800
6,375 9,800
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,743 23,410
Corporation tax 18,291 15,495
Other taxes and social security 5,530 5,545
Other creditors 31,230 31,195
72,794 75,645
Page 4