Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06507129 Dr Jilna Shah Mr Ankur Shah Mr Ankur Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06507129 2024-03-31 06507129 2025-03-31 06507129 2024-04-01 2025-03-31 06507129 frs-core:CurrentFinancialInstruments 2025-03-31 06507129 frs-core:ComputerEquipment 2025-03-31 06507129 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06507129 frs-core:ComputerEquipment 2024-03-31 06507129 frs-core:FurnitureFittings 2025-03-31 06507129 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06507129 frs-core:FurnitureFittings 2024-03-31 06507129 frs-core:NetGoodwill 2025-03-31 06507129 frs-core:NetGoodwill 2024-04-01 2025-03-31 06507129 frs-core:NetGoodwill 2024-03-31 06507129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 06507129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06507129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06507129 frs-core:MotorVehicles 2025-03-31 06507129 frs-core:MotorVehicles 2024-04-01 2025-03-31 06507129 frs-core:MotorVehicles 2024-03-31 06507129 frs-core:PlantMachinery 2025-03-31 06507129 frs-core:PlantMachinery 2024-04-01 2025-03-31 06507129 frs-core:PlantMachinery 2024-03-31 06507129 frs-core:ShareCapital 2025-03-31 06507129 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06507129 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06507129 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06507129 frs-bus:SmallEntities 2024-04-01 2025-03-31 06507129 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06507129 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06507129 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06507129 frs-bus:Director1 2024-04-01 2025-03-31 06507129 frs-bus:Director2 2024-04-01 2025-03-31 06507129 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06507129 1 2024-04-01 2025-03-31 06507129 frs-countries:EnglandWales 2024-04-01 2025-03-31 06507129 2023-03-31 06507129 2024-03-31 06507129 2023-04-01 2024-03-31 06507129 frs-core:CurrentFinancialInstruments 2024-03-31 06507129 frs-core:ShareCapital 2024-03-31 06507129 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06507129 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06507129 1 2023-04-01 2024-03-31
Registered number: 06507129
Kaylan Shah Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mac Kotecha & Company
Kaylan Shah Limited
Contents
Contents

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

Page 1
Kaylan Shah Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06507129

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 50,949 |  | 67,036
Tangible Assets | 5 |  | 37,013 |  | 44,444
|  |  | 87,962 |  | 111,480
CURRENT ASSETS
Stocks |  | 28,575 |  | 28,340 |
Debtors | 6 | 366,458 |  | 357,230 |
Cash at bank and in hand |  | 37,618 |  | 25,912 |
|  | 432,651 |  | 411,482 |
Creditors: Amounts Falling Due Within One Year | 7 | (91,680 ) |  | (96,002 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 340,971 |  | 315,480
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 428,933 |  | 426,960
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (6,632 ) |  | (7,986 )
NET ASSETS |  |  | 422,301 |  | 418,974
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 422,201 |  | 418,874
SHAREHOLDERS' FUNDS |  |  | 422,301 |  | 418,974

Page 1
Page 2
Kaylan Shah Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Ankur Shah Director
01/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kaylan Shah Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Kaylan Shah Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06507129 . The registered office is 67 Westbury Avenue, Wood Green, London, N22 6SA.
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.
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 profit and loss account 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:

Leasehold | Over the term of the lease
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 15% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on 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.
2.6. 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.
2.7. 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
Kaylan Shah Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees | 4 |  | 4
| 4 |  | 4

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 321,748
As at 31 March 2025 | 321,748
Amortisation
As at 1 April 2024 | 254,712
Provided during the period | 16,087
As at 31 March 2025 | 270,799
Net Book Value
As at 31 March 2025 | 50,949
As at 1 April 2024 | 67,036

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 4,572 | 20,579 | 49,590 | 39,807
Additions | - | - | - | 917
As at 31 March 2025 | 4,572 | 20,579 | 49,590 | 40,724
Depreciation
As at 1 April 2024 | 2,158 | 19,865 | 19,136 | 33,358
Provided during the period | 304 | 178 | 4,568 | 1,842
As at 31 March 2025 | 2,462 | 20,043 | 23,704 | 35,200
Net Book Value
As at 31 March 2025 | 2,110 | 536 | 25,886 | 5,524
As at 1 April 2024 | 2,414 | 714 | 30,454 | 6,449

Page 4
Page 5
Kaylan Shah Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | 18,835 | 133,383
Additions | - | 917
As at 31 March 2025 | 18,835 | 134,300
Depreciation
As at 1 April 2024 | 14,422 | 88,939
Provided during the period | 1,456 | 8,348
As at 31 March 2025 | 15,878 | 97,287
Net Book Value
As at 31 March 2025 | 2,957 | 37,013
As at 1 April 2024 | 4,413 | 44,444

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 51,611 |  | 60,564
Prepayments and accrued income | 3,516 |  | 3,708
Other debtors | 12,000 |  | 12,000
VAT | 4,996 |  | 5,721
Amounts owed by subsidiaries | 294,335 |  | 275,237
| 366,458 |  | 357,230

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 62,402 |  | 64,112
Corporation tax | 15,576 |  | 19,656
Other taxes and social security | 137 |  | 225
Accruals and deferred income | 3,905 |  | 3,830
Directors' loan accounts | 9,660 |  | 8,179
| 91,680 |  | 96,002

Page 5
Page 6
Kaylan Shah Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 6,632 |  | 7,986

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 42,000 |  | 40,000

Page 6