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 06466431 Dr I S Chopra Dr D Chopra Dr I S Chopra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06466431 2024-03-31 06466431 2025-03-31 06466431 2024-04-01 2025-03-31 06466431 frs-core:CurrentFinancialInstruments 2025-03-31 06466431 frs-core:FurnitureFittings 2025-03-31 06466431 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06466431 frs-core:FurnitureFittings 2024-03-31 06466431 frs-core:ShareCapital 2025-03-31 06466431 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06466431 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06466431 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06466431 frs-bus:SmallEntities 2024-04-01 2025-03-31 06466431 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06466431 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06466431 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 06466431 frs-bus:OrdinaryShareClass1 2025-03-31 06466431 frs-bus:Director1 2024-04-01 2025-03-31 06466431 frs-bus:Director2 2024-04-01 2025-03-31 06466431 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06466431 frs-countries:EnglandWales 2024-04-01 2025-03-31 06466431 2023-03-31 06466431 2024-03-31 06466431 2023-04-01 2024-03-31 06466431 frs-core:CurrentFinancialInstruments 2024-03-31 06466431 frs-core:ShareCapital 2024-03-31 06466431 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06466431 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 06466431
Tanman Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06466431
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 670 834
670 834
CURRENT ASSETS
Debtors 5 670,672 517,500
Cash at bank and in hand 69,236 90,505
739,908 608,005
Creditors: Amounts Falling Due Within One Year 6 (47,425 ) (38,008 )
NET CURRENT ASSETS (LIABILITIES) 692,483 569,997
TOTAL ASSETS LESS CURRENT LIABILITIES 693,153 570,831
NET ASSETS 693,153 570,831
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 693,053 570,731
SHAREHOLDERS' FUNDS 693,153 570,831
Page 1
Page 2
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
Dr I S Chopra
Director
29 September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tanman Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06466431 . The registered office is Clifton House, Four Elms Road, Cardiff, CF24 1LE.
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 rendering of services.
2.3. 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:
Fixtures & Fittings 20% reducing balance
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price.  Debt instruments are subsequently measured at amortised cost.
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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 7,702
As at 31 March 2025 7,702
Depreciation
As at 1 April 2024 6,868
Provided during the period 164
As at 31 March 2025 7,032
Net Book Value
As at 31 March 2025 670
As at 1 April 2024 834
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,672 -
Other debtors - 500
Amounts owed by connected companies 652,000 517,000
670,672 517,500
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 41,715 31,760
Other creditors 2,280 3,000
Directors' loan accounts 3,430 3,248
47,425 38,008
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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