Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2023 1 June 2022 false 1 June 2023 29 May 2024 29 May 2024 10509243 Mr Haresh Shah Mr Pilkesh Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10509243 2023-05-31 10509243 2024-05-29 10509243 2023-06-01 2024-05-29 10509243 frs-core:CurrentFinancialInstruments 2024-05-29 10509243 frs-core:Non-currentFinancialInstruments 2024-05-29 10509243 frs-core:ShareCapital 2024-05-29 10509243 frs-core:RetainedEarningsAccumulatedLosses 2024-05-29 10509243 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-29 10509243 frs-bus:FilletedAccounts 2023-06-01 2024-05-29 10509243 frs-bus:SmallEntities 2023-06-01 2024-05-29 10509243 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-29 10509243 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-29 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-29 10509243 frs-core:CostValuation 2023-05-31 10509243 frs-core:CostValuation 2024-05-29 10509243 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 10509243 frs-core:ProvisionsForImpairmentInvestments 2024-05-29 10509243 frs-bus:Director1 2023-06-01 2024-05-29 10509243 frs-bus:Director2 2023-06-01 2024-05-29 10509243 frs-countries:EnglandWales 2023-06-01 2024-05-29 10509243 2022-05-31 10509243 2023-05-31 10509243 2022-06-01 2023-05-31 10509243 frs-core:CurrentFinancialInstruments 2023-05-31 10509243 frs-core:Non-currentFinancialInstruments 2023-05-31 10509243 frs-core:ShareCapital 2023-05-31 10509243 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31
Registered number: 10509243
Astra One Ltd
Unaudited Financial Statements
For The Year Ended 29 May 2024
Astra One Ltd
Contents
Contents

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

Page 1
Astra One Ltd
Balance Sheet
As At 29 May 2024
Balance Sheet
Registered number: 10509243

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,500 |  | 2,500
Investments | 5 |  | 100 |  | 100
|  |  | 2,600 |  | 2,600
CURRENT ASSETS
Debtors | 6 | 628,549 |  | 628,548 |
Cash at bank and in hand |  | 2,145 |  | 3,587 |
|  | 630,694 |  | 632,135 |
Creditors: Amounts Falling Due Within One Year | 7 | (111,994 ) |  | (112,773 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 518,700 |  | 519,362
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 521,300 |  | 521,962
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (32,700 ) |  | (31,966 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (111 )
NET ASSETS |  |  | 488,600 |  | 489,885
CAPITAL AND RESERVES
Called up share capital | 9 |  | 99 |  | 99
Fair value reserve | 10 |  | 473 |  | 473
Profit and Loss Account |  |  | 488,028 |  | 489,313
SHAREHOLDERS' FUNDS |  |  | 488,600 |  | 489,885

Page 1
Page 2
Astra One Ltd
Balance Sheet (continued)
As At 29 May 2024
For the year ending 29 May 2024 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 Haresh Shah Director
13/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Astra One Ltd
Notes to the Financial Statements
For The Year Ended 29 May 2024
Notes to the Financial Statements
1. General Information
Astra One Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10509243 . The registered office is 30 High Street, Purely, Surrey, CR8 2AA.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 June 2023 and 29 May 2024 | 2,500

Page 3
Page 4
Astra One Ltd
Notes to the Financial Statements (continued)
For The Year Ended 29 May 2024
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 June 2023 | 100
As at 29 May 2024 | 100
Provision
As at 1 June 2023 | -
As at 29 May 2024 | -
Net Book Value
As at 29 May 2024 | 100
As at 1 June 2023 | 100

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 625,049 |  | 625,048
Amounts owed by participating interests | 3,500 |  | 3,500
| 628,549 |  | 628,548

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,063 |  | 2,064
Bank loans and overdrafts | 3,556 |  | 7,409
Amounts owed to participating interests | 94,349 |  | 91,649
Other creditors | 12,026 |  | 11,651
| 111,994 |  | 112,773

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 32,700 |  | 31,966

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

Page 4
Page 5
Astra One Ltd
Notes to the Financial Statements (continued)
For The Year Ended 29 May 2024
10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 June 2023 | 473
As at 29 May 2024 | 473

11. Related Party Transactions
At the year-end the following balances were outstanding in respect of companies that are related to the reporting entity by virtue of being under
common control. These were interest-free and repayable on demand:
Rentworkspaces Ltd - £3,500 (2023: £3,5000) owed to the reporting entity
In accordance with FRS 102 Section 33.1A the company has taken exemption from disclosing transactions and balances with fellow wholly owned members of the group. The company is a wholly owned subsidiary of Astra Property Investments Limited, a company incorporated in England and Wales whose registered office is 30 High Street, Purley,Surrey. CR8 2AA.
Page 5