Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 14229387 Mr Jeton Hajdari Mrs Sarah Hajdari Miss Diana Hajdari Mr Anton Hajdari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14229387 2024-07-31 14229387 2025-07-31 14229387 2024-08-01 2025-07-31 14229387 frs-core:CurrentFinancialInstruments 2025-07-31 14229387 frs-core:FurnitureFittings 2025-07-31 14229387 frs-core:FurnitureFittings 2024-08-01 2025-07-31 14229387 frs-core:FurnitureFittings 2024-07-31 14229387 frs-core:NetGoodwill 2025-07-31 14229387 frs-core:NetGoodwill 2024-08-01 2025-07-31 14229387 frs-core:NetGoodwill 2024-07-31 14229387 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 14229387 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 14229387 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 14229387 frs-core:PlantMachinery 2025-07-31 14229387 frs-core:PlantMachinery 2024-08-01 2025-07-31 14229387 frs-core:PlantMachinery 2024-07-31 14229387 frs-core:ShareCapital 2025-07-31 14229387 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 14229387 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14229387 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 14229387 frs-bus:SmallEntities 2024-08-01 2025-07-31 14229387 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14229387 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14229387 frs-bus:Director1 2024-08-01 2025-07-31 14229387 frs-bus:Director2 2024-08-01 2025-07-31 14229387 frs-bus:Director3 2024-08-01 2025-07-31 14229387 frs-bus:Director4 2024-08-01 2025-07-31 14229387 frs-countries:EnglandWales 2024-08-01 2025-07-31 14229387 2023-07-31 14229387 2024-07-31 14229387 2023-08-01 2024-07-31 14229387 frs-core:CurrentFinancialInstruments 2024-07-31 14229387 frs-core:ShareCapital 2024-07-31 14229387 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 14229387
El Castello Hajdari Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Terra Finance Ltd
Castle Court
41 London Road
Reigate
Surrey
RH2 9RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14229387
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,326 19,801
Tangible Assets 5 119,268 147,797
136,594 167,598
CURRENT ASSETS
Stocks 6 10,930 12,750
Debtors 7 28,444 20,750
Cash at bank and in hand 35,553 35,000
74,927 68,500
Creditors: Amounts Falling Due Within One Year 8 (82,988 ) (112,509 )
NET CURRENT ASSETS (LIABILITIES) (8,061 ) (44,009 )
TOTAL ASSETS LESS CURRENT LIABILITIES 128,533 123,589
NET ASSETS 128,533 123,589
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 128,433 123,489
SHAREHOLDERS' FUNDS 128,533 123,589
Page 1
Page 2
For the year ending 31 July 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 Jeton Hajdari
Director
Mrs Sarah Hajdari
Director
Miss Diana Hajdari
Director
Mr Anton Hajdari
Director
26th September 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
El Castello Hajdari Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14229387 . The registered office is 83 High Street, Odiham, Hook, Hampshire, RG29 1LB.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 10 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:
Freehold N/A
Plant & Machinery 25% Reducing blance
Fixtures & Fittings 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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 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: 18 (2024: 19)
18 19
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 24,751
As at 31 July 2025 24,751
Amortisation
As at 1 August 2024 4,950
Provided during the period 2,475
As at 31 July 2025 7,425
Net Book Value
As at 31 July 2025 17,326
As at 1 August 2024 19,801
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2024 30,942 200,249 5,943 237,134
Additions - - 923 923
As at 31 July 2025 30,942 200,249 6,866 238,057
Depreciation
As at 1 August 2024 - 87,609 1,728 89,337
Provided during the period - 28,167 1,285 29,452
As at 31 July 2025 - 115,776 3,013 118,789
Net Book Value
As at 31 July 2025 30,942 84,473 3,853 119,268
As at 1 August 2024 30,942 112,640 4,215 147,797
6. Stocks
2025 2024
£ £
Stock 10,930 12,750
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 8,250 8,250
Other debtors 12,500 12,500
Other taxes and social security 7,694 -
28,444 20,750
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Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,454 15,133
Bank loans and overdrafts 70 11,231
Corporation tax 22,544 20,124
Other taxes and social security - 10,854
VAT 44,073 45,017
Other creditors 4,000 4,000
Accruals and deferred income - 1,709
Directors' loan accounts 7,847 4,441
82,988 112,509
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6