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 10413965 Mr M D Patel Dr N Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10413965 2024-03-31 10413965 2025-03-31 10413965 2024-04-01 2025-03-31 10413965 frs-core:Non-currentFinancialInstruments 2025-03-31 10413965 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10413965 frs-core:PlantMachinery 2024-04-01 2025-03-31 10413965 frs-core:ShareCapital 2025-03-31 10413965 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10413965 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10413965 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 10413965 frs-bus:SmallEntities 2024-04-01 2025-03-31 10413965 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10413965 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10413965 frs-bus:Director1 2024-04-01 2025-03-31 10413965 frs-bus:Director1 2024-03-31 10413965 frs-bus:Director1 2025-03-31 10413965 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 10413965 frs-countries:EnglandWales 2024-04-01 2025-03-31 10413965 2023-03-31 10413965 2024-03-31 10413965 2023-04-01 2024-03-31 10413965 frs-core:Non-currentFinancialInstruments 2024-03-31 10413965 frs-core:ShareCapital 2024-03-31 10413965 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10413965
Samurai Consulting Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
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Samurai Consulting Services Limited
Contents
Contents

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

Page 1
Samurai Consulting Services Limited
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 10413965

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,687 |  | 3,657
|  |  | 1,687 |  | 3,657
CURRENT ASSETS
Debtors |  | 216,016 |  | 241,796 |
Cash at bank and in hand |  | 66,161 |  | 11,018 |
|  | 282,177 |  | 252,814 |
Creditors: Amounts Falling Due Within One Year |  | (122,279 ) |  | (131,635 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 159,898 |  | 121,179
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 161,585 |  | 124,836
Creditors: Amounts Falling Due After More Than One Year |  |  | (35,468 ) |  | (55,090 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (422 ) |  | (914 )
NET ASSETS |  |  | 125,695 |  | 68,832
CAPITAL AND RESERVES
Called up share capital | 5 |  | 150 |  | 150
Profit and Loss Account |  |  | 125,545 |  | 68,682
SHAREHOLDERS' FUNDS |  |  | 125,695 |  | 68,832

Page 1
Page 2
Samurai Consulting Services Limited
Abridged 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr M D Patel Director
1 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Samurai Consulting Services Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
Samurai Consulting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10413965 . The registered office is 96 Argyle Road, London, W13 8EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Samurai Consulting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10413965 . The registered office is 96 Argyle Road, London, W13 8EL.
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 the total invoice value, excluding value added tax, of sales made during the period.
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:

Plant & Machinery | 20% straight line
Computer Equipment | 33% straight line

2.4. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
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
Page 3
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Samurai Consulting Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
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 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 19,222
Additions | 1,184
As at 31 March 2025 | 20,406
Depreciation
As at 1 April 2024 | 15,565
Provided during the period | 3,154
As at 31 March 2025 | 18,719
Net Book Value
As at 31 March 2025 | 1,687
As at 1 April 2024 | 3,657

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

Page 4
Page 5
Samurai Consulting Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mitul Patel | 156,067 | 7,618 | (4,307 ) | - | 159,378

Interest is charged on loan balances above £10,000 at the HMRC approved interest rate of 2.25%.
Dividends paid to directors
Page 5