Acorah Software Products - Accounts Production 16.6.920 false true 31 December 2023 1 January 2023 true 1 January 2024 31 December 2024 31 December 2024 13978248 Arjun Kumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13978248 2023-12-31 13978248 2024-12-31 13978248 2024-01-01 2024-12-31 13978248 frs-core:CurrentFinancialInstruments 2024-12-31 13978248 frs-core:ShareCapital 2024-12-31 13978248 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13978248 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13978248 frs-bus:FullAccounts 2024-01-01 2024-12-31 13978248 frs-bus:SmallEntities 2024-01-01 2024-12-31 13978248 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13978248 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13978248 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 13978248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 13978248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13978248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 13978248 frs-bus:Director1 2024-01-01 2024-12-31 13978248 frs-core:CurrentFinancialInstruments 1 2024-12-31 13978248 3 2024-01-01 2024-12-31 13978248 frs-countries:EnglandWales 2024-01-01 2024-12-31 13978248 2022-12-31 13978248 2023-12-31 13978248 2023-01-01 2023-12-31 13978248 frs-core:CurrentFinancialInstruments 2023-12-31 13978248 frs-core:ShareCapital 2023-12-31 13978248 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13978248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13978248 frs-core:CurrentFinancialInstruments 1 2023-12-31 13978248 3 2023-01-01 2023-12-31
Registered number: 13978248
GG-597-585 Limited
Director's Report and
Financial Statements
For The Year Ended 31 December 2024
GG-597-585 Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Profit and Loss Account | 3
Balance Sheet | 4
Notes to the Financial Statements | 5—6

Page 1
GG-597-585 Limited
Company Information
For The Year Ended 31 December 2024
Company Information

Director | Arjun Kumar
Company Number | 13978248
Registered Office | 1 Lyric Square
| London
| W6 0NB

Page 1
Page 2
GG-597-585 Limited
Company No. 13978248
Director's Report For The Year Ended 31 December 2024
Director's Report
The director presents his report and the financial statements for the year ended 31 December 2024.
Principal Activity
The company's principal activity continues to be that of investment property.
Directors
The director who held office during the year were as follows:

Arjun Kumar

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Arjun Kumar Director
07/11/2025

Page 2
Page 3
GG-597-585 Limited
Profit and Loss Account
For The Year Ended 31 December 2024
Profit and Loss Account

| 2024 |  | 2023
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 10,255 |  | 9,702
GROSS PROFIT |  | 10,255 |  | 9,702
Administrative expenses |  | (5,022 ) |  | (1,590 )
Fair value losses on investment properties |  | (15,000 ) |  | (3,950 )
OPERATING (LOSS)/PROFIT |  | (9,767 ) |  | 4,162
Interest payable and similar charges |  | - |  | (8,530 )
LOSS BEFORE TAXATION |  | (9,767 ) |  | (4,368 )
Tax on Loss |  | 2,850 |  | 750
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR |  | (6,917 ) |  | (3,618 )

The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
GG-597-585 Limited
Balance Sheet
As At 31 December 2024
Balance Sheet

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 155,000 |  | 170,000
|  |  | 155,000 |  | 170,000
CURRENT ASSETS
Debtors | 5 | 55 |  | 764 |
Cash at bank and in hand |  | 264 |  | 675 |
|  | 319 |  | 1,439 |
Creditors: Amounts Falling Due Within One Year | 6 | (148,130 ) |  | (154,483 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (147,811 ) |  | (153,044 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,189 |  | 16,956
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,541 ) |  | (4,391 )
NET ASSETS |  |  | 5,648 |  | 12,565
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve | 8 |  | 6,569 |  | 18,719
Profit and Loss Account |  |  | (1,021 ) |  | (6,254 )
SHAREHOLDERS' FUNDS |  |  | 5,648 |  | 12,565

For the year ending 31 December 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Arjun Kumar Director
07/11/2025

The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
GG-597-585 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
GG-597-585 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13978248 . The registered office is 1 Lyric Square, London, W6 0NB.
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.
2.3. 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.
2.4. 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: NIL (2023: NIL)
- -
4. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 170,000
Revaluations | (15,000)
As at 31 December 2024 | 155,000

Page 5
Page 6
GG-597-585 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 55 |  | 759
Prepayments and accrued income | - |  | 5
| 55 |  | 764

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors - Deepa Kumar | 75,116 |  | 77,215
Other creditors - Hari Ayyappan Kumar | 36,507 |  | 38,607
Accruals and deferred income | - |  | 54
Director's loan account | 36,507 |  | 38,607
| 148,130 |  | 154,483

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 January 2024 | 18,719
Transfer to profit and loss | (12,150 )
As at 31 December 2024 | 6,569

Page 6