Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03153051 Mr Kirpal Bahia Mr Parmjit Bahia Mrs Panjit Bahia Mrs Panjit Bahia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03153051 2024-03-31 03153051 2025-03-31 03153051 2024-04-01 2025-03-31 03153051 frs-core:CurrentFinancialInstruments 2025-03-31 03153051 frs-core:FurnitureFittings 2025-03-31 03153051 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03153051 frs-core:FurnitureFittings 2024-03-31 03153051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03153051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 03153051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 03153051 frs-core:MotorVehicles 2024-04-01 2025-03-31 03153051 frs-core:PlantMachinery 2025-03-31 03153051 frs-core:PlantMachinery 2024-04-01 2025-03-31 03153051 frs-core:PlantMachinery 2024-03-31 03153051 frs-core:ShareCapital 2025-03-31 03153051 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03153051 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03153051 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03153051 frs-bus:SmallEntities 2024-04-01 2025-03-31 03153051 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03153051 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03153051 frs-bus:Director1 2024-04-01 2025-03-31 03153051 frs-bus:Director2 2024-04-01 2025-03-31 03153051 frs-bus:Director3 2024-04-01 2025-03-31 03153051 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03153051 frs-core:CurrentFinancialInstruments 1 2025-03-31 03153051 frs-countries:EnglandWales 2024-04-01 2025-03-31 03153051 2023-03-31 03153051 2024-03-31 03153051 2023-04-01 2024-03-31 03153051 frs-core:CurrentFinancialInstruments 2024-03-31 03153051 frs-core:ShareCapital 2024-03-31 03153051 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03153051 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 03153051
GUR Enterprise (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Berlins (UK) Limited
Chartered Certified Accountants
1st Floor
33A Grove Lane
Birmingham
B21 9ES
GUR Enterprise (UK) Ltd
Contents
Contents

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

Page 1
GUR Enterprise (UK) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03153051

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,058 |  | 8,529
|  |  | 8,058 |  | 8,529
CURRENT ASSETS
Stocks | 5 | 310,770 |  | 212,495 |
Debtors | 6 | 1,930 |  | 10,792 |
Cash at bank and in hand |  | 214 |  | 31,201 |
|  | 312,914 |  | 254,488 |
Creditors: Amounts Falling Due Within One Year | 7 | (162,007 ) |  | (85,394 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 150,907 |  | 169,094
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 158,965 |  | 177,623
NET ASSETS |  |  | 158,965 |  | 177,623
CAPITAL AND RESERVES
Called up share capital | 8 |  | 5 |  | 5
Profit and Loss Account |  |  | 158,960 |  | 177,618
SHAREHOLDERS' FUNDS |  |  | 158,965 |  | 177,623

Page 1
Page 2
GUR Enterprise (UK) Ltd
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 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 Parmjit Bahia Director
24 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GUR Enterprise (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
GUR Enterprise (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03153051 . The registered office is 37 New Summer Street, Birmingham, West Midlands, B19 3QN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold | 10% Straight line
Plant & Machinery | 20% Reducing balance
Motor Vehicles | 20% Reducing balance
Fixtures & Fittings | 20% Reducing balance

2.4. 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.
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 year 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 asset reflects 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.
Page 3
Page 4
GUR Enterprise (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 12,407 | 26,504 | 52,350 | 91,261
Additions | - | 1,543 | - | 1,543
As at 31 March 2025 | 12,407 | 28,047 | 52,350 | 92,804
Depreciation
As at 1 April 2024 | 12,407 | 19,737 | 50,588 | 82,732
Provided during the period | - | 1,662 | 352 | 2,014
As at 31 March 2025 | 12,407 | 21,399 | 50,940 | 84,746
Net Book Value
As at 31 March 2025 | - | 6,648 | 1,410 | 8,058
As at 1 April 2024 | - | 6,767 | 1,762 | 8,529

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 310,770 |  | 212,495

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,930 |  | 10,792

Page 4
Page 5
GUR Enterprise (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 82,537 |  | 1,780
Bank loans and overdrafts | 7,336 |  | -
Corporation tax | 426 |  | 3,475
Other taxes and social security | 358 |  | -
VAT | 21,614 |  | 28,644
Net wages | 1,895 |  | -
Pension Control | 294 |  | 263
Directors' loan accounts | 47,547 |  | 51,232
| 162,007 |  | 85,394

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 5