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 05385112 Mr Subhas Dattani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05385112 2024-03-31 05385112 2025-03-31 05385112 2024-04-01 2025-03-31 05385112 frs-core:CurrentFinancialInstruments 2025-03-31 05385112 frs-core:Non-currentFinancialInstruments 2025-03-31 05385112 frs-core:NetGoodwill 2025-03-31 05385112 frs-core:NetGoodwill 2024-04-01 2025-03-31 05385112 frs-core:NetGoodwill 2024-03-31 05385112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05385112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05385112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05385112 frs-core:PlantMachinery 2025-03-31 05385112 frs-core:PlantMachinery 2024-04-01 2025-03-31 05385112 frs-core:PlantMachinery 2024-03-31 05385112 frs-core:ShareCapital 2025-03-31 05385112 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05385112 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05385112 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05385112 frs-bus:SmallEntities 2024-04-01 2025-03-31 05385112 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05385112 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05385112 frs-bus:Director1 2024-04-01 2025-03-31 05385112 frs-countries:EnglandWales 2024-04-01 2025-03-31 05385112 2023-03-31 05385112 2024-03-31 05385112 2023-04-01 2024-03-31 05385112 frs-core:CurrentFinancialInstruments 2024-03-31 05385112 frs-core:Non-currentFinancialInstruments 2024-03-31 05385112 frs-core:ShareCapital 2024-03-31 05385112 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05385112
Bombay Looks Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Assets Limited
Chiltern Chambers
St Peters Avenue
Reading
Berkshire
RG47DH
Bombay Looks Ltd
Contents
Contents

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

Page 1
Bombay Looks Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05385112

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 7,500
Tangible Assets | 5 |  | 687 |  | 33,506
|  |  | 687 |  | 41,006
CURRENT ASSETS
Stocks | 6 | 304,312 |  | 302,521 |
Debtors | 7 | 16,517 |  | 39,255 |
Cash at bank and in hand |  | 173,386 |  | 69,158 |
|  | 494,215 |  | 410,934 |
Creditors: Amounts Falling Due Within One Year | 8 | (75,479 ) |  | (68,718 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 418,736 |  | 342,216
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 419,423 |  | 383,222
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (12,237 ) |  | (23,327 )
NET ASSETS |  |  | 407,186 |  | 359,895
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 407,086 |  | 359,795
SHAREHOLDERS' FUNDS |  |  | 407,186 |  | 359,895

Page 1
Page 2
Bombay Looks 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 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.
On behalf of the board

Mr Subhas Dattani Director
01/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bombay Looks Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Bombay Looks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05385112 . The registered office is 5 Brookdene Drive, Northwood, Middlesex, HA6 3NS.
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 twenty years.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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:

Leasehold | Nil
Plant & Machinery | 25% on 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 7 |  | 10
| 7 |  | 10

Page 3
Page 4
Bombay Looks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 150,000
As at 31 March 2025 | 150,000
Amortisation
As at 1 April 2024 | 142,500
Provided during the period | 7,500
As at 31 March 2025 | 150,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 7,500

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 April 2024 | 32,590 | 72,492 | 105,082
Disposals | (32,590 ) | - | (32,590 )
As at 31 March 2025 | - | 72,492 | 72,492
Depreciation
As at 1 April 2024 | - | 71,576 | 71,576
Provided during the period | - | 229 | 229
As at 31 March 2025 | - | 71,805 | 71,805
Net Book Value
As at 31 March 2025 | - | 687 | 687
As at 1 April 2024 | 32,590 | 916 | 33,506

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 304,312 |  | 302,521

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 6,517 |  | 1,235
Other debtors | 10,000 |  | 38,020
| 16,517 |  | 39,255

Page 4
Page 5
Bombay Looks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,905 |  | 27,748
Other taxes and social security | 478 |  | 1,004
VAT | 5,381 |  | 12,143
Accruals and deferred income | 2,715 |  | 26,115
Director's loan account | - |  | 1,708
| 75,479 |  | 68,718

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,237 |  | 23,327

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5