Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09328450 Dr V Sundaram Mrs N Sundaram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09328450 2024-03-31 09328450 2025-03-31 09328450 2024-04-01 2025-03-31 09328450 frs-core:CurrentFinancialInstruments 2025-03-31 09328450 frs-core:ComputerEquipment 2025-03-31 09328450 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09328450 frs-core:ComputerEquipment 2024-03-31 09328450 frs-core:PlantMachinery 2025-03-31 09328450 frs-core:PlantMachinery 2024-04-01 2025-03-31 09328450 frs-core:PlantMachinery 2024-03-31 09328450 frs-core:ShareCapital 2025-03-31 09328450 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09328450 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09328450 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09328450 frs-bus:SmallEntities 2024-04-01 2025-03-31 09328450 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09328450 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09328450 frs-core:ProvisionsDeferredTax 2025-03-31 09328450 frs-bus:Director1 2024-04-01 2025-03-31 09328450 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09328450 frs-countries:EnglandWales 2024-04-01 2025-03-31 09328450 2023-03-31 09328450 2024-03-31 09328450 2023-04-01 2024-03-31 09328450 frs-core:CurrentFinancialInstruments 2024-03-31 09328450 frs-core:ShareCapital 2024-03-31 09328450 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09328450 frs-core:ProvisionsDeferredTax 2024-03-31
Registered number: 09328450
Venki Sundaram Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Goldwyns London LLP
Venki Sundaram Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Unaudited Financial Statements

Contents
| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Venki Sundaram Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 09328450

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 478 |  | 709
|  |  | 478 |  | 709
CURRENT ASSETS
Debtors | 4 | 47,933 |  | 61,011 |
Cash at bank and in hand |  | 114,745 |  | 48,978 |
|  | 162,678 |  | 109,989 |
Creditors: Amounts Falling Due Within One Year | 5 | (99,355 ) |  | (108,818 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 63,323 |  | 1,171
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 63,801 |  | 1,880
PROVISIONS FOR LIABILITIES
Deferred Taxation | 6 |  | (120 ) |  | (177 )
NET ASSETS |  |  | 63,681 |  | 1,703
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 63,581 |  | 1,603
SHAREHOLDERS' FUNDS |  |  | 63,681 |  | 1,703

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 Income Statement.
On behalf of the board

Dr V Sundaram Director
26/10/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Venki Sundaram Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
1.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery | 25% Reducing balance
Computer Equipment | 33.33% Straight line

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
1.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it related to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.6. Pensions
The company contributes direct to employee personal pension schemes. These amounts are recognised in the income statement as and when they are paid into the employees’ pension scheme.
1.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
1.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturitiesof three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Page 2
Page 3
Venki Sundaram Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
1.9. Critical Accounting Judgements and Key Sources of Estimation Uncertainity
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other soureces. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
2. Average Number of Employees
Average number of employees, including directors, during the period was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

3. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 3,309 | 2,673 | 5,982
As at 31 March 2025 | 3,309 | 2,673 | 5,982
Depreciation
As at 1 April 2024 | 2,813 | 2,460 | 5,273
Provided during the period | 124 | 107 | 231
As at 31 March 2025 | 2,937 | 2,567 | 5,504
Net Book Value
As at 31 March 2025 | 372 | 106 | 478
As at 1 April 2024 | 496 | 213 | 709

4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 38,376 |  | 37,909
Other debtors | 9,557 |  | 23,102
| 47,933 |  | 61,011

Page 3
Page 4
Venki Sundaram Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 41,802 |  | 38,152
Taxation and social security | 57,553 |  | 70,666
| 99,355 |  | 108,818

6. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Deferred Tax | 120 |  | 177

7. Share Capital

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

The nominal value per share is £1 and as at the year-end there are 55 ordinary A, 25 ordinary B and 20 ordinary C shares in issue.
8. General Information
Venki Sundaram Limited is a private company, limited by shares, incorporated in England & Whales, registered number 09328450. The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.
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