Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13535430 Mr Nikhil Kamath Mr Hardeepsingh Mehe Mr Vivekanand Narasimhan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13535430 2024-07-31 13535430 2025-07-31 13535430 2024-08-01 2025-07-31 13535430 frs-core:CurrentFinancialInstruments 2025-07-31 13535430 frs-core:Non-currentFinancialInstruments 2025-07-31 13535430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 13535430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 13535430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 13535430 frs-core:PlantMachinery 2025-07-31 13535430 frs-core:PlantMachinery 2024-08-01 2025-07-31 13535430 frs-core:PlantMachinery 2024-07-31 13535430 frs-core:ShareCapital 2025-07-31 13535430 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13535430 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13535430 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13535430 frs-bus:SmallEntities 2024-08-01 2025-07-31 13535430 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13535430 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13535430 frs-core:CostValuation 2024-07-31 13535430 frs-core:CostValuation 2025-07-31 13535430 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 13535430 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 13535430 frs-bus:Director1 2024-08-01 2025-07-31 13535430 frs-bus:Director2 2024-08-01 2025-07-31 13535430 frs-bus:Director3 2024-08-01 2025-07-31 13535430 frs-countries:EnglandWales 2024-08-01 2025-07-31 13535430 2023-07-31 13535430 2024-07-31 13535430 2023-08-01 2024-07-31 13535430 frs-core:CurrentFinancialInstruments 2024-07-31 13535430 frs-core:Non-currentFinancialInstruments 2024-07-31 13535430 frs-core:ShareCapital 2024-07-31 13535430 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13535430
Nkhm Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13535430
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 475,935 -
Investments 4 45,840 45,840
521,775 45,840
CURRENT ASSETS
Debtors 5 88,314 100,000
Cash at bank and in hand 25,316 145,689
113,630 245,689
Creditors: Amounts Falling Due Within One Year 6 (1,075 ) (300 )
NET CURRENT ASSETS (LIABILITIES) 112,555 245,389
TOTAL ASSETS LESS CURRENT LIABILITIES 634,330 291,229
Creditors: Amounts Falling Due After More Than One Year 7 (633,058 ) (291,031 )
NET ASSETS 1,272 198
CAPITAL AND RESERVES
Called up share capital 8 1,000 100
Profit and Loss Account 272 98
SHAREHOLDERS' FUNDS 1,272 198
Page 1
Page 2
For the year ending 31 July 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 Nikhil Kamath
Director
18/11/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Freehold 1% straight line
Plant & Machinery 25% striaght line
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2024 - - -
Additions 475,673 350 476,023
As at 31 July 2025 475,673 350 476,023
Depreciation
As at 1 August 2024 - - -
Provided during the period - 88 88
As at 31 July 2025 - 88 88
Net Book Value
As at 31 July 2025 475,673 262 475,935
As at 1 August 2024 - - -
Page 3
Page 4
4. Investments
Other
£
Cost or Valuation
As at 1 August 2024 45,840
As at 31 July 2025 45,840
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 45,840
As at 1 August 2024 45,840
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by subsidiaries 88,314 -
Due after more than one year
Other debtors - 100,000
88,314 100,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 775 -
Accruals and deferred income 300 300
1,075 300
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 337,465 -
Other creditors 295,593 291,031
633,058 291,031
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 100
Page 4