Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 true No description of principal activity 1 April 2024 31 March 2025 31 March 2025 02784764 Mr M Syed Mr N Syed Mr Nadeem Syed true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02784764 2024-03-31 02784764 2025-03-31 02784764 2024-04-01 2025-03-31 02784764 frs-core:CurrentFinancialInstruments 2025-03-31 02784764 frs-core:ShareCapital 2025-03-31 02784764 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02784764 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02784764 frs-bus:FullAccounts 2024-04-01 2025-03-31 02784764 frs-bus:SmallEntities 2024-04-01 2025-03-31 02784764 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02784764 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02784764 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 02784764 1 2024-04-01 2025-03-31 02784764 frs-core:ListedExchangeTraded 2025-03-31 02784764 frs-core:ListedExchangeTraded 2024-03-31 02784764 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 02784764 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 02784764 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 02784764 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 02784764 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2025-03-31 02784764 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 02784764 frs-bus:Director1 2024-04-01 2025-03-31 02784764 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 02784764 1 2024-04-01 2025-03-31 02784764 frs-countries:EnglandWales 2024-04-01 2025-03-31 02784764 2023-03-31 02784764 2024-03-31 02784764 2023-04-01 2024-03-31 02784764 frs-core:CurrentFinancialInstruments 2024-03-31 02784764 frs-core:ShareCapital 2024-03-31 02784764 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02784764 1 2023-04-01 2024-03-31
Registered number: 02784764
Pacific Manufacturing (UK) Limited
Director's Report and
Financial Statements
For The Year Ended 31 March 2025
Fairman Harris
1 Landor Road
London
SW9 9RX
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr M Syed
Secretary Mr N Syed
Company Number 02784764
Registered Office Fairman Harris
1 Landor Road
London
SW9 9RX
Accountants Fairman Harris
1 Landor Road
London
SW9 9RX
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2025.
Directors
The director who held office during the year were as follows:
Mr M Syed
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
Mr M Syed
Director
23 December 2025
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23 December 2025
Fairman Harris
1 Landor Road
London
SW9 9RX
Page 3
Page 4
Profit and Loss Account
2025 2024
Notes £ £
Administrative expenses (27,639 ) (38,892 )
Other operating income 36,625 37,450
Other operating expenses (2,450 ) (1,919 )
OPERATING PROFIT/(LOSS) 6,536 (3,361 )
Profit on revaluation of investments 7,233 17,126
PROFIT BEFORE TAXATION 13,769 13,765
Tax on Profit (1,242 ) -
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 12,527 13,765
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 728,975 722,049
728,975 722,049
CURRENT ASSETS
Debtors 5 56,820 57,217
Cash at bank and in hand 888,321 963,412
945,141 1,020,629
Creditors: Amounts Falling Due Within One Year 6 (55,533 ) (50,622 )
NET CURRENT ASSETS (LIABILITIES) 889,608 970,007
TOTAL ASSETS LESS CURRENT LIABILITIES 1,618,583 1,692,056
NET ASSETS 1,618,583 1,692,056
CAPITAL AND RESERVES
Called up share capital 7 30,000 30,000
Profit and Loss Account 1,588,583 1,662,056
SHAREHOLDERS' FUNDS 1,618,583 1,692,056
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr M Syed
Director
23 December 2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Pacific Manufacturing (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02784764 . The registered office is Fairman Harris, 1 Landor Road, London, SW9 9RX.
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. 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:
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 (2024: NIL)
- -
Page 6
Page 7
4. Investments
Listed
£
Cost
As at 1 April 2024 724,824
Revaluations 7,233
As at 31 March 2025 732,057
Provision
As at 1 April 2024 2,775
Revaluations 307
As at 31 March 2025 3,082
Net Book Value
As at 31 March 2025 728,975
As at 1 April 2024 722,049
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 56,820 57,217
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,823 189
Other creditors 4,160 2,125
Taxation and social security 49,550 48,308
55,533 50,622
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30,000 30,000
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Nadeem Syed by virtue of his ownership of 51% of the issued share capital in the company.
Page 7