Acorah Software Products - Accounts Production 16.6.920 false true true 31 December 2023 1 January 2023 false 26 December 2025 1 January 2024 31 December 2024 31 December 2024 11231702 K Arora M Chowdhury true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11231702 2023-12-31 11231702 2024-12-31 11231702 2024-01-01 2024-12-31 11231702 frs-core:CurrentFinancialInstruments 2024-12-31 11231702 frs-core:ShareCapital 2024-12-31 11231702 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11231702 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11231702 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11231702 frs-bus:SmallEntities 2024-01-01 2024-12-31 11231702 frs-bus:Audited 2024-01-01 2024-12-31 11231702 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11231702 1 2024-01-01 2024-12-31 11231702 frs-bus:Director1 2024-01-01 2024-12-31 11231702 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 11231702 frs-countries:EnglandWales 2024-01-01 2024-12-31 11231702 2022-12-31 11231702 2023-12-31 11231702 2023-01-01 2023-12-31 11231702 frs-core:CurrentFinancialInstruments 2023-12-31 11231702 frs-core:ShareCapital 2023-12-31 11231702 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11231702
Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Financial Statements
For The Year Ended 31 December 2024
Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Contents
Contents

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

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Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 11231702

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 57,695 |  | 64,208 |
Cash at bank and in hand |  | 1,464 |  | 1,358 |
|  | 59,159 |  | 65,566 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,732,346 ) |  | (1,471,902 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,673,187 ) |  | (1,406,336 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,673,187 ) |  | (1,406,336 )
NET LIABILITIES |  |  | (1,673,187 ) |  | (1,406,336 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,673,188 ) |  | (1,406,337 )
SHAREHOLDERS' FUNDS |  |  | (1,673,187) |  | (1,406,336)

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.
The financial statements were approved by the board of directors on 26 December 2025 and were signed on its behalf by:

K Arora Director
26 December 2025

The notes on pages 2 to 5 form part of these financial statements.
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Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited is a private company, incorporated in England & Wales, registered number 11231702 . The registered office and principal place of business is 1 Harrington Gardens, London, SW7 4JJ.
The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.
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.
Exemption from preparing cash flow statement
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a statement of cash flows on the grounds that it is a small company.
The following principal accounting policies have been applied:
2.2. Going Concern Disclosure
As at 31 December 2024, Fin-Ex FB 1HG (UK) Limited had net liabilities of £1,673,187 (2023: £1,406,336) and incurred a loss of £266,851 in the year (2023: £187,908).
The director has considered the financing facilities available to the company which consist of financial support from Mr K Arora, a director and ultimate controlling party. Mr K Arora has confirmed that he will continue to support the company by not withdrawing funds and providing additional support as required. On reviewing the company’s future cash flow requirements in conjunction with this support, the director believes that it is appropriate to prepare the accounts on the going concern basis.
2.3. 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.
2.4. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
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Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.5. Foreign Currencies
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and nonmonetary items measured at fair value are measured using the exchange rate when fair value was determined.
2.6. Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
•The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
•Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.8. Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.9. Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 36,510 |  | 27,953
Other debtors | 21,185 |  | 36,255
| 57,695 |  | 64,208

Amounts owed by group undertakings are unsecured, interest free and are repayable on demand.
5. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,504 |  | 4,589
Accruals and deferred income | 3,000 |  | 3,000
Amounts owed to group undertakings | 1,725,842 |  | 1,464,313
| 1,732,346 |  | 1,471,902

Amounts owed to group undertakings are unsecured, interest free and are repayable on demand.
6. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

1 (2023 – 1) Ordinary share at £1
7. Contingent Liabilities
There are no contingent liabilities as at the reporting date.
8. Reserves
The reserves comprises all current and prior year retained profits and losses after deducting any distributions made to the company’s shareholders.
9. Post Balance Sheet Events
There are no events after the end of the reporting year that need to be disclosed in these financial statements.
10. Related Party Transactions
The company has taken advantage of the exemption FRS 102 section 33.1A not to disclose transactions with group entities on the grounds that it is a wholly-owned subsidiary undertaking.
11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Ultimate Controlling Party
The ultimate holding company is Fin-Ex Holdings Limited, a company registered in Guernsey.
The ultimate controlling party is the Arora Trust.
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Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
13. Audit Information
The auditor's report on the accounts of Fin-Ex FB 1HG (UK ) T/A Cat N Cow Limited for the year ended 31 December 2024 was unqualified.
The auditor's report was signed by Tafadzwa George Mushambi BSc (Hons) FCCA (Senior Statutory Auditor) for and on behalf of Mushambi and Associates Limited , Statutory Auditor.

Mushambi and Associates Limited North London Business Park Statutory Auditor, Oakleigh Road South London N11 1GN

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