Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09592084 Mr Rikhil Trivedi Mrs Parule Trivedi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09592084 2024-03-31 09592084 2025-03-31 09592084 2024-04-01 2025-03-31 09592084 frs-core:Non-currentFinancialInstruments 2025-03-31 09592084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 09592084 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09592084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09592084 frs-core:MotorVehicles 2024-04-01 2025-03-31 09592084 frs-core:ShareCapital 2025-03-31 09592084 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09592084 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09592084 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 09592084 frs-bus:SmallEntities 2024-04-01 2025-03-31 09592084 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09592084 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09592084 frs-bus:Director1 2024-04-01 2025-03-31 09592084 frs-bus:Director1 2024-03-31 09592084 frs-bus:Director1 2025-03-31 09592084 frs-bus:Director2 2024-04-01 2025-03-31 09592084 frs-countries:EnglandWales 2024-04-01 2025-03-31 09592084 2023-03-31 09592084 2024-03-31 09592084 2023-04-01 2024-03-31 09592084 frs-core:Non-currentFinancialInstruments 2024-03-31 09592084 frs-core:ShareCapital 2024-03-31 09592084 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09592084
Serena Estates Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09592084
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 600,300 230,000
Tangible Assets 5 1,516,245 2,728,521
2,116,545 2,958,521
CURRENT ASSETS
Debtors 6 312,596 531,832
Investments 942,207 730,545
Cash at bank and in hand 500,001 500,001
1,754,804 1,762,378
Creditors: Amounts Falling Due Within One Year (2,627 ) (994 )
NET CURRENT ASSETS (LIABILITIES) 1,752,177 1,761,384
TOTAL ASSETS LESS CURRENT LIABILITIES 3,868,722 4,719,905
Creditors: Amounts Falling Due After More Than One Year (94,545 ) (1,278,914 )
NET ASSETS 3,774,177 3,440,991
CAPITAL AND RESERVES
Called up share capital 7 102 102
Profit and Loss Account 3,774,075 3,440,889
SHAREHOLDERS' FUNDS 3,774,177 3,440,991
Page 1
Page 2
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Rikhil Trivedi
Director
Mrs Parule Trivedi
Director
23 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Serena Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09592084 . The registered office is Numeric House , 188 Parrock Street, Gravesend, Kent, DA12 1EN.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Freehold 0% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Total
£
Cost
As at 1 April 2024 230,000
Additions 370,300
As at 31 March 2025 600,300
Net Book Value
As at 31 March 2025 600,300
As at 1 April 2024 230,000
Page 3
Page 4
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 2,960,477
Additions 135,010
Disposals (1,299,521 )
As at 31 March 2025 1,795,966
Depreciation
As at 1 April 2024 231,956
Provided during the period 47,765
As at 31 March 2025 279,721
Net Book Value
As at 31 March 2025 1,516,245
As at 1 April 2024 2,728,521
6. Debtors
2025 2024
£ £
Due after more than one year
Other debtors 308,239 531,832
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Rikhil Trivedi 531,832 1,624,000 1,400,406 - 308,238
The above loan is unsecured, interest has been charged at the beneficial loan interest rate and the loan is repayable on demand. The loan was repaid within 9 months of the year end.
Page 4