Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11355343 Mohammad Roshani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11355343 2024-03-31 11355343 2025-03-31 11355343 2024-04-01 2025-03-31 11355343 frs-core:CurrentFinancialInstruments 2025-03-31 11355343 frs-core:Non-currentFinancialInstruments 2025-03-31 11355343 frs-core:ShareCapital 2025-03-31 11355343 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11355343 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11355343 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11355343 frs-bus:SmallEntities 2024-04-01 2025-03-31 11355343 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11355343 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11355343 frs-bus:Director1 2024-04-01 2025-03-31 11355343 frs-countries:EnglandWales 2024-04-01 2025-03-31 11355343 2023-03-31 11355343 2024-03-31 11355343 2023-04-01 2024-03-31 11355343 frs-core:CurrentFinancialInstruments 2024-03-31 11355343 frs-core:Non-currentFinancialInstruments 2024-03-31 11355343 frs-core:ShareCapital 2024-03-31 11355343 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11355343
MH Khayam Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Abacus Tax Consultants Ltd
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' 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.
31/12/2025
Abacus Tax Consultants Ltd
Chartered Accountants
The Colmore Building
20 Colmore Circus
Birmingham
West Midlands
B4 6AT
Page 1
Page 2
Balance Sheet
Registered number: 11355343
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 6,650 8,500
Debtors 5 57,787 59,647
Cash at bank and in hand 3,314 2,486
67,751 70,633
Creditors: Amounts Falling Due Within One Year 6 (43,349 ) (42,277 )
NET CURRENT ASSETS (LIABILITIES) 24,402 28,356
TOTAL ASSETS LESS CURRENT LIABILITIES 24,402 28,356
Creditors: Amounts Falling Due After More Than One Year 7 (24,561 ) (26,334 )
NET (LIABILITIES)/ASSETS (159 ) 2,022
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (259 ) 1,922
SHAREHOLDERS' FUNDS (159) 2,022
Page 2
Page 3
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 Profit and Loss Account.
The financial statements were approved by the board of directors on 31 December 2025 and were signed on its behalf by:
Mohammad Roshani
Director
31/12/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
MH Khayam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11355343 . The registered office is 135 Tennant Street , Birmingham, West Midlands, B15 1EY.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
4. Stocks
2025 2024
£ £
Materials 6,650 8,500
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,585 3,245
Other debtors 55,202 56,402
57,787 59,647
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 501 501
Other creditors 30,609 28,531
Taxation and social security 12,239 13,245
43,349 42,277
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 24,561 26,334
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5