Acorah Software Products - Accounts Production 16.8.200 false true 5 April 2024 1 January 2023 false 6 April 2024 5 April 2025 5 April 2025 12845976 Ms Khya Lal Mrs Geeta Lal Mr Macpiece Lal Mr Macpiece Lal Khya Lal true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12845976 2024-04-05 12845976 2025-04-05 12845976 2024-04-06 2025-04-05 12845976 frs-core:CurrentFinancialInstruments 2025-04-05 12845976 frs-core:Non-currentFinancialInstruments 2025-04-05 12845976 frs-core:ShareCapital 2025-04-05 12845976 frs-core:RetainedEarningsAccumulatedLosses 2024-04-06 2025-04-05 12845976 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-05 12845976 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 12845976 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 12845976 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 12845976 frs-bus:SmallEntities 2024-04-06 2025-04-05 12845976 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 12845976 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 12845976 1 2024-04-06 2025-04-05 12845976 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-05 12845976 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-05 12845976 frs-bus:Director1 2024-04-06 2025-04-05 12845976 frs-bus:Director2 2024-04-06 2025-04-05 12845976 frs-bus:Director3 2024-04-06 2025-04-05 12845976 frs-bus:CompanySecretary1 2024-04-06 2025-04-05 12845976 frs-countries:EnglandWales 2024-04-06 2025-04-05 12845976 2022-12-31 12845976 2024-04-05 12845976 2023-01-01 2024-04-05 12845976 frs-core:CurrentFinancialInstruments 2024-04-05 12845976 frs-core:Non-currentFinancialInstruments 2024-04-05 12845976 frs-core:ShareCapital 2024-04-05 12845976 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05 12845976 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-05
Registered number: 12845976
Khya Estates Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Khya Estates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Khya Estates Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 12845976

| 5 April 2025 | 5 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 4,000,000 |  | 3,250,000
|  |  | 4,000,000 |  | 3,250,000
CURRENT ASSETS
Debtors | 5 | 59,255 |  | 21,435 |
Cash at bank and in hand |  | 39,423 |  | 78,051 |
|  | 98,678 |  | 99,486 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,529,600 ) |  | (2,600,710 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,430,922 ) |  | (2,501,224 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 569,078 |  | 748,776
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (585,320 ) |  | (670,547 )
NET (LIABILITIES)/ASSETS |  |  | (16,242 ) |  | 78,229
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Fair value reserve | 10 |  | (91,148 ) |  | 41,320
Profit and Loss Account |  |  | 74,905 |  | 36,908
SHAREHOLDERS' FUNDS |  |  | (16,242) |  | 78,229

Page 1
Page 2
Khya Estates Limited
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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 Macpiece Lal Director
30/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Khya Estates Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Khya Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12845976 . The registered office is 33 Wentworth Park, London, N3 1YE.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. 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.
2.4. Rental income
Rental income is recognised on a straight line basis over the term of the lease period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property

| 5 April 2025
--- | ---
| £
Fair Value
As at 6 April 2024 | 3,250,000
Additions | 926,624
Revaluations | (176,624)
As at 5 April 2025 | 4,000,000

Page 3
Page 4
Khya Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
5. Debtors

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | 59,255 |  | 21,435

6. Creditors: Amounts Falling Due Within One Year

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 80,690 |  | 83,422
Other creditors | 3,430,570 |  | 2,517,288
Taxation and social security | 18,340 |  | -
| 3,529,600 |  | 2,600,710

7. Creditors: Amounts Falling Due After More Than One Year

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 585,320 |  | 670,547

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loans are secured by a charge over the investment properties.

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 666,009 |  | 753,969

9. Share Capital

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 6 April 2024 | 41,320 | 36,908
Profit for the year and total comprehensive income | - | 38,997
Dividends paid | - | (1,000)
Movements in fair value reserve | (176,624) | -
Deferred tax in fair value reserve | 44,156 | -
As at 5 April 2025 | (91,148 ) | 74,905

11. Ultimate Controlling Party
The company's ultimate controlling party is Khya Lal by virtue of his ownership of 100% of the issued share capital in the company.
Page 4