Acorah Software Products - Accounts Production 16.8.310 false true true 31 August 2024 16 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15075904 Mr Aroshan Tilakumara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15075904 2024-08-31 15075904 2025-08-31 15075904 2024-09-01 2025-08-31 15075904 frs-core:CurrentFinancialInstruments 2025-08-31 15075904 frs-core:ShareCapital 2025-08-31 15075904 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15075904 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15075904 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15075904 frs-bus:SmallEntities 2024-09-01 2025-08-31 15075904 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15075904 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15075904 frs-bus:Director1 2024-09-01 2025-08-31 15075904 frs-core:CurrentFinancialInstruments 1 2025-08-31 15075904 frs-countries:EnglandWales 2024-09-01 2025-08-31 15075904 2023-08-15 15075904 2024-08-31 15075904 2023-08-16 2024-08-31 15075904 frs-core:CurrentFinancialInstruments 2024-08-31 15075904 frs-core:ShareCapital 2024-08-31 15075904 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 15075904 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 15075904
Neth Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Strategic Partnership
Neth Investments Ltd
Contents
Contents

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

Page 1
Neth Investments Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15075904

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 941 |  | - |
Cash at bank and in hand |  | - |  | 100 |
|  | 941 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 5 | (102,847 ) |  | (46,003 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (101,906 ) |  | (45,903 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (101,906 ) |  | (45,903 )
NET LIABILITIES |  |  | (101,906 ) |  | (45,903 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (102,006 ) |  | (46,003 )
SHAREHOLDERS' FUNDS |  |  | (101,906) |  | (45,903)

For the year ending 31 August 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.
On behalf of the board

Mr Aroshan Tilakumara Director
22 January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Neth Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Neth Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15075904 . The registered office is 124 City Road, London, England, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
These financial statements for the period ended 31 August 2025 are the first financial statements of Neth Investments Ltd prepared in accordance with FRS102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 1 September 2025.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Significant judgements and estimations
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in
which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described
below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are
estimated based upon the expected values of the invoices which are issued and services received following the period end.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Page 2
Page 3
Neth Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 941 |  | -

5. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Net wages | 47,110 |  | 21,970
Pension payable | 190 |  | -
Accruals and deferred income | 700 |  | 700
Director's loan account | 54,847 |  | 23,333
| 102,847 |  | 46,003

6. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

As at 31 August 2025 there are 100 Ordinary Shares in issue.
Page 3