Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04581042 Mr A NAIR Mr SAM NAIR iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04581042 2024-11-30 04581042 2025-11-30 04581042 2024-12-01 2025-11-30 04581042 frs-core:CurrentFinancialInstruments 2025-11-30 04581042 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04581042 frs-core:FurnitureFittings 2024-12-01 2025-11-30 04581042 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 04581042 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04581042 frs-core:MotorVehicles 2024-12-01 2025-11-30 04581042 frs-core:PlantMachinery 2025-11-30 04581042 frs-core:PlantMachinery 2024-12-01 2025-11-30 04581042 frs-core:PlantMachinery 2024-11-30 04581042 frs-core:ShareCapital 2025-11-30 04581042 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04581042 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04581042 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04581042 frs-bus:SmallEntities 2024-12-01 2025-11-30 04581042 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04581042 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04581042 frs-bus:Director1 2024-12-01 2025-11-30 04581042 frs-bus:Director2 2024-12-01 2025-11-30 04581042 frs-countries:EnglandWales 2024-12-01 2025-11-30 04581042 2023-11-30 04581042 2024-11-30 04581042 2023-12-01 2024-11-30 04581042 frs-core:CurrentFinancialInstruments 2024-11-30 04581042 frs-core:ShareCapital 2024-11-30 04581042 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04581042
NAIR AUTOS LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Garveys Limited
NAIR AUTOS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
NAIR AUTOS LIMITED
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04581042

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,454 |  | 15,069
|  |  | 11,454 |  | 15,069
CURRENT ASSETS
Stocks | 5 | 3,275 |  | 3,175 |
Debtors | 6 | 9,239 |  | 11,941 |
Cash at bank and in hand |  | 197,186 |  | 193,618 |
|  | 209,700 |  | 208,734 |
Creditors: Amounts Falling Due Within One Year | 7 | (68,643 ) |  | (62,443 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 141,057 |  | 146,291
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 152,511 |  | 161,360
NET ASSETS |  |  | 152,511 |  | 161,360
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 152,411 |  | 161,260
SHAREHOLDERS' FUNDS |  |  | 152,511 |  | 161,360

Page 1
Page 2
NAIR AUTOS LIMITED
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 A NAIR Director
05/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NAIR AUTOS LIMITED
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
NAIR AUTOS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04581042 . The registered office is 84 HIGH STREET, HARLESDEN, LONDON, NW10 4SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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%
Leasehold | 0%
Plant & Machinery | 25%
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

2.4. 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.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
NAIR AUTOS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Manufacturing | 3 |  | 3
| 4 |  | 4

4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 December 2024 | 29,891
Additions | 204
As at 30 November 2025 | 30,095
Depreciation
As at 1 December 2024 | 14,822
Provided during the period | 3,819
As at 30 November 2025 | 18,641
Net Book Value
As at 30 November 2025 | 11,454
As at 1 December 2024 | 15,069

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 3,275 |  | 3,175

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,239 |  | 11,941

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,952 |  | 9,817
Corporation tax | 8,146 |  | 7,167
Other creditors | 15,534 |  | 17,837
Directors' loan accounts | 33,011 |  | 27,622
| 68,643 |  | 62,443

Page 4
Page 5
NAIR AUTOS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Share Capital

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

Page 5