Acorah Software Products - Accounts Production 16.8.310 false true true false 13 March 2026 9 October 2024 31 March 2025 31 March 2025 16007283 Sanjay Dandekar Deshpande Datta Varad Deshpande Pratham Technologies Private Limited Sneh, 43/59 Navaahyadri Society, Karve Nagar, Pune, 411052, India true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16007283 2024-10-08 16007283 2025-03-31 16007283 2024-10-09 2025-03-31 16007283 frs-core:CurrentFinancialInstruments 2025-03-31 16007283 frs-core:ShareCapital 2025-03-31 16007283 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 16007283 frs-bus:PrivateLimitedCompanyLtd 2024-10-09 2025-03-31 16007283 frs-bus:FilletedAccounts 2024-10-09 2025-03-31 16007283 frs-bus:SmallEntities 2024-10-09 2025-03-31 16007283 frs-bus:Audited 2024-10-09 2025-03-31 16007283 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-09 2025-03-31 16007283 1 2024-10-09 2025-03-31 16007283 frs-bus:Director1 2024-10-09 2025-03-31 16007283 frs-bus:Director2 2024-10-09 2025-03-31 16007283 frs-bus:Director3 2024-10-09 2025-03-31 16007283 frs-countries:EnglandWales 2024-10-09 2025-03-31
Registered number: 16007283
Pratham Technologies UK Ltd
Financial Statements
For the Period 9 October 2024 to 31 March 2025
Shaw Wallace
Pratham Technologies UK Ltd
Contents
Contents

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

Page 1
Pratham Technologies UK Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 16007283

| 31 March 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 22,356 |
Debtors | 5 | 18,203 |
Cash at bank and in hand |  | 117 |
|  | 40,676 |
Creditors: Amounts Falling Due Within One Year | 6 | (135,373 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (94,697 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (94,697 )
NET LIABILITIES |  |  | (94,697 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000
Profit and Loss Account |  |  | (104,697 )
SHAREHOLDERS' FUNDS |  |  | (94,697)

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

Sanjay Dandekar Director
13/03/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Pratham Technologies UK Ltd
Notes to the Financial Statements
For the Period 9 October 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Pratham Technologies UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16007283 . The registered office is Unit 4C, Penn Street Works Penn Street, Amersham, Buckinghamshire, HP7 0FA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.4. 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.
2.5. 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.
Page 2
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Pratham Technologies UK Ltd
Notes to the Financial Statements (continued)
For the Period 9 October 2024 to 31 March 2025
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 period, 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Page 3
Page 4
Pratham Technologies UK Ltd
Notes to the Financial Statements (continued)
For the Period 9 October 2024 to 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Stocks

| 31 March 2025
--- | ---
| £
Stock | 22,356

5. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Trade debtors | 4,829
Other debtors | 13,374
| 18,203

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Trade creditors | 7,503
Other creditors | 121,363
Taxation and social security | 6,507
| 135,373

7. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 10,000

8. Related Party Transactions
Pratham Technologies Pvt Ltd - Parent company
Advance received of £100,000 during the year and balance owing at year end of £100,000. Stock purchased of £6,023 and balance owing at year end of £6,023.
P Stephens - shareholder
A balance of £16,448 is owed to P Stephens for expenses paid.
Expenses of £69,542 were paid to a company controlled by P Stephens.
Page 4
Page 5
Pratham Technologies UK Ltd
Notes to the Financial Statements (continued)
For the Period 9 October 2024 to 31 March 2025
9. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Pratham Technologies Private Limited . Pratham Technologies Private Limited is incorporated in India. Copies of the group accounts may be obtained from the secretary, Sneh, 43/59 Navaahyadri Society, Karve Nagar, Pune, 411052, India . The ultimate controlling party is Pratham Technologies Private Limited who controls 80% of the shares of Pratham Technologies UK Ltd .
11. Audit Information
The auditor's report on the accounts of Pratham Technologies UK Ltd for the period ended 31 March 2025 was unqualified.
The auditor's report was signed by Hitesh Gadhia (Senior Statutory Auditor) for and on behalf of Shaw Wallace , Statutory Auditor.
Page 5