Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 30 September 2025 30 September 2025 11855707 Mr Raghu Ram Reddy Allugari Mrs Swetha Nandigama iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11855707 2024-03-31 11855707 2025-09-30 11855707 2024-04-01 2025-09-30 11855707 frs-core:CurrentFinancialInstruments 2025-09-30 11855707 frs-core:Non-currentFinancialInstruments 2025-09-30 11855707 frs-core:BetweenOneFiveYears 2025-09-30 11855707 frs-core:FurnitureFittings 2025-09-30 11855707 frs-core:FurnitureFittings 2024-04-01 2025-09-30 11855707 frs-core:FurnitureFittings 2024-03-31 11855707 frs-core:MotorVehicles 2025-09-30 11855707 frs-core:MotorVehicles 2024-04-01 2025-09-30 11855707 frs-core:MotorVehicles 2024-03-31 11855707 frs-core:PlantMachinery 2025-09-30 11855707 frs-core:PlantMachinery 2024-04-01 2025-09-30 11855707 frs-core:PlantMachinery 2024-03-31 11855707 frs-core:WithinOneYear 2025-09-30 11855707 frs-core:ShareCapital 2025-09-30 11855707 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11855707 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 11855707 frs-bus:FilletedAccounts 2024-04-01 2025-09-30 11855707 frs-bus:SmallEntities 2024-04-01 2025-09-30 11855707 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 11855707 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 11855707 frs-bus:Director1 2024-04-01 2025-09-30 11855707 frs-bus:Director1 2024-03-31 11855707 frs-bus:Director1 2025-09-30 11855707 frs-bus:Director2 2024-04-01 2025-09-30 11855707 frs-bus:Director2 2024-03-31 11855707 frs-bus:Director2 2025-09-30 11855707 frs-countries:EnglandWales 2024-04-01 2025-09-30 11855707 2023-03-31 11855707 2024-03-31 11855707 2023-04-01 2024-03-31 11855707 frs-core:CurrentFinancialInstruments 2024-03-31 11855707 frs-core:Non-currentFinancialInstruments 2024-03-31 11855707 frs-core:BetweenOneFiveYears 2024-03-31 11855707 frs-core:WithinOneYear 2024-03-31 11855707 frs-core:ShareCapital 2024-03-31 11855707 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11855707
BAILEYS MARVEL LTD
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2025
Ascot Sinclair Associates Ltd
Chartered Certified Accountants
Avondale House
262 Uxbridge Road
Hatch End
Middlesex
HA5 4HS
BAILEYS MARVEL LTD
Contents
Contents

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

Page 1
BAILEYS MARVEL LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11855707

| 30 September 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 45,198 |  | 1,418
|  |  | 45,198 |  | 1,418
CURRENT ASSETS
Debtors | 5 | 249,726 |  | 119,293 |
Cash at bank and in hand |  | 18,365 |  | 118,496 |
|  | 268,091 |  | 237,789 |
Creditors: Amounts Falling Due Within One Year | 6 | (44,830 ) |  | (18,003 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 223,261 |  | 219,786
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 268,459 |  | 221,204
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (32,971 ) |  | -
NET ASSETS |  |  | 235,488 |  | 221,204
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 1
Profit and Loss Account |  |  | 235,388 |  | 221,203
SHAREHOLDERS' FUNDS |  |  | 235,488 |  | 221,204

Page 1
Page 2
BAILEYS MARVEL LTD
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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 Raghu Ram Reddy Allugari Director
08/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BAILEYS MARVEL LTD
Notes to the Financial Statements
For the Period 1 April 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
BAILEYS MARVEL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11855707 . The registered office is Kemp House, 160 City Road, London, United Kingdom, EC1V 2NX.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 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.
...CONTINUED
Page 3
Page 4
BAILEYS MARVEL LTD
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 1)
2 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 2,521 | - | - | 2,521
Additions | 4,960 | 54,510 | 2,750 | 62,220
As at 30 September 2025 | 7,481 | 54,510 | 2,750 | 64,741
Depreciation
As at 1 April 2024 | 1,103 | - | - | 1,103
Provided during the period | 4,124 | 13,628 | 688 | 18,440
As at 30 September 2025 | 5,227 | 13,628 | 688 | 19,543
Net Book Value
As at 30 September 2025 | 2,254 | 40,882 | 2,062 | 45,198
As at 1 April 2024 | 1,418 | - | - | 1,418

5. Debtors

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors - section S455 Tax | 29,710 |  | 28,839
Directors' loan accounts | 187,323 |  | 90,454
| 217,033 |  | 119,293
Due after more than one year
Corporation tax recoverable assets | 32,693 |  | -
| 249,726 |  | 119,293

Page 4
Page 5
BAILEYS MARVEL LTD
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,018 |  | -
Corporation tax | 35,755 |  | 14,863
VAT | 2,079 |  | 1,881
Accruals and deferred income | 1,978 |  | 1,259
| 44,830 |  | 18,003

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

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,971 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,018 |  | -
Later than one year and not later than five years | 32,971 |  | -
| 37,989 |  | -
| 37,989 |  | -

9. Share Capital

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 1

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Raghu Ram Reddy Allugari | 90,454 | 51,411 | - | - | 141,865
Mrs Swetha Nandigama | - | 45,458 | - | - | 45,458

The above loan is unsecured and repayable on demand. Interest is charged on directors loans at the official rate of interest as published by HM Revenue & Customs.
Page 5