Acorah Software Products - Accounts Production 16.8.310 false true false 25 July 2023 31 July 2024 31 July 2024 15027567 Ali Ait Hssain Sebastien Remi Clement Hachemi Nezzar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15027567 2023-07-24 15027567 2024-07-31 15027567 2023-07-25 2024-07-31 15027567 frs-core:CurrentFinancialInstruments 2024-07-31 15027567 frs-core:ShareCapital 2024-07-31 15027567 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 15027567 frs-bus:PrivateLimitedCompanyLtd 2023-07-25 2024-07-31 15027567 frs-bus:FilletedAccounts 2023-07-25 2024-07-31 15027567 frs-bus:SmallEntities 2023-07-25 2024-07-31 15027567 frs-bus:AuditExempt-NoAccountantsReport 2023-07-25 2024-07-31 15027567 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-25 2024-07-31 15027567 frs-core:UnlistedNon-exchangeTraded 2024-07-31 15027567 frs-core:UnlistedNon-exchangeTraded 2023-07-24 15027567 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-24 15027567 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 15027567 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 15027567 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-24 15027567 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 15027567 frs-bus:Director1 2023-07-25 2024-07-31 15027567 frs-bus:Director2 2023-07-25 2024-07-31 15027567 frs-bus:Director3 2023-07-25 2024-07-31 15027567 frs-countries:EnglandWales 2023-07-25 2024-07-31
Registered number: 15027567
Khaira Capital Limited
Unaudited Financial Statements
For the Period 25 July 2023 to 31 July 2024
Khaira Capital Limited
Contents
Contents

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

Page 1
Khaira Capital Limited
Balance Sheet
As At 31 July 2024
Balance Sheet
Registered number: 15027567

| 31 July 2024
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 968,930
|  |  | 968,930
Creditors: Amounts Falling Due Within One Year | 5 | (61,591 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (61,591 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 907,339
NET ASSETS |  |  | 907,339
CAPITAL AND RESERVES
Called up share capital | 6 |  | 908,059
Profit and Loss Account |  |  | (720 )
SHAREHOLDERS' FUNDS |  |  | 907,339

For the period ending 31 July 2024 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

Ali Ait Hssain Director | Sebastien Remi Clement Director
3 November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Khaira Capital Limited
Notes to the Financial Statements
For the Period 25 July 2023 to 31 July 2024
Notes to the Financial Statements
1. General Information
Khaira Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15027567 . The registered office is Solar House, 3rd Floor, 1-9 Romford Road, London, E15 4LJ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Dividends income
The company operates as a holding company and its activities are limited to holding investments in shares of several companies.
Turnover, where applicable, represents the fair value of consideration received or receivable for services provided in the ordinary course of business, excluding value added tax.
Revenue is recognised when the right to receive payment is established.
2.3. Investment
Investments in unlisted shares are initially recognised at cost, being the fair value of the consideration given.
Subsequent to initial recognition, unlisted investments are measured at fair value, where such value can be reliably determined. Due to the absence of an active market for these investments, the fair value is determined by the directors of the company.
Changes in fair value are recognised in the profit and loss account in the period in which they arise.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 25 July 2023 | -
Additions | 968,930
As at 31 July 2024 | 968,930

...CONTINUED
Page 2
Page 3
Khaira Capital Limited
Notes to the Financial Statements (continued)
For the Period 25 July 2023 to 31 July 2024

Provision
As at 25 July 2023 | -
As at 31 July 2024 | -
Net Book Value
As at 31 July 2024 | 968,930
As at 25 July 2023 | -

The company's investments consist of unlisted shares in subsidiary undertakings and in related party companies where the directors have beneficial interests. All such investments are measured at cost less accumulated impairment losses.
5. Creditors: Amounts Falling Due Within One Year

| 31 July 2024
--- | ---
| £
Amounts owed to participating interests | 60,871
Other creditors | 720
| 61,591

6. Share Capital

| 31 July 2024
--- | ---
| £
Allotted, Called up and fully paid | 908,059

7. Related Party Transactions
Included in creditors due within one year is an amount of £60,871 (2023: £Nil) owed to its subsidiary company. The amount is interest free and repayable on demand.
Page 3