Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12130235 Mr Kishan Gurung Mrs Monica Gurung iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12130235 2024-07-31 12130235 2025-07-31 12130235 2024-08-01 2025-07-31 12130235 frs-core:Non-currentFinancialInstruments 2025-07-31 12130235 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12130235 frs-core:ShareCapital 2025-07-31 12130235 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 12130235 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-07-31 12130235 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12130235 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12130235 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 12130235 frs-bus:SmallEntities 2024-08-01 2025-07-31 12130235 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12130235 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12130235 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 12130235 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 12130235 frs-bus:Director1 2024-08-01 2025-07-31 12130235 frs-bus:Director2 2024-08-01 2025-07-31 12130235 frs-countries:EnglandWales 2024-08-01 2025-07-31 12130235 2023-07-31 12130235 2024-07-31 12130235 2023-08-01 2024-07-31 12130235 frs-core:Non-currentFinancialInstruments 2024-07-31 12130235 frs-core:ShareCapital 2024-07-31 12130235 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12130235 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 12130235
Aina Homes Ltd
ABRIDGED Financial Statements
For The Year Ended 31 July 2025
RITA HOLDINGS LIMITED
Chartered Tax Advisers
310 Lakes Innovation Centre
Lakes Road
Braintree
CM7 3AN
Aina Homes Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Aina Homes Ltd
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 12130235

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 703 |  | 1,137
Investment Properties | 5 |  | 277,503 |  | 270,503
|  |  | 278,206 |  | 271,640
CURRENT ASSETS
Debtors |  | 142 |  | 221 |
Cash at bank and in hand |  | 4,769 |  | 7,834 |
|  | 4,911 |  | 8,055 |
Creditors: Amounts Falling Due Within One Year |  | (63,456 ) |  | (73,464 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (58,545 ) |  | (65,409 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 219,661 |  | 206,231
Creditors: Amounts Falling Due After More Than One Year |  |  | (151,457 ) |  | (151,457 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,250 ) |  | (12,920 )
NET ASSETS |  |  | 53,954 |  | 41,854
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Fair value reserve | 7 |  | 60,750 |  | 55,080
Profit and Loss Account |  |  | (6,896 ) |  | (13,326 )
SHAREHOLDERS' FUNDS |  |  | 53,954 |  | 41,854

Page 1
Page 2
Aina Homes Ltd
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Kishan Gurung Director
10th April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Aina Homes Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Aina Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12130235 . The registered office is 310 Lakes Innovation Centre, Lakes Road, Braintree, CM7 3AN.
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 letting of investment property.
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:

Computer Equipment | 20% straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
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 year, 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 year was: 2 (2024: 2)
2 2
Page 3
Page 4
Aina Homes Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 2,171
As at 31 July 2025 | 2,171
Depreciation
As at 1 August 2024 | 1,034
Provided during the period | 434
As at 31 July 2025 | 1,468
Net Book Value
As at 31 July 2025 | 703
As at 1 August 2024 | 1,137

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 270,503
Revaluations | 7,000
As at 31 July 2025 | 277,503

6. Share Capital

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

7. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | 55,080 | (13,326 )
Profit for the year and total comprehensive income | - | 12,100
Movements in fair value reserve | 5,670 | -
Transfer to/from Fair value reserve | - | (5,670)
As at 31 July 2025 | 60,750 | (6,896 )

Page 4