Acorah Software Products - Accounts Production 18.1.200 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08857241 Mr S Wadhwani Mr P Wadhwani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08857241 2025-01-31 08857241 2026-01-31 08857241 2025-02-01 2026-01-31 08857241 frs-core:CurrentFinancialInstruments 2026-01-31 08857241 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08857241 frs-core:FurnitureFittings 2026-01-31 08857241 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08857241 frs-core:FurnitureFittings 2025-01-31 08857241 frs-core:ShareCapital 2026-01-31 08857241 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08857241 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08857241 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08857241 frs-bus:SmallEntities 2025-02-01 2026-01-31 08857241 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08857241 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08857241 frs-bus:Director1 2025-02-01 2026-01-31 08857241 frs-bus:Director2 2025-02-01 2026-01-31 08857241 frs-countries:EnglandWales 2025-02-01 2026-01-31 08857241 2024-01-31 08857241 2025-01-31 08857241 2024-02-01 2025-01-31 08857241 frs-core:CurrentFinancialInstruments 2025-01-31 08857241 frs-core:ShareCapital 2025-01-31 08857241 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08857241
Soham Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Soham Limited
Contents
Contents

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

Page 1
Soham Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 08857241

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 200 |  | 722
|  |  | 200 |  | 722
CURRENT ASSETS
Stocks | 5 | 511,470 |  | 236,035 |
Debtors | 6 | 760 |  | 782 |
Cash at bank and in hand |  | 263,096 |  | 150,418 |
|  | 775,326 |  | 387,235 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,211,223 ) |  | (989,300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (435,897 ) |  | (602,065 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (435,697 ) |  | (601,343 )
NET LIABILITIES |  |  | (435,697 ) |  | (601,343 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | (435,701 ) |  | (601,347 )
SHAREHOLDERS' FUNDS |  |  | (435,697) |  | (601,343)

Page 1
Page 2
Soham Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
The financial statements were approved by the board of directors on 16 April 2026 and were signed on its behalf by:

Mr S Wadhwani Director
16/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Soham Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Soham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08857241 . The registered office is Flat 21, Bentinck Close, 76-82 Prince Albert Road, London, NW8 7RY.
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 company is supported by loans from the directors, their family member and shareholder who have confirmed that such support will be continued in the future. Accordingly, at the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from sale of shares, profit and loss from trading in futures and provision of consultancy services.
Turnover arising from buying and selling shares and futures trading is recognised on trade date, being the date the company commits to trade.
Turnover arising from consultancy services is recognised at a point in time when the advice/ report has been delivered and accepted by customer.
2.4. 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:

Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 33.33% Straight line

2.5. Stocks and Work in Progress
Stocks of shares are valued at the lower of cost and net realisable value. Cost comprises purchase price of shares and directly attributable costs. Net realisable value is the price at which the shares could be sold at the reporting date, less any selling costs. On share disposals, cost of share is determined on a First-In, First-Out basis. Under this method, the cost of share sold is based on the cost of the earliest share acquired.
Profits and losses arising from the share disposals are recognised in the statement of profit and loss on the date of the transaction.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially mearsured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitues a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
...CONTINUED
Page 3
Page 4
Soham Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Financial Instruments - continued
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitues a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.7. 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.
2.8. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transactions costs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 February 2025 | 7,769
As at 31 January 2026 | 7,769
Depreciation
As at 1 February 2025 | 7,047
Provided during the period | 522
As at 31 January 2026 | 7,569
Net Book Value
As at 31 January 2026 | 200
As at 1 February 2025 | 722

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stocks | 511,470 |  | 236,035

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 760 |  | 782

Page 4
Page 5
Soham Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,204,965 |  | 984,108
Accruals | 6,258 |  | 5,192
| 1,211,223 |  | 989,300

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Related Party Transactions
Included in other creditors are loans from the directors and their family member totalling £329,795 (2025: £319,321). These loans are interest free and repayable on demand.
Also included in other creditors are loans from the shareholder totalling £875,170 (2025: £664,787). These loans are interest free and repayable on demand.
Page 5