Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06670658 Mr. Manoj Dhuna Mrs Sangeeta Dhuna iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06670658 2025-03-31 06670658 2026-03-31 06670658 2025-04-01 2026-03-31 06670658 frs-core:CurrentFinancialInstruments 2026-03-31 06670658 frs-core:FurnitureFittings 2026-03-31 06670658 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06670658 frs-core:FurnitureFittings 2025-03-31 06670658 frs-core:NetGoodwill 2026-03-31 06670658 frs-core:NetGoodwill 2025-04-01 2026-03-31 06670658 frs-core:NetGoodwill 2025-03-31 06670658 frs-core:RevaluationReserve 2025-04-01 2026-03-31 06670658 frs-core:RevaluationReserve 2025-03-31 06670658 frs-core:RevaluationReserve 2026-03-31 06670658 frs-core:ShareCapital 2026-03-31 06670658 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 06670658 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 06670658 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06670658 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06670658 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06670658 frs-bus:SmallEntities 2025-04-01 2026-03-31 06670658 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06670658 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06670658 frs-bus:Director1 2025-04-01 2026-03-31 06670658 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06670658 frs-countries:EnglandWales 2025-04-01 2026-03-31 06670658 2024-03-31 06670658 2025-03-31 06670658 2024-04-01 2025-03-31 06670658 frs-core:CurrentFinancialInstruments 2025-03-31 06670658 frs-core:RevaluationReserve 2025-03-31 06670658 frs-core:ShareCapital 2025-03-31 06670658 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06670658
M K Dhuna Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hennessey & Co
Accountants & Consultants
309 High Road
Benfleet
Essex
SS7 5HA
M K Dhuna Limited
Contents
Contents

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

Page 1
M K Dhuna Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06670658

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 6 | 1,011,543 |  | 990,141 |
Investments | 7 | 173,291 |  | 160,203 |
Cash at bank and in hand |  | 10,051 |  | 11,253 |
|  | 1,194,885 |  | 1,161,597 |
Creditors: Amounts Falling Due Within One Year | 8 | (44,629 ) |  | (43,725 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,150,256 |  | 1,117,872
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,150,256 |  | 1,117,872
NET ASSETS |  |  | 1,150,256 |  | 1,117,872
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 39,357 |  | 25,023
Profit and Loss Account |  |  | 1,110,799 |  | 1,092,749
SHAREHOLDERS' FUNDS |  |  | 1,150,256 |  | 1,117,872

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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. Manoj Dhuna Director
16/04/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
M K Dhuna Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
M K Dhuna Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06670658 . The registered office is 309 High Road, Benfleet, Essex, SS7 5HA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:

Fixtures & Fittings | 20% Cost

2.4. 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:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

Page 2
Page 3
M K Dhuna Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 220,000
As at 31 March 2026 | 220,000
Amortisation
As at 1 April 2025 | 220,000
As at 31 March 2026 | 220,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2025 | 20,994
As at 31 March 2026 | 20,994
Depreciation
As at 1 April 2025 | 20,994
As at 31 March 2026 | 20,994
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,011,543 |  | 990,141

7. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Short term deposits | 173,291 |  | 160,203

Page 3
Page 4
M K Dhuna Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (2 )
Corporation tax | 5,296 |  | 4,706
Director's loan account | 39,333 |  | 39,021
| 44,629 |  | 43,725

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2025 | 25,023 | 1,092,749
Profit for year | - | 18,050
Surplus on revaluation | 14,334 | -
Other comprehensive income for the year | 14,334 | -
Total comprehensive income for the year | 14,334 | 18,050
As at 31 March 2026 | 39,357 | 1,110,799

11. Related Party Transactions
Included in Debtors is an amount due from Dhuna Properties Limited of £1,011,543. Interest on this loan has been charged at 3%. The Director Manoj Dhuna owns 50% of the shares in Dhuna Properties Limited.
Page 4