Acorah Software Products - Accounts Production 18.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 14666309 Mr Muhammad Saleem iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14666309 2025-02-28 14666309 2026-02-28 14666309 2025-03-01 2026-02-28 14666309 frs-core:CurrentFinancialInstruments 2026-02-28 14666309 frs-core:Non-currentFinancialInstruments 2026-02-28 14666309 frs-core:ComputerEquipment 2025-03-01 2026-02-28 14666309 frs-core:FurnitureFittings 2025-03-01 2026-02-28 14666309 frs-core:ShareCapital 2026-02-28 14666309 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 14666309 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 14666309 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 14666309 frs-bus:SmallEntities 2025-03-01 2026-02-28 14666309 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 14666309 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 14666309 frs-bus:Director1 2025-03-01 2026-02-28 14666309 frs-countries:EnglandWales 2025-03-01 2026-02-28 14666309 2024-02-29 14666309 2025-02-28 14666309 2024-03-01 2025-02-28 14666309 frs-core:CurrentFinancialInstruments 2025-02-28 14666309 frs-core:Non-currentFinancialInstruments 2025-02-28 14666309 frs-core:ShareCapital 2025-02-28 14666309 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 14666309
Bakhsh Investment Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
AJN Accountants Limited
Hideaway Workspace
1 Empire Mews
Streatham
SW16 2BF
Bakhsh Investment Ltd
Contents
Contents

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

Page 1
Bakhsh Investment Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 14666309

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 421,630 |  | 254,130
|  |  | 421,630 |  | 254,130
CURRENT ASSETS
Cash at bank and in hand |  | 19,500 |  | 176,235 |
|  | 19,500 |  | 176,235 |
Creditors: Amounts Falling Due Within One Year | 5 | (140,117 ) |  | (160,104 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (120,617 ) |  | 16,131
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 301,013 |  | 270,261
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (291,795 ) |  | (267,478 )
NET ASSETS |  |  | 9,218 |  | 2,783
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 9,118 |  | 2,683
SHAREHOLDERS' FUNDS |  |  | 9,218 |  | 2,783

Page 1
Page 2
Bakhsh Investment Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 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 Muhammad Saleem Director
17/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bakhsh Investment Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Bakhsh Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14666309 . The registered office is 81 Skeltons Lane, London, E10 5BS.
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. The accounts are presented in £ Sterling.
2.2. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are relevant.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no significant judgements or estimates involved in the preparation of the financial statements.
2.3. Turnover
Turnover represents rental income receivable during the year. Rental income is recognized over the period of the rental agreement.
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 | 25% reducing balance

2.5. Investment Properties
Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.
Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Deferred tax is provided on these gains at the rate expected to apply if the property is sold at the balance sheet date.
2.6. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertable preference and non-puttable ordinary shares which are measured at fair value, with changes recognzed in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Page 3
Page 4
Bakhsh Investment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2025: 1)
1 1
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 March 2025 | 254,130
Additions | 167,500
As at 28 February 2026 | 421,630

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | - |  | 254,130

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 750 |  | -
Other loans | - |  | 16,307
Other creditors | 137,857 |  | 143,165
Taxation and social security | 1,510 |  | 632
| 140,117 |  | 160,104

Page 4
Page 5
Bakhsh Investment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 291,795 |  | 267,478

7. Share Capital

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

8. Related Party Transactions
Included in other creditors is an amount of £137,996 (2025: £139,714) due to director of the company. The loan is interest free and repyable on demand.
Included in other loans, both short-term and long-term, is an amount of £291,795 owed to a company under common directorship. This loan bears interest at a rate of 5.2% per annum and is repayable over a period of 10 years.
Page 5