Acorah Software Products - Accounts Production 18.1.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04749331 Mr Ahmedur Choudhury Mr Aminur Choudhury Mr Ahmedur Choudhury true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04749331 2024-04-30 04749331 2025-04-30 04749331 2024-05-01 2025-04-30 04749331 frs-core:CurrentFinancialInstruments 2025-04-30 04749331 frs-core:FurnitureFittings 2025-04-30 04749331 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04749331 frs-core:FurnitureFittings 2024-04-30 04749331 frs-core:ShareCapital 2025-04-30 04749331 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04749331 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04749331 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04749331 frs-bus:SmallEntities 2024-05-01 2025-04-30 04749331 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04749331 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04749331 1 2024-05-01 2025-04-30 04749331 frs-bus:Director1 2024-05-01 2025-04-30 04749331 frs-bus:Director2 2024-05-01 2025-04-30 04749331 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 04749331 frs-countries:EnglandWales 2024-05-01 2025-04-30 04749331 2023-04-30 04749331 2024-04-30 04749331 2023-05-01 2024-04-30 04749331 frs-core:CurrentFinancialInstruments 2024-04-30 04749331 frs-core:ShareCapital 2024-04-30 04749331 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04749331
Relaks Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Green & Peter(UK) Ltd
Relaks Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Relaks Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 04749331

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 74 |  | 74
|  |  | 74 |  | 74
CURRENT ASSETS
Debtors | 5 | 217,329 |  | 217,329 |
Cash at bank and in hand |  | 29,136 |  | 24,914 |
|  | 246,465 |  | 242,243 |
Creditors: Amounts Falling Due Within One Year | 6 | (96,316 ) |  | (95,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 150,149 |  | 146,856
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 150,223 |  | 146,930
NET ASSETS |  |  | 150,223 |  | 146,930
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 150,221 |  | 146,928
SHAREHOLDERS' FUNDS |  |  | 150,223 |  | 146,930

Page 1
Page 2
Relaks Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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.
On behalf of the board

Mr Ahmedur Choudhury Director
20/04/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Relaks Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Relaks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04749331 . The registered office is 553 Roman Road, London, E3 5EL.
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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are 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 considered to be 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.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Page 3
Page 4
Relaks Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 of 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 measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes 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.
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, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.7. Foreign Currencies
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
Page 4
Page 5
Relaks Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.8. 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.
2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
Derivatives
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.
2.10. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Page 5
Page 6
Relaks Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.11. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 3,038
As at 30 April 2025 | 3,038
Depreciation
As at 1 May 2024 | 2,964
As at 30 April 2025 | 2,964
Net Book Value
As at 30 April 2025 | 74
As at 1 May 2024 | 74

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22,632 |  | 22,632
Amounts owed by group undertakings | 97,200 |  | 97,200
Other debtors | 9,997 |  | 9,997
| 129,829 |  | 129,829
Due after more than one year
Other debtors | 87,500 |  | 87,500
| 217,329 |  | 217,329

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 35,124 |  | 35,125
Other creditors | 59,199 |  | 58,746
Taxation and social security | 1,993 |  | 1,516
| 96,316 |  | 95,387

Page 6
Page 7
Relaks Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Related Party Transactions
Included in debtors at the balance sheet date is an amount of £97,200.38 (2024-£97,200.38) due from Companies under the control of Mr A R Choudhury and Mr A R Chowdhury who are directors of the Company. There is an amount due from a Company in which Mr A R Choudhury is also a director and shareholder of £87,500 (2024- £87,500)
The debtor amount is intended to be repaid to the Company before the next year end.
9. Ultimate Controlling Party
The controlling parties are Mr A R Choudhury and Mr A R Chowdhury who jointly own 100% of the issued ordinary shares.
Page 7