Acorah Software Products - Accounts Production 18.1.200 false true false 28 November 2024 30 November 2025 30 November 2025 16107590 Mr Amish Khurana Mrs Indu Khurana iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16107590 2024-11-27 16107590 2025-11-30 16107590 2024-11-28 2025-11-30 16107590 frs-core:CurrentFinancialInstruments 2025-11-30 16107590 frs-core:ComputerEquipment 2025-11-30 16107590 frs-core:ComputerEquipment 2024-11-28 2025-11-30 16107590 frs-core:ComputerEquipment 2024-11-27 16107590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 16107590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-28 2025-11-30 16107590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-27 16107590 frs-core:OtherReservesSubtotal 2024-11-28 2025-11-30 16107590 frs-core:OtherReservesSubtotal 2024-11-27 16107590 frs-core:OtherReservesSubtotal 2025-11-30 16107590 frs-core:ShareCapital 2024-11-27 16107590 frs-core:ShareCapital 2025-11-30 16107590 frs-core:RetainedEarningsAccumulatedLosses 2024-11-28 2025-11-30 16107590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-27 16107590 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 16107590 frs-bus:PrivateLimitedCompanyLtd 2024-11-28 2025-11-30 16107590 frs-bus:FilletedAccounts 2024-11-28 2025-11-30 16107590 frs-bus:SmallEntities 2024-11-28 2025-11-30 16107590 frs-bus:AuditExempt-NoAccountantsReport 2024-11-28 2025-11-30 16107590 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-28 2025-11-30 16107590 frs-bus:Director1 2024-11-28 2025-11-30 16107590 frs-bus:Director1 2024-11-27 16107590 frs-bus:Director1 2025-11-30 16107590 frs-bus:Director2 2024-11-28 2025-11-30 16107590 frs-countries:EnglandWales 2024-11-28 2025-11-30
Registered number: 16107590
N&S CONSULTING LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
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Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16107590
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 280,096
280,096
CURRENT ASSETS
Debtors 5 (128 )
Cash at bank and in hand 3,493
3,365
Creditors: Amounts Falling Due Within One Year 6 (282,481 )
NET CURRENT ASSETS (LIABILITIES) (279,116 )
TOTAL ASSETS LESS CURRENT LIABILITIES 980
NET ASSETS 980
CAPITAL AND RESERVES
Called up share capital 7 2
Profit and Loss Account 978
SHAREHOLDERS' FUNDS 980
For the year ending 30 November 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 Amish Khurana
Director
24/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Other reserves Profit and Loss Account Total
£ £ £ £
As at 28 November 2024 2 - - 2
Profit for the year and total comprehensive income - - 978 978
Transfer to/from Profit & Loss Account - - - -
As at 30 November 2025 2 - 978 980
Page 2
Page 3
Notes to the Financial Statements
1. General Information
N&S CONSULTING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16107590 . The registered office is 16 Parkland Avenue, Slough, Berkshire, SL3 7LQ.
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 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.
2.3. 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:
Freehold 0% No depreciation
Computer Equipment 25% WDV
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.
...CONTINUED
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2.5. Taxation - continued
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: NIL
-
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 28 November 2024 - - -
Additions 280,000 128 280,128
As at 30 November 2025 280,000 128 280,128
Depreciation
As at 28 November 2024 - - -
Provided during the period - 32 32
As at 30 November 2025 - 32 32
Net Book Value
As at 30 November 2025 280,000 96 280,096
As at 28 November 2024 - - -
5. Debtors
2025
£
Due within one year
Trade debtors (128 )
6. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors (1 )
Other loans 20,000
Other creditors 262,275
Taxation and social security 207
282,481
7. Share Capital
2025
£
Allotted, Called up and fully paid 2
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 28 November 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Amish Khurana - (337,610 ) 75,581 - (262,029 )
The above loan is unsecured, interest free and repayable on demand.
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