Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 3007759 Mr Shiraz Ismail Nathani Mr Shiraz Ismail Nathani false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3007759 2024-10-31 3007759 2025-10-31 3007759 2024-11-01 2025-10-31 3007759 frs-core:CurrentFinancialInstruments 2025-10-31 3007759 frs-core:Non-currentFinancialInstruments 2025-10-31 3007759 frs-core:FurnitureFittings 2024-11-01 2025-10-31 3007759 frs-core:MotorVehicles 2024-11-01 2025-10-31 3007759 frs-core:PlantMachinery 2025-10-31 3007759 frs-core:PlantMachinery 2024-11-01 2025-10-31 3007759 frs-core:PlantMachinery 2024-10-31 3007759 frs-core:ShareCapital 2025-10-31 3007759 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 3007759 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 3007759 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 3007759 frs-bus:SmallEntities 2024-11-01 2025-10-31 3007759 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 3007759 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 3007759 1 2024-11-01 2025-10-31 3007759 frs-bus:Director1 2024-11-01 2025-10-31 3007759 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 3007759 frs-countries:EnglandWales 2024-11-01 2025-10-31 3007759 2023-10-31 3007759 2024-10-31 3007759 2023-11-01 2024-10-31 3007759 frs-core:CurrentFinancialInstruments 2024-10-31 3007759 frs-core:Non-currentFinancialInstruments 2024-10-31 3007759 frs-core:ShareCapital 2024-10-31 3007759 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 3007759
Euronat International Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3007759
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,792 48,948
42,792 48,948
CURRENT ASSETS
Stocks 731,521 581,254
Debtors 5 443,274 802,908
Cash at bank and in hand 267,045 508,896
1,441,840 1,893,058
Creditors: Amounts Falling Due Within One Year 6 (801,081 ) (932,779 )
NET CURRENT ASSETS (LIABILITIES) 640,759 960,279
TOTAL ASSETS LESS CURRENT LIABILITIES 683,551 1,009,227
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,698 ) (12,237 )
NET ASSETS 672,853 996,990
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 671,853 995,990
SHAREHOLDERS' FUNDS 672,853 996,990
Page 1
Page 2
For the year ending 31 October 2025 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 Shiraz Ismail Nathani
Director
26 March 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Euronat International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 3007759 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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.
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:
Plant & Machinery 10% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. 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 year 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 asset reflects 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: 7 (2024: 6)
7 6
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 112,382
As at 31 October 2025 112,382
Depreciation
As at 1 November 2024 63,434
Provided during the period 6,156
As at 31 October 2025 69,590
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 October 2025 42,792
As at 1 November 2024 48,948
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 324,131 555,484
Other debtors 118,276 247,424
442,407 802,908
Due after more than one year
Other debtors 867 -
443,274 802,908
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 157,954 172,925
Corporation tax - 49,807
Other taxes and social security - 419
VAT 39,586 78,628
Other creditors 17,103 26,562
Amounts owed to group undertakings 586,438 604,438
801,081 932,779
7. Parent Undertaking and Controlling Party
The company's parent undertaking is Euronat Holdings Limited, incorporated in England & Wales.
Page 5