Acorah Software Products - Accounts Production 19.1.200 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11314717 Wai Yee Wong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11314717 2024-04-30 11314717 2025-04-30 11314717 2024-05-01 2025-04-30 11314717 frs-core:CurrentFinancialInstruments 2025-04-30 11314717 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 11314717 frs-core:FurnitureFittings 2025-04-30 11314717 frs-core:FurnitureFittings 2024-05-01 2025-04-30 11314717 frs-core:FurnitureFittings 2024-04-30 11314717 frs-core:OtherResidualIntangibleAssets 2025-04-30 11314717 frs-core:OtherResidualIntangibleAssets 2024-04-30 11314717 frs-core:ShareCapital 2025-04-30 11314717 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11314717 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11314717 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11314717 frs-bus:SmallEntities 2024-05-01 2025-04-30 11314717 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11314717 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11314717 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 11314717 frs-bus:OrdinaryShareClass1 2025-04-30 11314717 frs-bus:Director1 2024-05-01 2025-04-30 11314717 frs-countries:EnglandWales 2024-05-01 2025-04-30 11314717 2023-04-30 11314717 2024-04-30 11314717 2023-05-01 2024-04-30 11314717 frs-core:CurrentFinancialInstruments 2024-04-30 11314717 frs-core:ShareCapital 2024-04-30 11314717 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11314717 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: 11314717
SOLID GAIN INVESTMENTS LIMITED
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 11314717
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 6 355,509 355,509
355,509 355,509
CURRENT ASSETS
Debtors 7 441 324
Cash at bank and in hand 6,573 2,922
7,014 3,246
Creditors: Amounts Falling Due Within One Year 8 (328,923 ) (344,640 )
NET CURRENT ASSETS (LIABILITIES) (321,909 ) (341,394 )
TOTAL ASSETS LESS CURRENT LIABILITIES 33,600 14,115
NET ASSETS 33,600 14,115
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 33,500 14,015
SHAREHOLDERS' FUNDS 33,600 14,115
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board
Wai Yee Wong
Director
21 April 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
SOLID GAIN INVESTMENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11314717 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
Know How are being amortised evenly over their estimated useful life of five years. 
2.5. 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% on cost
2.6. 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 income statement.
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 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 May 2024 19,822
As at 30 April 2025 19,822
Amortisation
As at 1 May 2024 19,822
As at 30 April 2025 19,822
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2024 9,590
As at 30 April 2025 9,590
Depreciation
As at 1 May 2024 9,590
As at 30 April 2025 9,590
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
6. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 355,509
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 441 324
Page 3
Page 4
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 324,352 341,933
Taxation and social security 4,571 2,707
328,923 344,640
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 4