Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 15332624 Mrs K Sehmi Mr R Sehmi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15332624 2025-03-31 15332624 2026-03-31 15332624 2025-04-01 2026-03-31 15332624 frs-core:CurrentFinancialInstruments 2026-03-31 15332624 frs-core:ComputerEquipment 2026-03-31 15332624 frs-core:ComputerEquipment 2025-04-01 2026-03-31 15332624 frs-core:ComputerEquipment 2025-03-31 15332624 frs-core:ShareCapital 2026-03-31 15332624 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 15332624 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15332624 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 15332624 frs-bus:SmallEntities 2025-04-01 2026-03-31 15332624 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15332624 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15332624 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 15332624 frs-bus:OrdinaryShareClass1 2026-03-31 15332624 frs-core:ListedExchangeTraded 2026-03-31 15332624 frs-core:ListedExchangeTraded 2025-03-31 15332624 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 15332624 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-03-31 15332624 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 15332624 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 15332624 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 15332624 frs-bus:Director1 2025-04-01 2026-03-31 15332624 frs-bus:Director2 2025-04-01 2026-03-31 15332624 frs-countries:EnglandWales 2025-04-01 2026-03-31 15332624 2024-03-31 15332624 2025-03-31 15332624 2024-04-01 2025-03-31 15332624 frs-core:CurrentFinancialInstruments 2025-03-31 15332624 frs-core:ShareCapital 2025-03-31 15332624 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15332624 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 15332624
Stone Mountain Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU
Stone Mountain Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Stone Mountain Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mrs K Sehmi
| Mr R Sehmi
Company Number | 15332624
Registered Office | 128 City Road
| London
| EC1V 2NX
Business | 128 City Road
| London
| EC1V 2NX
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Stone Mountain Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15332624

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 791 |  | -
Investments | 5 |  | 2,919 |  | -
|  |  | 3,710 |  | -
CURRENT ASSETS
Debtors | 6 | 156 |  | - |
Cash at bank and in hand |  | 213,785 |  | 159,073 |
|  | 213,941 |  | 159,073 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,107 ) |  | (41,307 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 187,834 |  | 117,766
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 191,544 |  | 117,766
NET ASSETS |  |  | 191,544 |  | 117,766
CAPITAL AND RESERVES
Called up share capital | 8 |  | 50 |  | 50
Profit and Loss Account |  |  | 191,494 |  | 117,716
SHAREHOLDERS' FUNDS |  |  | 191,544 |  | 117,766

Page 2
Page 3
Stone Mountain Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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.
The financial statements were approved by the board of directors on 1 May 2026 and were signed on its behalf by:

Mr R Sehmi Director
01/05/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Stone Mountain Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Stone Mountain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15332624 . The registered office is 128 City Road, London, EC1V 2NX.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Computer Equipment | 25% reducing balance

2.4. Taxation
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.
Current 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.
2.5. Share Capital
Ordinary shares are classified as equty. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.6. Prepayments
Payments made in advance for goods or services relating to future accounting periods are recognized as prepayments and charged to the profit and loss account over the period to which they relate.
Page 4
Page 5
Stone Mountain Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | -
Additions | 949
As at 31 March 2026 | 949
Depreciation
As at 1 April 2025 | -
Provided during the period | 158
As at 31 March 2026 | 158
Net Book Value
As at 31 March 2026 | 791
As at 1 April 2025 | -

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | -
Additions | 2,919
As at 31 March 2026 | 2,919
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -

...CONTINUED
Page 5
Page 6
Stone Mountain Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 2,919
As at 1 April 2025 | -

The company invested £3,000 during the year to Invest Engine Portfolio. The market value as at 31 March 2026 was £2,919.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 156 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 22,005 |  | 37,205
Accruals and deferred income | 4,001 |  | 4,001
Directors' loan accounts | 101 |  | 101
| 26,107 |  | 41,307

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary Shares of £ 1.00 each | 50 |  | 50

9. Directors Advances, Credits and Guarantees
At year-end, the company owed the director and shareholder, Mr Rupinder Sehmi, £101 (2025: £101).
Page 6