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 13527479 Mr Kanji Halai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13527479 2025-03-31 13527479 2026-03-31 13527479 2025-04-01 2026-03-31 13527479 frs-core:CurrentFinancialInstruments 2026-03-31 13527479 frs-core:ShareCapital 2026-03-31 13527479 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13527479 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13527479 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13527479 frs-bus:SmallEntities 2025-04-01 2026-03-31 13527479 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13527479 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13527479 frs-bus:Director1 2025-04-01 2026-03-31 13527479 frs-countries:EnglandWales 2025-04-01 2026-03-31 13527479 2024-03-31 13527479 2025-03-31 13527479 2024-04-01 2025-03-31 13527479 frs-core:CurrentFinancialInstruments 2025-03-31 13527479 frs-core:ShareCapital 2025-03-31 13527479 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13527479
D K Halai Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13527479
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 2,200,000 2,200,000
2,200,000 2,200,000
CURRENT ASSETS
Debtors 5 94 -
Cash at bank and in hand 135,926 125,878
136,020 125,878
Creditors: Amounts Falling Due Within One Year 6 (39,290 ) (57,401 )
NET CURRENT ASSETS (LIABILITIES) 96,730 68,477
TOTAL ASSETS LESS CURRENT LIABILITIES 2,296,730 2,268,477
NET ASSETS 2,296,730 2,268,477
CAPITAL AND RESERVES
Called up share capital 7 40 40
Profit and Loss Account 2,296,690 2,268,437
SHAREHOLDERS' FUNDS 2,296,730 2,268,477
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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 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 Kanji Halai
Director
28/04/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D K Halai Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13527479 . The registered office is 110 Leighton Gardens, London, NW10 3PR.
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
 The company’s turnover represents income earned from the renting of investment properties.
Turnover for the year consists entirely of rental income receivable from tenants of the company’s property portfolio. No other significant sources of revenue were generated during the financial period.
2.3. 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.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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4. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 2,200,000
Investment properties worth a total carrying value of £2,200,000 were transferred to the company as part of an approved group reorganisation. In the opinion of the directors the fair values of these properties at the year end is not materially different to the values at the date of transfer.
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 94 -
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 25,474 42,041
Taxation and social security 13,816 15,360
39,290 57,401
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 40 40
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