Acorah Software Products - Accounts Production 19.1.200 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 August 2025 31 August 2025 09415139 Dr R Dhillon Mrs S K Dhillon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09415139 2025-01-31 09415139 2025-08-31 09415139 2025-02-01 2025-08-31 09415139 frs-core:CurrentFinancialInstruments 2025-08-31 09415139 frs-core:Non-currentFinancialInstruments 2025-08-31 09415139 frs-core:BetweenOneFiveYears 2025-08-31 09415139 frs-core:FurnitureFittings 2025-08-31 09415139 frs-core:FurnitureFittings 2025-02-01 2025-08-31 09415139 frs-core:FurnitureFittings 2025-01-31 09415139 frs-core:NetGoodwill 2025-08-31 09415139 frs-core:NetGoodwill 2025-02-01 2025-08-31 09415139 frs-core:NetGoodwill 2025-01-31 09415139 frs-core:MotorVehicles 2025-08-31 09415139 frs-core:MotorVehicles 2025-02-01 2025-08-31 09415139 frs-core:MotorVehicles 2025-01-31 09415139 frs-core:WithinOneYear 2025-08-31 09415139 frs-core:ShareCapital 2025-08-31 09415139 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09415139 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-08-31 09415139 frs-bus:FilletedAccounts 2025-02-01 2025-08-31 09415139 frs-bus:SmallEntities 2025-02-01 2025-08-31 09415139 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-08-31 09415139 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-08-31 09415139 frs-bus:Director1 2025-02-01 2025-08-31 09415139 frs-bus:Director2 2025-02-01 2025-08-31 09415139 frs-countries:EnglandWales 2025-02-01 2025-08-31 09415139 2024-01-31 09415139 2025-01-31 09415139 2024-02-01 2025-01-31 09415139 frs-core:CurrentFinancialInstruments 2025-01-31 09415139 frs-core:Non-currentFinancialInstruments 2025-01-31 09415139 frs-core:BetweenOneFiveYears 2025-01-31 09415139 frs-core:WithinOneYear 2025-01-31 09415139 frs-core:ShareCapital 2025-01-31 09415139 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 09415139
R&S Dhillon Services Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 31 August 2025
Strategic Partnership
R&S Dhillon Services Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
R&S Dhillon Services Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09415139

| 31 August 2025 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 37,943 |  | 2,845
|  |  | 37,943 |  | 2,845
CURRENT ASSETS
Debtors | 6 | 84 |  | 4,881 |
Cash at bank and in hand |  | 88,709 |  | 72,842 |
|  | 88,793 |  | 77,723 |
Creditors: Amounts Falling Due Within One Year | 7 | (63,269 ) |  | (35,011 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,524 |  | 42,712
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 63,467 |  | 45,557
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (33,298 ) |  | -
NET ASSETS |  |  | 30,169 |  | 45,557
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 30,069 |  | 45,457
SHAREHOLDERS' FUNDS |  |  | 30,169 |  | 45,557

Page 1
Page 2
R&S Dhillon Services Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the period ending 31 August 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 Income Statement.
On behalf of the board

Dr R Dhillon Director
9 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
R&S Dhillon Services Ltd
Notes to the Financial Statements
For the Period 1 February 2025 to 31 August 2025
Notes to the Financial Statements
1. General Information
R&S Dhillon Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09415139 . The registered office is Shalimar Misbourne Avenue, Chalfont St. Peter, Gerrards Cross, England, SL9 0PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
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:
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Motor Vehicles | 25% Reducing Balance Method
Fixtures & Fittings | 25% Reducing Balance Method

Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.6. 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 income statement 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 income statement as incurred.
Page 3
Page 4
R&S Dhillon Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 August 2025
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.9. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are
estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 10,000
As at 31 August 2025 | 10,000
Amortisation
As at 1 February 2025 | 10,000
As at 31 August 2025 | 10,000
Net Book Value
As at 31 August 2025 | -
As at 1 February 2025 | -

Page 4
Page 5
R&S Dhillon Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 August 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | - | 10,954 | 10,954
Additions | 47,745 | - | 47,745
As at 31 August 2025 | 47,745 | 10,954 | 58,699
Depreciation
As at 1 February 2025 | - | 8,109 | 8,109
Provided during the period | 11,936 | 711 | 12,647
As at 31 August 2025 | 11,936 | 8,820 | 20,756
Net Book Value
As at 31 August 2025 | 35,809 | 2,134 | 37,943
As at 1 February 2025 | - | 2,845 | 2,845

6. Debtors

| 31 August 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 4,529
Other taxes and social security | 84 |  | 352
| 84 |  | 4,881

7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,558 |  | -
Bank loans and overdrafts | 1,933 |  | 3,000
Corporation tax | 55,778 |  | 30,061
Accruals and deferred income | - |  | 1,950
| 63,269 |  | 35,011

8. Creditors: Amounts Falling Due After More Than One Year

| 31 August 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,298 |  | -

Page 5
Page 6
R&S Dhillon Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 August 2025
9. Obligations Under Finance Leases and Hire Purchase

| 31 August 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,558 |  | -
Later than one year and not later than five years | 33,298 |  | -
| 38,856 |  | -
| 38,856 |  | -

10. Share Capital

| 31 August 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

The nominal value per share is £1 and as at the year end, there are 80 Ordinary Shares, 20 Ordinary A Shares in issue.
Page 6