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 14603629 Mita Samani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14603629 2025-03-31 14603629 2026-03-31 14603629 2025-04-01 2026-03-31 14603629 frs-core:CurrentFinancialInstruments 2026-03-31 14603629 frs-core:PlantMachinery 2026-03-31 14603629 frs-core:PlantMachinery 2025-04-01 2026-03-31 14603629 frs-core:PlantMachinery 2025-03-31 14603629 frs-core:ShareCapital 2026-03-31 14603629 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14603629 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14603629 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14603629 frs-bus:SmallEntities 2025-04-01 2026-03-31 14603629 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14603629 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14603629 frs-bus:Director1 2025-04-01 2026-03-31 14603629 frs-countries:EnglandWales 2025-04-01 2026-03-31 14603629 2024-03-31 14603629 2025-03-31 14603629 2024-04-01 2025-03-31 14603629 frs-core:CurrentFinancialInstruments 2025-03-31 14603629 frs-core:ShareCapital 2025-03-31 14603629 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14603629
Mita Samani Advisory Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Mita Samani Advisory Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Mita Samani Advisory Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14603629

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 926 |  | 1,762
|  |  | 926 |  | 1,762
CURRENT ASSETS
Debtors | 5 | 73,648 |  | 31,933 |
Cash at bank and in hand |  | 11,043 |  | 25,833 |
|  | 84,691 |  | 57,766 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,260 ) |  | (45,332 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 46,431 |  | 12,434
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 47,357 |  | 14,196
NET ASSETS |  |  | 47,357 |  | 14,196
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 47,257 |  | 14,096
SHAREHOLDERS' FUNDS |  |  | 47,357 |  | 14,196

Page 1
Page 2
Mita Samani Advisory 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 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 13 May 2025 and were signed on its behalf by:

Mita Samani Director
13/05/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mita Samani Advisory Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Mita Samani Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14603629 . The registered office is 21 High View, Pinner, Middlesex, HA5 3NZ.
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 value added taxes. Turnover includes consultancy fees earned from the rendering of services.
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 time 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:

Plant & Machinery | 25% Straight line

2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Mita Samani Advisory Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 is recognised in profit or loss for the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 2,599
Disposals | (373 )
As at 31 March 2026 | 2,226
Depreciation
As at 1 April 2025 | 837
Provided during the period | 556
Disposals | (93 )
As at 31 March 2026 | 1,300
Net Book Value
As at 31 March 2026 | 926
As at 1 April 2025 | 1,762

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,865 |  | 22,607
Prepayments and accrued income | 53,783 |  | 9,246
Other debtors | - |  | 80
| 73,648 |  | 31,933

Page 4
Page 5
Mita Samani Advisory Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,266 |  | -
Corporation tax | 26,653 |  | 37,027
Other creditors | 1,943 |  | 16
Accruals and deferred income | - |  | 582
Director's loan account | 6,398 |  | 7,707
| 38,260 |  | 45,332

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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