Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08675077 Mr Anil Jagtap Mrs Sonali Jagtap iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08675077 2024-09-30 08675077 2025-09-30 08675077 2024-10-01 2025-09-30 08675077 frs-core:CurrentFinancialInstruments 2025-09-30 08675077 frs-core:Non-currentFinancialInstruments 2025-09-30 08675077 frs-core:ComputerEquipment 2025-09-30 08675077 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08675077 frs-core:ComputerEquipment 2024-09-30 08675077 frs-core:ShareCapital 2025-09-30 08675077 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08675077 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08675077 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08675077 frs-bus:SmallEntities 2024-10-01 2025-09-30 08675077 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08675077 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08675077 frs-core:UnlistedNon-exchangeTraded 2025-09-30 08675077 frs-core:UnlistedNon-exchangeTraded 2024-09-30 08675077 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 08675077 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 08675077 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 08675077 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 08675077 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 08675077 frs-bus:Director1 2024-10-01 2025-09-30 08675077 frs-bus:Director2 2024-10-01 2025-09-30 08675077 frs-countries:EnglandWales 2024-10-01 2025-09-30 08675077 2023-09-30 08675077 2024-09-30 08675077 2023-10-01 2024-09-30 08675077 frs-core:CurrentFinancialInstruments 2024-09-30 08675077 frs-core:Non-currentFinancialInstruments 2024-09-30 08675077 frs-core:ShareCapital 2024-09-30 08675077 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08675077
Nilaai Technology Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Templeman Financial Limited t/a MyFD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08675077
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 438 -
Investments 5 9,000 28,491
9,438 28,491
CURRENT ASSETS
Debtors 6 11,060 -
Cash at bank and in hand 263 277
11,323 277
Creditors: Amounts Falling Due Within One Year 7 (45,451 ) (17,334 )
NET CURRENT ASSETS (LIABILITIES) (34,128 ) (17,057 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,690 ) 11,434
Creditors: Amounts Falling Due After More Than One Year 8 (18,205 ) (36,159 )
NET LIABILITIES (42,895 ) (24,725 )
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account (42,996 ) (24,826 )
SHAREHOLDERS' FUNDS (42,895) (24,725)
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For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mr Anil Jagtap
Director
21/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nilaai Technology Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08675077 . The registered office is Greetwell Place, 2 Lime Kiln Way, Lincoln, Lincolnshire, LN2 4US.
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 Straightline method 50% at cost
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 (2024: 2)
1 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 3,148
Additions 457
As at 30 September 2025 3,605
Depreciation
As at 1 October 2024 3,148
Provided during the period 19
As at 30 September 2025 3,167
Net Book Value
As at 30 September 2025 438
As at 1 October 2024 -
5. Investments
Unlisted
£
Cost or Valuation
As at 1 October 2024 28,491
Disposals (19,491 )
As at 30 September 2025 9,000
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 9,000
As at 1 October 2024 28,491
Maha Films Ltd Investment realised loss £19,491,  negligent value on company liquidation.
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 11,060 -
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 19,261 11,061
VAT 7,694 15
Other creditors 4,372 -
Directors' loan accounts 14,124 6,258
45,451 17,334
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 18,205 36,159
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
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