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 08347016 Mr Yasser Sheikh Dr Iram Sheikh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08347016 2025-03-31 08347016 2026-03-31 08347016 2025-04-01 2026-03-31 08347016 frs-core:CurrentFinancialInstruments 2026-03-31 08347016 frs-core:Non-currentFinancialInstruments 2026-03-31 08347016 frs-core:ComputerEquipment 2026-03-31 08347016 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08347016 frs-core:ComputerEquipment 2025-03-31 08347016 frs-core:FurnitureFittings 2026-03-31 08347016 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08347016 frs-core:FurnitureFittings 2025-03-31 08347016 frs-core:ShareCapital 2026-03-31 08347016 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08347016 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08347016 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08347016 frs-bus:SmallEntities 2025-04-01 2026-03-31 08347016 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08347016 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08347016 frs-core:UnlistedNon-exchangeTraded 2026-03-31 08347016 frs-core:UnlistedNon-exchangeTraded 2025-03-31 08347016 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 08347016 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 08347016 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 08347016 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 08347016 frs-bus:Director1 2025-04-01 2026-03-31 08347016 frs-bus:Director2 2025-04-01 2026-03-31 08347016 frs-countries:EnglandWales 2025-04-01 2026-03-31 08347016 2024-03-31 08347016 2025-03-31 08347016 2024-04-01 2025-03-31 08347016 frs-core:CurrentFinancialInstruments 2025-03-31 08347016 frs-core:Non-currentFinancialInstruments 2025-03-31 08347016 frs-core:ShareCapital 2025-03-31 08347016 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08347016
AQS Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
CBS Accountants Ltd
Chartered Accountants
Unit 17, Orbital 25 Business Park
Dwight Road
Watford
Hertfordshire
WD18 9DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08347016
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,305 1,779
Investment Properties 5 4,019,300 3,869,300
Investments 6 1 1
4,021,606 3,871,080
CURRENT ASSETS
Debtors 7 3,673,073 3,092,631
Cash at bank and in hand 7,943 15,607
3,681,016 3,108,238
Creditors: Amounts Falling Due Within One Year 8 (5,198,812 ) (5,092,761 )
NET CURRENT ASSETS (LIABILITIES) (1,517,796 ) (1,984,523 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,503,810 1,886,557
Creditors: Amounts Falling Due After More Than One Year 9 (1,667 ) (11,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (134,747 ) (97,247 )
NET ASSETS 2,367,396 1,777,643
CAPITAL AND RESERVES
Called up share capital 10 99 99
Profit and Loss Account 2,367,297 1,777,544
SHAREHOLDERS' FUNDS 2,367,396 1,777,643
Page 1
Page 2
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.
On behalf of the board
Mr Yasser Sheikh
Director
13/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AQS Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08347016 . The registered office is Office 9, Dalton House, 60 Windsor Avenue, London, SW19 2RR.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rental income
Rental income received from tenants booked to profit & loss account an accrual basis.
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:
Fixtures & Fittings 15%
Computer Equipment 25%
2.4. Investment Properties
Investment properties are initially measured at cost including transaction costs. They are subsequently measured at fair value at each reporting date, with changes recognised in profit or loss. No depreciation is charged on properties held at fair value. Where fair value cannot be measured reliably without undue cost or effort, properties are measured at cost less depreciation and impairment in accordance with Section 17 of FRS 102. Deferred taxation if any is provided on these gains at the rate expected to apply when the property is sold.
Page 3
Page 4
2.5. 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: 4 (2025: 3)
4 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2025 4,822 6,924 11,746
Additions - 1,884 1,884
As at 31 March 2026 4,822 8,808 13,630
Depreciation
As at 1 April 2025 3,678 6,289 9,967
Provided during the period 723 635 1,358
As at 31 March 2026 4,401 6,924 11,325
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2026 421 1,884 2,305
As at 1 April 2025 1,144 635 1,779
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 3,869,300
Revaluations 150,000
As at 31 March 2026 4,019,300
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 1
As at 31 March 2026 1
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 1
As at 1 April 2025 1
7. Debtors
2026 2025
£ £
Due within one year
Other debtors 3,673,073 3,092,631
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 5,198,212 5,091,998
Taxation and social security 600 763
5,198,812 5,092,761
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,667 11,667
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 99 99
11. Directors Advances, Credits and Guarantees
Included within other creditors are outstanding loans from directors. The balance at the start of the year was £3,809,398. Amounts advanced during the year was £9,570, resulting in a total balance of £3,818,968 at the year end.
The above loan is unsecured, interest free and repayable on demand.
Page 6