Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 20 June 2024 false 1 January 2025 31 December 2025 31 December 2025 15790306 Abbas Husseinbhai Toprawalla Alizainulabidin Abbas Toprawalla Farida Abbas Toprawalla Getground Secretary Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15790306 2024-12-31 15790306 2025-12-31 15790306 2025-01-01 2025-12-31 15790306 frs-core:CurrentFinancialInstruments 2025-12-31 15790306 frs-core:FurnitureFittings 2025-12-31 15790306 frs-core:FurnitureFittings 2025-01-01 2025-12-31 15790306 frs-core:FurnitureFittings 2024-12-31 15790306 frs-core:ShareCapital 2025-12-31 15790306 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 15790306 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 15790306 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15790306 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15790306 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15790306 frs-bus:SmallEntities 2025-01-01 2025-12-31 15790306 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15790306 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15790306 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 15790306 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 15790306 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 15790306 frs-bus:Director1 2025-01-01 2025-12-31 15790306 frs-bus:Director2 2025-01-01 2025-12-31 15790306 frs-bus:Director3 2025-01-01 2025-12-31 15790306 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 15790306 frs-countries:EnglandWales 2025-01-01 2025-12-31 15790306 2024-06-19 15790306 2024-12-31 15790306 2024-06-20 2024-12-31 15790306 frs-core:CurrentFinancialInstruments 2024-12-31 15790306 frs-core:ShareCapital 2024-12-31 15790306 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15790306 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 15790306
GG-191-506 Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15790306
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 787 1,087
Investment Properties 5 73,300 69,773
74,087 70,860
CURRENT ASSETS
Debtors 6 33 33
Cash at bank and in hand 3,330 1,941
3,363 1,974
Creditors: Amounts Falling Due Within One Year 7 (68,623 ) (72,354 )
NET CURRENT ASSETS (LIABILITIES) (65,260 ) (70,380 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,827 480
PROVISIONS FOR LIABILITIES
Deferred Taxation (660 ) -
NET ASSETS 8,167 480
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 2,815 -
Profit and Loss Account 5,252 380
SHAREHOLDERS' FUNDS 8,167 480
Page 1
Page 2
For the year ending 31 December 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
Abbas Husseinbhai Toprawalla
Director
Alizainulabidin Abbas Toprawalla
Director
Farida Abbas Toprawalla
Director
26/04/2026
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
GG-191-506 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15790306 . The registered office is 1 Lyric Square,, London, England, W6 0NB.
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.
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 25% Straight line
2.4. 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.
2.5. 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: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 January 2025 1,200
As at 31 December 2025 1,200
Depreciation
As at 1 January 2025 113
Provided during the period 300
As at 31 December 2025 413
Net Book Value
As at 31 December 2025 787
As at 1 January 2025 1,087
5. Investment Property
31 December 2025
£
Fair Value
As at 1 January 2025 69,773
Additions 52
Revaluations 3,475
As at 31 December 2025 73,300
6. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Called up share capital not paid 33 33
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors - (52 )
Corporation tax 1,213 278
Directors' loan accounts 67,410 72,128
68,623 72,354
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Page 5
8. Share Capital
31 December 2025 31 December 2024
£ £
Called Up Share Capital not Paid 33 33
Called Up Share Capital has been paid up 67 67
Amount of Allotted, Called Up Share Capital 100 100
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 - 380
Profit for the year and total comprehensive income - 7,687
Transfer to/from Fair value reserve - (2,815)
Transfer to/from Profit & Loss Account 2,815 -
As at 31 December 2025 2,815 5,252
Page 5