Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07472964 Dr Rajiv Bajekal Mrs Nivedita Bajekal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07472964 2024-12-31 07472964 2025-12-31 07472964 2025-01-01 2025-12-31 07472964 frs-core:CurrentFinancialInstruments 2025-12-31 07472964 frs-core:NetGoodwill 2025-12-31 07472964 frs-core:NetGoodwill 2025-01-01 2025-12-31 07472964 frs-core:NetGoodwill 2024-12-31 07472964 frs-core:MotorVehicles 2025-12-31 07472964 frs-core:MotorVehicles 2025-01-01 2025-12-31 07472964 frs-core:MotorVehicles 2024-12-31 07472964 frs-core:ShareCapital 2025-12-31 07472964 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07472964 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 07472964 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07472964 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07472964 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07472964 frs-bus:SmallEntities 2025-01-01 2025-12-31 07472964 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07472964 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07472964 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 07472964 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 07472964 frs-core:ListedExchangeTraded 2025-12-31 07472964 frs-core:ListedExchangeTraded 2024-12-31 07472964 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 07472964 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 07472964 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 07472964 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 07472964 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 07472964 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 07472964 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 07472964 frs-bus:Director1 2025-01-01 2025-12-31 07472964 frs-bus:Director2 2025-01-01 2025-12-31 07472964 frs-countries:EnglandWales 2025-01-01 2025-12-31 07472964 2023-12-31 07472964 2024-12-31 07472964 2024-01-01 2024-12-31 07472964 frs-core:CurrentFinancialInstruments 2024-12-31 07472964 frs-core:ShareCapital 2024-12-31 07472964 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07472964 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 07472964
Nitu Bajekal Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mostons
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07472964
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 41,573 52,911
Investments 6 26,491 17,058
68,064 69,969
CURRENT ASSETS
Debtors 7 90,311 86,630
Cash at bank and in hand 315,040 425,960
405,351 512,590
Creditors: Amounts Falling Due Within One Year 8 (7,687 ) (39,171 )
NET CURRENT ASSETS (LIABILITIES) 397,664 473,419
TOTAL ASSETS LESS CURRENT LIABILITIES 465,728 543,388
NET ASSETS 465,728 543,388
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 4,105 2,897
Profit and Loss Account 461,523 540,391
SHAREHOLDERS' FUNDS 465,728 543,388
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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
Mrs Nivedita Bajekal
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nitu Bajekal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07472964 . The registered office is 29 The Green, Winchmore Hill, London, N21 1HS.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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 the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Motor Vehicles 20% straight line
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Amortisation
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 January 2025 56,690
As at 31 December 2025 56,690
Depreciation
As at 1 January 2025 3,779
Provided during the period 11,338
As at 31 December 2025 15,117
Net Book Value
As at 31 December 2025 41,573
As at 1 January 2025 52,911
6. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 17,058
Additions 14,185
Disposals (5,960 )
Revaluations 1,208
As at 31 December 2025 26,491
...CONTINUED
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Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 26,491
As at 1 January 2025 17,058
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,910 6,415
Other debtors 83,401 80,215
90,311 86,630
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (1 )
Other creditors 5,029 11,886
Taxation and social security 2,657 27,286
7,687 39,171
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 2,897 540,391
Loss for the year and total comprehensive income - (56,868 )
Dividends paid - (22,000)
Movements in fair value reserve 1,208 -
As at 31 December 2025 4,105 461,523
11. Related Party Transactions
During the year under review, the company has received a management fee (£80,000) from R Bajekal Ltd, which is under common ownership.
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