Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 June 2024 false 1 January 2025 31 December 2025 31 December 2025 10509243 Mr Haresh Shah Mr Pilkesh Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10509243 2024-12-31 10509243 2025-12-31 10509243 2025-01-01 2025-12-31 10509243 frs-core:CurrentFinancialInstruments 2025-12-31 10509243 frs-core:Non-currentFinancialInstruments 2025-12-31 10509243 frs-core:ShareCapital 2025-12-31 10509243 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 10509243 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10509243 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10509243 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10509243 frs-bus:SmallEntities 2025-01-01 2025-12-31 10509243 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10509243 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 10509243 frs-core:CostValuation 2024-12-31 10509243 frs-core:CostValuation 2025-12-31 10509243 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 10509243 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 10509243 frs-bus:Director1 2025-01-01 2025-12-31 10509243 frs-bus:Director2 2025-01-01 2025-12-31 10509243 frs-countries:EnglandWales 2025-01-01 2025-12-31 10509243 2024-05-31 10509243 2024-12-31 10509243 2024-06-01 2024-12-31 10509243 frs-core:CurrentFinancialInstruments 2024-12-31 10509243 frs-core:Non-currentFinancialInstruments 2024-12-31 10509243 frs-core:ShareCapital 2024-05-31 10509243 frs-core:ShareCapital 2024-12-31 10509243 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2024-12-31 10509243 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 10509243 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-01 2024-12-31 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 10509243 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 10509243
Astra One Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 10509243
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 618,549 618,549
Cash at bank and in hand 1,943 2,095
620,492 620,644
Creditors: Amounts Falling Due Within One Year 6 (113,029 ) (104,457 )
NET CURRENT ASSETS (LIABILITIES) 507,463 516,187
TOTAL ASSETS LESS CURRENT LIABILITIES 507,563 516,287
Creditors: Amounts Falling Due After More Than One Year 7 (23,549 ) (31,139 )
NET ASSETS 484,014 485,148
CAPITAL AND RESERVES
Called up share capital 8 99 99
Profit and Loss Account 483,915 485,049
SHAREHOLDERS' FUNDS 484,014 485,148
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
Mr Haresh Shah
Director
19/05/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Fair value reserve Profit and Loss Account Total
£ £ £ £
As at 1 June 2024 99 473 488,028 488,600
Loss for the period and total comprehensive income - - (2,979 ) (2,979)
Transfer to/from Profit & Loss Account - (473 ) - (473)
As at 31 December 2024 and 1 January 2025 99 - 485,049 485,148
Loss for the year and total comprehensive income - - (1,134 ) (1,134)
As at 31 December 2025 99 - 483,915 484,014
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Astra One Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10509243 . The registered office is 30 High Street, Purely, Surrey, CR8 2AA.
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. 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:
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 100
As at 31 December 2025 100
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 100
As at 1 January 2025 100
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Amounts owed by group undertakings 615,049 615,049
Amounts owed by participating interests 3,500 3,500
618,549 618,549
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 300 -
Bank loans and overdrafts 6,358 4,967
Amounts owed to participating interests 105,221 98,740
Other creditors 1,150 750
113,029 104,457
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Bank loans 23,549 31,139
8. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 99 99
9. Related Party Transactions
In accordance with FRS 102 Section 33.1A the company has taken exemption from disclosing transactions and balances with wholly owned members of the group
Page 5