Acorah Software Products - Accounts Production 19.2.350 false true 29 July 2024 31 July 2023 false 30 July 2024 29 July 2025 29 July 2025 03588984 S Faraj Alnuaimi D Faraj Alnuaimi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03588984 2024-07-29 03588984 2025-07-29 03588984 2024-07-30 2025-07-29 03588984 frs-core:CurrentFinancialInstruments 2025-07-29 03588984 frs-core:ComputerEquipment 2025-07-29 03588984 frs-core:ComputerEquipment 2024-07-30 2025-07-29 03588984 frs-core:ComputerEquipment 2024-07-29 03588984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-29 03588984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-30 2025-07-29 03588984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-29 03588984 frs-core:MotorVehicles 2025-07-29 03588984 frs-core:MotorVehicles 2024-07-30 2025-07-29 03588984 frs-core:MotorVehicles 2024-07-29 03588984 frs-core:PlantMachinery 2025-07-29 03588984 frs-core:PlantMachinery 2024-07-30 2025-07-29 03588984 frs-core:PlantMachinery 2024-07-29 03588984 frs-core:ShareCapital 2025-07-29 03588984 frs-core:RetainedEarningsAccumulatedLosses 2025-07-29 03588984 frs-bus:PrivateLimitedCompanyLtd 2024-07-30 2025-07-29 03588984 frs-bus:FilletedAccounts 2024-07-30 2025-07-29 03588984 frs-bus:SmallEntities 2024-07-30 2025-07-29 03588984 frs-bus:AuditExempt-NoAccountantsReport 2024-07-30 2025-07-29 03588984 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-30 2025-07-29 03588984 frs-bus:Director1 2024-07-30 2025-07-29 03588984 frs-bus:Director1 2024-07-29 03588984 frs-bus:Director1 2025-07-29 03588984 frs-bus:CompanySecretary1 2024-07-30 2025-07-29 03588984 frs-countries:EnglandWales 2024-07-30 2025-07-29 03588984 2023-07-30 03588984 2024-07-29 03588984 2023-07-31 2024-07-29 03588984 frs-core:CurrentFinancialInstruments 2024-07-29 03588984 frs-core:ShareCapital 2024-07-29 03588984 frs-core:RetainedEarningsAccumulatedLosses 2024-07-29
Registered number: 03588984
Faraj Consulting Limited
Unaudited Financial Statements
For The Year Ended 29 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03588984
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,564 60,000
59,564 60,000
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 47,871 37,326
Cash at bank and in hand 80,980 48,977
131,851 89,303
Creditors: Amounts Falling Due Within One Year 7 (42,272 ) (17,624 )
NET CURRENT ASSETS (LIABILITIES) 89,579 71,679
TOTAL ASSETS LESS CURRENT LIABILITIES 149,143 131,679
PROVISIONS FOR LIABILITIES
Deferred Taxation (249 ) (436 )
NET ASSETS 148,894 131,243
CAPITAL AND RESERVES
Called up share capital 8 3,000 3,000
Profit and Loss Account 145,894 128,243
SHAREHOLDERS' FUNDS 148,894 131,243
Page 1
Page 2
For the year ending 29 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
S Faraj Alnuaimi
Director
27 May 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
Faraj Consulting Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is Faraj House, 68 Mutley Plain, Plymouth, Devon, PL4 6LF.
The presentation currency of the financial statements is Pound Sterling (£).
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. 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:
Freehold 0% reducing Balance Basis
Plant & Machinery 25% Reducing Balance Basis
Motor Vehicles 25% Reducing Balance Basis
Computer Equipment 3 Years Staight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 30 July 2024 58,255 25,849 3,150 1,074 88,328
As at 29 July 2025 58,255 25,849 3,150 1,074 88,328
Depreciation
As at 30 July 2024 - 25,432 1,822 1,074 28,328
Provided during the period - 104 332 - 436
As at 29 July 2025 - 25,536 2,154 1,074 28,764
Net Book Value
As at 29 July 2025 58,255 313 996 - 59,564
As at 30 July 2024 58,255 417 1,328 - 60,000
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5. Stocks
2025 2024
£ £
Work in progress 3,000 3,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,338 6,208
Other debtors 4,535 4,120
20,873 10,328
Due after more than one year
Other debtors 26,998 26,998
47,871 37,326
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,000 -
Other creditors 9,765 1,000
Taxation and social security 29,507 16,624
42,272 17,624
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3,000 3,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 30 July 2024 Amounts advanced Amounts repaid Amounts written off As at 29 July 2025
£ £ £ £ £
Mr Saad Mohammad Faraj Alnuaimi 1,409 - 8,219 - (6,810 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
Page 5
Page 6
2025 2024
£ £
S Faraj Alnuaimi 20,000 20,000
Page 6