Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08223881 Mr Rafik Namazi Mr Rafik Namazi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08223881 2024-08-31 08223881 2025-08-31 08223881 2024-09-01 2025-08-31 08223881 frs-core:CurrentFinancialInstruments 2025-08-31 08223881 frs-core:Non-currentFinancialInstruments 2025-08-31 08223881 frs-core:FurnitureFittings 2025-08-31 08223881 frs-core:FurnitureFittings 2024-09-01 2025-08-31 08223881 frs-core:FurnitureFittings 2024-08-31 08223881 frs-core:MotorVehicles 2025-08-31 08223881 frs-core:MotorVehicles 2024-09-01 2025-08-31 08223881 frs-core:MotorVehicles 2024-08-31 08223881 frs-core:ShareCapital 2025-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08223881 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08223881 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08223881 frs-bus:SmallEntities 2024-09-01 2025-08-31 08223881 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08223881 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08223881 frs-bus:Director1 2024-09-01 2025-08-31 08223881 frs-bus:Director2 2024-09-01 2025-08-31 08223881 frs-countries:EnglandWales 2024-09-01 2025-08-31 08223881 2023-08-31 08223881 2024-08-31 08223881 2023-09-01 2024-08-31 08223881 frs-core:CurrentFinancialInstruments 2024-08-31 08223881 frs-core:Non-currentFinancialInstruments 2024-08-31 08223881 frs-core:ShareCapital 2024-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08223881
Afreen Communication Ltd
Financial Statements
For The Year Ended 31 August 2025
Patel & Co. Accountants
362 Derby Street
Bolton
BL3 6LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08223881
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 668 814
668 814
CURRENT ASSETS
Stocks 5 3,554 3,554
Debtors 6 43,500 43,500
Cash at bank and in hand 2,208 2,066
49,262 49,120
Creditors: Amounts Falling Due Within One Year 7 (9,590 ) (9,880 )
NET CURRENT ASSETS (LIABILITIES) 39,672 39,240
TOTAL ASSETS LESS CURRENT LIABILITIES 40,340 40,054
Creditors: Amounts Falling Due After More Than One Year 8 (42,639 ) (42,639 )
NET LIABILITIES (2,299 ) (2,585 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (2,300 ) (2,586 )
SHAREHOLDERS' FUNDS (2,299) (2,585)
Page 1
Page 2
For the year ending 31 August 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 Rafik Namazi
Director
27th May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Afreen Communication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08223881 . The registered office is 26 Roman Road, Preston, PR1 4NQ.
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:
Motor Vehicles 18% on WDV
Fixtures & Fittings 18% on WDV
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 4,111 1,225 5,336
As at 31 August 2025 4,111 1,225 5,336
Depreciation
As at 1 September 2024 3,422 1,100 4,522
Provided during the period 124 22 146
As at 31 August 2025 3,546 1,122 4,668
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2025 565 103 668
As at 1 September 2024 689 125 814
5. Stocks
2025 2024
£ £
Finished goods 3,554 3,554
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 43,500 43,500
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 701 802
Bank loans and overdrafts - 250
Corporation tax 3,095 2,601
Directors' loan accounts 5,794 6,227
9,590 9,880
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 42,639 42,639
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4