Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09726475 Dr Zelin Li MR Ke Xiao iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09726475 2024-08-31 09726475 2025-08-31 09726475 2024-09-01 2025-08-31 09726475 frs-core:CurrentFinancialInstruments 2025-08-31 09726475 frs-core:ShareCapital 2025-08-31 09726475 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09726475 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09726475 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09726475 frs-bus:SmallEntities 2024-09-01 2025-08-31 09726475 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09726475 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09726475 frs-core:CostValuation 2024-08-31 09726475 frs-core:CostValuation 2025-08-31 09726475 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 09726475 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 09726475 frs-bus:Director1 2024-09-01 2025-08-31 09726475 frs-bus:Director2 2024-09-01 2025-08-31 09726475 frs-core:CurrentFinancialInstruments 1 2025-08-31 09726475 frs-countries:EnglandWales 2024-09-01 2025-08-31 09726475 2023-08-31 09726475 2024-08-31 09726475 2023-09-01 2024-08-31 09726475 frs-core:CurrentFinancialInstruments 2024-08-31 09726475 frs-core:ShareCapital 2024-08-31 09726475 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09726475 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 09726475
Goldstone Commercial Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Silverstone Business Consulting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09726475
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 268,852 268,852
268,852 268,852
CURRENT ASSETS
Debtors 5 560,316 660,732
Investments 6 260,000 260,000
Cash at bank and in hand 445,345 288,020
1,265,661 1,208,752
Creditors: Amounts Falling Due Within One Year 7 (511,963 ) (457,157 )
NET CURRENT ASSETS (LIABILITIES) 753,698 751,595
TOTAL ASSETS LESS CURRENT LIABILITIES 1,022,550 1,020,447
NET ASSETS 1,022,550 1,020,447
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,022,450 1,020,347
SHAREHOLDERS' FUNDS 1,022,550 1,020,447
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 Ke Xiao
Director
17/05/2026
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
Goldstone Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09726475 . The registered office is Floor 6, 30 Cornhill, London, England, EC3V 3ND.
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. 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: 8 (2024: 4)
8 4
Page 3
Page 4
4. Investments
Other
£
Cost or Valuation
As at 1 September 2024 268,852
As at 31 August 2025 268,852
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 268,852
As at 1 September 2024 268,852
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 132,748 233,164
Prepayments and accrued income 91,500 91,500
Other debtors 20,750 20,750
Amounts owed by subsidiaries 315,318 315,318
560,316 660,732
6. Current Asset Investments
2025 2024
£ £
Other investments, held for sale 260,000 260,000
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 61,033 10,084
Bank loans and overdrafts 135 -
Corporation tax 5,559 18,909
Other taxes and social security 105,988 10,872
VAT 80,572 17,264
Net wages 186,759 7,335
Pension 848 848
Directors' loan accounts 71,069 391,845
511,963 457,157
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Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5