Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12166802 Mr Shashikanth Varala Mrs Shravani Varala iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12166802 2024-08-31 12166802 2025-08-31 12166802 2024-09-01 2025-08-31 12166802 frs-core:CurrentFinancialInstruments 2025-08-31 12166802 frs-core:Non-currentFinancialInstruments 2025-08-31 12166802 frs-core:ComputerEquipment 2025-08-31 12166802 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12166802 frs-core:ComputerEquipment 2024-08-31 12166802 frs-core:MotorVehicles 2025-08-31 12166802 frs-core:MotorVehicles 2024-09-01 2025-08-31 12166802 frs-core:MotorVehicles 2024-08-31 12166802 frs-core:ShareCapital 2025-08-31 12166802 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12166802 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12166802 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12166802 frs-bus:SmallEntities 2024-09-01 2025-08-31 12166802 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12166802 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12166802 frs-bus:Director1 2024-09-01 2025-08-31 12166802 frs-bus:Director2 2024-09-01 2025-08-31 12166802 frs-core:Non-currentFinancialInstruments 8 2025-08-31 12166802 frs-core:Non-currentFinancialInstruments 9 2025-08-31 12166802 frs-countries:EnglandWales 2024-09-01 2025-08-31 12166802 2023-08-31 12166802 2024-08-31 12166802 2023-09-01 2024-08-31 12166802 frs-core:CurrentFinancialInstruments 2024-08-31 12166802 frs-core:Non-currentFinancialInstruments 2024-08-31 12166802 frs-core:ShareCapital 2024-08-31 12166802 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12166802 frs-core:Non-currentFinancialInstruments 8 2024-08-31 12166802 frs-core:Non-currentFinancialInstruments 9 2024-08-31
Registered number: 12166802
Mahashiv Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
SKZ Chartered Certified Accountants
Chartered Certified Accountants
Unit 1,Kataria Point,
1 Riches Road,
Ilford
Essex
IG1 1JH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12166802
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,345 -
21,345 -
CURRENT ASSETS
Cash at bank and in hand 21,820 13,188
21,820 13,188
Creditors: Amounts Falling Due Within One Year 6 (106,853 ) (86,331 )
NET CURRENT ASSETS (LIABILITIES) (85,033 ) (73,143 )
TOTAL ASSETS LESS CURRENT LIABILITIES (63,688 ) (73,143 )
Creditors: Amounts Falling Due After More Than One Year 7 (300,148 ) (80,061 )
NET LIABILITIES (363,836 ) (153,204 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (363,936 ) (153,304 )
SHAREHOLDERS' FUNDS (363,836) (153,204)
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 Shashikanth Varala
Director
18/03/2026
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
Mahashiv Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12166802 . The registered office is Unit 1, Kataria Point C/O Skz Accountants, 1 Riches Road, Ilford, IG1 1JH.
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 10% SLM
Computer Equipment 25 % SLM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 - - -
Additions 25,880 699 26,579
As at 31 August 2025 25,880 699 26,579
Depreciation
As at 1 September 2024 - - -
Provided during the period 5,176 58 5,234
As at 31 August 2025 5,176 58 5,234
Net Book Value
As at 31 August 2025 20,704 641 21,345
As at 1 September 2024 - - -
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
VAT 8,378 6,578
Net wages 750 750
Accruals and deferred income 5,235 6,564
Directors' loan accounts 92,491 72,439
106,853 86,331
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
BBL Loan 29,377 35,061
Other loans 75,000 45,000
Iwoca Loan 174,204 -
Car Finance 21,567 -
300,148 80,061
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4