Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05935516 Dr Seyed Mostafa Azmayesh Mr Merdad Noorani true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05935516 2024-12-31 05935516 2025-12-31 05935516 2025-01-01 2025-12-31 05935516 frs-core:CurrentFinancialInstruments 2025-12-31 05935516 frs-core:ShareCapital 2025-12-31 05935516 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05935516 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05935516 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05935516 frs-bus:SmallEntities 2025-01-01 2025-12-31 05935516 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05935516 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05935516 1 2025-01-01 2025-12-31 05935516 frs-bus:Director1 2025-01-01 2025-12-31 05935516 frs-bus:Director2 2025-01-01 2025-12-31 05935516 frs-countries:EnglandWales 2025-01-01 2025-12-31 05935516 2023-12-31 05935516 2024-12-31 05935516 2024-01-01 2024-12-31 05935516 frs-core:CurrentFinancialInstruments 2024-12-31 05935516 frs-core:ShareCapital 2024-12-31 05935516 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05935516
Mehraby Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Boroumand & Associates LLP
Chartered Accountants
Suite 105, Viglen House
Alperton Lane
London
HA0 1HD
Mehraby Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Mehraby Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05935516

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 396 |  | 450 |
|  | 396 |  | 450 |
Creditors: Amounts Falling Due Within One Year | 4 | (2,019 ) |  | (2,019 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,623 ) |  | (1,569 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,623 ) |  | (1,569 )
NET LIABILITIES |  |  | (1,623 ) |  | (1,569 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,624 ) |  | (1,570 )
SHAREHOLDERS' FUNDS |  |  | (1,623) |  | (1,569)

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.
The financial statements were approved by the board of directors on 2 June 2026 and were signed on its behalf by:

Mr Merdad Noorani Director
02/06/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Mehraby Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mehraby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05935516 . The registered office is Suite 105, Viglen House, Alperton Lane, London, HA0 1HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland " ("FRS 102") and requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in £, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to release the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, other loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.
Page 2
Page 3
Mehraby Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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 year 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.
2.7.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as laibilities once they are no longer at the discretion of the company.
2.8.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short tem liquid investments with original maturity of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 600 |  | 600
Directors' loan accounts | 1,419 |  | 1,419
| 2,019 |  | 2,019

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

6. Related Party Transactions
Mehrdad NooraniDirector and shareholder

Mehrdad Noorani

Director and shareholder

At the balance sheet date, The company owed the above direcor sum of £1,419 (2024-£1,419).
Page 3
Page 4
Mehraby Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr Mehrdad Noorani by virtue of his ownership of 100% of the issued share capital in the company.
Page 4