Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10627021 Mr Hemang Vinaylal Nathwani Mrs Kavita Hemang Nathwani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10627021 2025-02-28 10627021 2026-02-28 10627021 2025-03-01 2026-02-28 10627021 frs-core:CurrentFinancialInstruments 2026-02-28 10627021 frs-core:ShareCapital 2026-02-28 10627021 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10627021 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10627021 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10627021 frs-bus:SmallEntities 2025-03-01 2026-02-28 10627021 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10627021 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10627021 frs-bus:Director1 2025-03-01 2026-02-28 10627021 frs-bus:Director2 2025-03-01 2026-02-28 10627021 frs-countries:EnglandWales 2025-03-01 2026-02-28 10627021 2024-02-29 10627021 2025-02-28 10627021 2024-03-01 2025-02-28 10627021 frs-core:CurrentFinancialInstruments 2025-02-28 10627021 frs-core:ShareCapital 2025-02-28 10627021 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Pact Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Company Information
Directors Mr Hemang Vinaylal Nathwani
Mrs Kavita Hemang Nathwani
Company Number 10627021
Registered Office 24 Hillcrest Avenue
Edgware
Middlesex
HA8 8PA
Accountants Capitax Financial Ltd
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
Page 1
Page 2
Balance Sheet
Registered number: 10627021
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Investments 4 180,000 180,000
Cash at bank and in hand 27,408 28,020
207,408 208,020
Creditors: Amounts Falling Due Within One Year 5 (200,529 ) (200,934 )
NET CURRENT ASSETS (LIABILITIES) 6,879 7,086
TOTAL ASSETS LESS CURRENT LIABILITIES 6,879 7,086
NET ASSETS 6,879 7,086
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 6,779 6,986
SHAREHOLDERS' FUNDS 6,879 7,086
For the year ending 28 February 2026 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 Hemang Vinaylal Nathwani
Director
05/06/2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pact Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10627021 . The registered office is 24 Hillcrest Avenue, Edgware, Middlesex, HA8 8PA.
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. 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: NIL (2025: NIL)
- -
4. Current Asset Investments
2026 2025
£ £
Other investments, held for sale 180,000 180,000
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 49 34
Other loans 200,000 200,000
Other creditors 480 900
200,529 200,934
During the year ended 28 February 2026, Pact Investments Ltd received interest free loans of £50,000 and £150,000 from two related companies, Keyzone Computer Ltd and Trakker Solutions Ltd, respectively. Please be advised that these loans were provided on an interest free basis and are repayable on demand. Hence these loans are shown as part of Other creditors under Creditors due within one year.
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