Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08737723 F R Pardhan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08737723 2024-10-31 08737723 2025-10-31 08737723 2024-11-01 2025-10-31 08737723 frs-core:CurrentFinancialInstruments 2025-10-31 08737723 frs-core:ShareCapital 2025-10-31 08737723 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08737723 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08737723 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08737723 frs-bus:SmallEntities 2024-11-01 2025-10-31 08737723 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08737723 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08737723 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 08737723 frs-bus:OrdinaryShareClass1 2025-10-31 08737723 frs-bus:Director1 2024-11-01 2025-10-31 08737723 frs-countries:EnglandWales 2024-11-01 2025-10-31 08737723 2023-10-31 08737723 2024-10-31 08737723 2023-11-01 2024-10-31 08737723 frs-core:CurrentFinancialInstruments 2024-10-31 08737723 frs-core:ShareCapital 2024-10-31 08737723 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08737723 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 08737723
Pardhan Investments Ltd.
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08737723
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 928,369 928,369
928,369 928,369
CURRENT ASSETS
Debtors 5 204 190
Cash at bank and in hand 250,952 200,672
251,156 200,862
Creditors: Amounts Falling Due Within One Year 6 (771,403 ) (770,509 )
NET CURRENT ASSETS (LIABILITIES) (520,247 ) (569,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES 408,122 358,722
NET ASSETS 408,122 358,722
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 408,121 358,721
SHAREHOLDERS' FUNDS 408,122 358,722
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
F R Pardhan
Director
10/06/2026
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
Pardhan Investments Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08737723 . The registered office is 6 William Burt Close, Weston Turville, Aylesbury, England, HP22 5QX.
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, excluding discounts, rebates, Value Added Tax and other sales taxes.Turnover consists of revenue derived from rents receivable during the year adjusted for any deferred income.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the tax currently payable.
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.
Current tax is 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 tax is recognised in other comprehensive income or directly in equity respectively.
2.5. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.6. Interest Income
The Interest income in the year in recognised in the Profit and Loss Account using the effective interest method.
2.7. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 928,369
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5. Debtors
2025 2024
£ £
Due within one year
Other debtors 204 190
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 853
Other creditors 751,694 751,681
Taxation and social security 19,709 17,975
771,403 770,509
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
8. Related Party Transactions
Included in Other Creditors is a sum of £739,505 (2024: £739,505) owing to Riverside Nursing Home Ltd of which the director is a shareholder and director.
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