Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2023 1 January 2023 false 1 January 2024 30 June 2025 30 June 2025 12362184 Mr Ashishkumar Gajjar Mr Jayendra Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12362184 2023-12-31 12362184 2025-06-30 12362184 2024-01-01 2025-06-30 12362184 frs-core:CurrentFinancialInstruments 2025-06-30 12362184 frs-core:Non-currentFinancialInstruments 2025-06-30 12362184 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2025-06-30 12362184 frs-core:ShareCapital 2025-06-30 12362184 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12362184 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 12362184 frs-bus:FilletedAccounts 2024-01-01 2025-06-30 12362184 frs-bus:SmallEntities 2024-01-01 2025-06-30 12362184 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-06-30 12362184 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-06-30 12362184 frs-bus:Director1 2024-01-01 2025-06-30 12362184 frs-bus:Director2 2024-01-01 2025-06-30 12362184 frs-countries:EnglandWales 2024-01-01 2025-06-30 12362184 2022-12-31 12362184 2023-12-31 12362184 2023-01-01 2023-12-31 12362184 frs-core:CurrentFinancialInstruments 2023-12-31 12362184 frs-core:Non-currentFinancialInstruments 2023-12-31 12362184 frs-core:ShareCapital 2023-12-31 12362184 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12362184
Romishk Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12362184
30 June 2025 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 576,755 467,064
576,755 467,064
CURRENT ASSETS
Debtors 5 195,000 155,000
Cash at bank and in hand - 1,046
195,000 156,046
Creditors: Amounts Falling Due Within One Year 6 (457,152 ) (326,440 )
NET CURRENT ASSETS (LIABILITIES) (262,152 ) (170,394 )
TOTAL ASSETS LESS CURRENT LIABILITIES 314,603 296,670
Creditors: Amounts Falling Due After More Than One Year 7 (348,435 ) (315,524 )
NET LIABILITIES (33,832 ) (18,854 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (33,932 ) (18,954 )
SHAREHOLDERS' FUNDS (33,832) (18,854)
Page 1
Page 2
For the period ending 30 June 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 Ashishkumar Gajjar
Director
18/06/2026
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
Romishk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12362184 . The registered office is 34 Claremont Road, Southampton, SO15 4GQ.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.
2.3. 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.
2.4. 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:
Freehold
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
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4. Investment Property
30 June 2025
£
Fair Value
As at 1 January 2024 467,064
Additions 109,691
As at 30 June 2025 576,755
5. Debtors
30 June 2025 31 December 2023
£ £
Due within one year
Prepayments and accrued income - 16,250
Other debtors 195,000 138,750
195,000 155,000
6. Creditors: Amounts Falling Due Within One Year
30 June 2025 31 December 2023
£ £
Bank loans and overdrafts 28,552 -
Other loans 425,000 325,000
Accruals and deferred income 3,600 1,440
457,152 326,440
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2025 31 December 2023
£ £
Bank loans 13,941 26,586
Other creditors 173,688 157,813
Directors loan account 160,806 131,125
348,435 315,524
Page 4
Page 5
8. Share Capital
30 June 2025 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5