Acorah Software Products - Accounts Production 19.2.450 false true true 31 March 2025 1 April 2024 false 26 May 2026 1 April 2025 31 March 2026 31 March 2026 14971261 Mr Vikram Handa Mr Imtiaz Kathawalla Mr Pavan Trivedi Epsilon Advanced Materials Pvt. Ltd Plot No 46, Upadrastha House, Kala Ghoda, Fort, Mumbai, 400001 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14971261 2025-03-31 14971261 2026-03-31 14971261 2025-04-01 2026-03-31 14971261 frs-core:CurrentFinancialInstruments 2026-03-31 14971261 frs-core:ShareCapital 2026-03-31 14971261 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14971261 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14971261 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14971261 frs-bus:SmallEntities 2025-04-01 2026-03-31 14971261 frs-bus:Audited 2025-04-01 2026-03-31 14971261 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14971261 1 2025-04-01 2026-03-31 14971261 frs-core:CostValuation 2025-03-31 14971261 frs-core:AdditionsToInvestments 2026-03-31 14971261 frs-core:CostValuation 2026-03-31 14971261 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 14971261 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 14971261 frs-bus:Director1 2025-04-01 2026-03-31 14971261 frs-bus:Director2 2025-04-01 2026-03-31 14971261 frs-bus:Director3 2025-04-01 2026-03-31 14971261 frs-countries:EnglandWales 2025-04-01 2026-03-31 14971261 2024-03-31 14971261 2025-03-31 14971261 2024-04-01 2025-03-31 14971261 frs-core:CurrentFinancialInstruments 2025-03-31 14971261 frs-core:ShareCapital 2025-03-31 14971261 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14971261
Genki Holdings Ltd
Financial Statements
For The Year Ended 31 March 2026
Baadal Accountancy Ltd
Genki Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Genki Holdings Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14971261

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,878,534 |  | 2,064,953
|  |  | 2,878,534 |  | 2,064,953
CURRENT ASSETS
Debtors | 5 | 4,069 |  | 2,726 |
Cash at bank and in hand |  | 64,852 |  | 18,400 |
|  | 68,921 |  | 21,126 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,662 ) |  | (9,256 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 64,259 |  | 11,870
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,942,793 |  | 2,076,823
NET ASSETS |  |  | 2,942,793 |  | 2,076,823
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2,955,000 |  | 2,085,000
Profit and Loss Account |  |  | (12,207 ) |  | (8,177 )
SHAREHOLDERS' FUNDS |  |  | 2,942,793 |  | 2,076,823

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 Pavan Trivedi Director
21/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Genki Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Genki Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14971261 . The registered office is Premier Business House, CO:Baadal, 43-45 Sanders Rd, Finedon Rd Ind Estate, Wellingborough, Northamptonshire, NN8 4NL.
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
The directors have considered the company’s financial position and its ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements.
After making enquiries and considering forecasts and available cash resources, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.
2.3. 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: 3 (2025: 3)
3 3
Page 2
Page 3
Genki Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 2,064,953
Additions | 813,581
As at 31 March 2026 | 2,878,534
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 2,878,534
As at 1 April 2025 | 2,064,953

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | 4,069 |  | 2,726

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 4,816
Accruals and deferred income | 4,662 |  | 4,440
| 4,662 |  | 9,256

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,955,000 |  | 2,085,000

8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Epsilon Carbon Private Ltd . Epsilon Carbon Private Ltd was incorporated in India. Copies of the group accounts may be obtained from the secretary, Plot No 46, Upadrastha House, Kala Ghoda, Fort, Mumbai, 400001 .
10. Audit Information
The auditor's report on the accounts of Genki Holdings Ltd for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Thomas McManners BSc ACA ACMI (Senior Statutory Auditor) for and on behalf of TTCA LTD , Statutory Auditor.
Page 3