Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03429091 Mr Ashok Gadher Mrs Surinder Gadher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03429091 2024-09-30 03429091 2025-09-30 03429091 2024-10-01 2025-09-30 03429091 frs-core:CurrentFinancialInstruments 2025-09-30 03429091 frs-core:Non-currentFinancialInstruments 2025-09-30 03429091 frs-core:ComputerEquipment 2025-09-30 03429091 frs-core:ComputerEquipment 2024-10-01 2025-09-30 03429091 frs-core:ComputerEquipment 2024-09-30 03429091 frs-core:FurnitureFittings 2025-09-30 03429091 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03429091 frs-core:FurnitureFittings 2024-09-30 03429091 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 03429091 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03429091 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 03429091 frs-core:PlantMachinery 2025-09-30 03429091 frs-core:PlantMachinery 2024-10-01 2025-09-30 03429091 frs-core:PlantMachinery 2024-09-30 03429091 frs-core:ShareCapital 2025-09-30 03429091 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03429091 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03429091 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03429091 frs-bus:SmallEntities 2024-10-01 2025-09-30 03429091 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03429091 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03429091 frs-bus:Director1 2024-10-01 2025-09-30 03429091 frs-bus:Director2 2024-10-01 2025-09-30 03429091 frs-countries:EnglandWales 2024-10-01 2025-09-30 03429091 2023-09-30 03429091 2024-09-30 03429091 2023-10-01 2024-09-30 03429091 frs-core:CurrentFinancialInstruments 2024-09-30 03429091 frs-core:Non-currentFinancialInstruments 2024-09-30 03429091 frs-core:ShareCapital 2024-09-30 03429091 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03429091
Gemlink Estates Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Alderton Accountancy Limited
Gemlink Estates Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Gemlink Estates Ltd
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Gemlink Estates Ltd for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gemlink Estates Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Gemlink Estates Ltd , as a body, in accordance with the terms of our engagement letter dated 15 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Gemlink Estates Ltd and state those matters that we have agreed to state to the directors of Gemlink Estates Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gemlink Estates Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Gemlink Estates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gemlink Estates Ltd . You consider that Gemlink Estates Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gemlink Estates Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Alderton Accountancy Limited
22/06/2026

Alderton Accountancy Limited
ACCA Practice
962 Eastern Avenue
Newbury Park
Ilford
Essex
IG2 7JD
Page 1
Page 2
Gemlink Estates Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03429091

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 414,150 |  | 414,257
|  |  | 414,150 |  | 414,257
CURRENT ASSETS
Debtors | 5 | 1,000 |  | 1,000 |
Cash at bank and in hand |  | 34,418 |  | 40,364 |
|  | 35,418 |  | 41,364 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,578 ) |  | (52,508 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,160 ) |  | (11,144 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 400,990 |  | 403,113
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,852 ) |  | (11,622 )
NET ASSETS |  |  | 392,138 |  | 391,491
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 392,038 |  | 391,391
SHAREHOLDERS' FUNDS |  |  | 392,138 |  | 391,491

Page 2
Page 3
Gemlink Estates Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Ashok Gadher Director
22/06/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Gemlink Estates Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Gemlink Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03429091 . The registered office is 128 Ilford Lane, Ilford, Essex, IG1 2LE.
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, 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.
2.3. 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 | No Depreciation
Plant & Machinery | 20% Reducing balance method
Fixtures & Fittings | 25% Reducing balance method
Computer Equipment | 25% Reducing balance method

2.4. Trade Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.5. Trade Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
Page 4
Page 5
Gemlink Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 413,829 | 900 | 22,203 | 4,490 | 441,422
As at 30 September 2025 | 413,829 | 900 | 22,203 | 4,490 | 441,422
Depreciation
As at 1 October 2024 | - | 900 | 21,899 | 4,366 | 27,165
Provided during the period | - | - | 76 | 31 | 107
As at 30 September 2025 | - | 900 | 21,975 | 4,397 | 27,272
Net Book Value
As at 30 September 2025 | 413,829 | - | 228 | 93 | 414,150
As at 1 October 2024 | 413,829 | - | 304 | 124 | 414,257

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,000 |  | 1,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 2,447 |  | 2,447
Other creditors | 45,719 |  | 49,507
Taxation and social security | 412 |  | 555
| 48,578 |  | 52,508

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,852 |  | 11,622

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5