Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09602995 Mr Waqas Ahmed Mr Atsham Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09602995 2025-04-30 09602995 2026-04-30 09602995 2025-05-01 2026-04-30 09602995 frs-core:CurrentFinancialInstruments 2026-04-30 09602995 frs-core:Non-currentFinancialInstruments 2026-04-30 09602995 frs-core:FurnitureFittings 2026-04-30 09602995 frs-core:FurnitureFittings 2025-05-01 2026-04-30 09602995 frs-core:FurnitureFittings 2025-04-30 09602995 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 09602995 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09602995 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 09602995 frs-core:MotorVehicles 2026-04-30 09602995 frs-core:MotorVehicles 2025-05-01 2026-04-30 09602995 frs-core:MotorVehicles 2025-04-30 09602995 frs-core:ShareCapital 2026-04-30 09602995 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09602995 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09602995 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09602995 frs-bus:SmallEntities 2025-05-01 2026-04-30 09602995 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09602995 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09602995 frs-bus:Director1 2025-05-01 2026-04-30 09602995 frs-bus:Director2 2025-05-01 2026-04-30 09602995 frs-countries:EnglandWales 2025-05-01 2026-04-30 09602995 2024-04-30 09602995 2025-04-30 09602995 2024-05-01 2025-04-30 09602995 frs-core:CurrentFinancialInstruments 2025-04-30 09602995 frs-core:Non-currentFinancialInstruments 2025-04-30 09602995 frs-core:ShareCapital 2025-04-30 09602995 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 09602995
Shaam Garments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Shaam Garments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Shaam Garments Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 09602995

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 165,484 |  | 155,457
|  |  | 165,484 |  | 155,457
CURRENT ASSETS
Stocks | 5 | 42,600 |  | 38,500 |
Debtors | 6 | 213,338 |  | 223,570 |
Cash at bank and in hand |  | 109,938 |  | 3,617 |
|  | 365,876 |  | 265,687 |
Creditors: Amounts Falling Due Within One Year | 7 | (179,999 ) |  | (116,163 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 185,877 |  | 149,524
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 351,361 |  | 304,981
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (85,584 ) |  | (106,209 )
NET ASSETS |  |  | 265,777 |  | 198,772
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 265,775 |  | 198,770
SHAREHOLDERS' FUNDS |  |  | 265,777 |  | 198,772

Page 1
Page 2
Shaam Garments Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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 Atsham Ali Director
8 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Shaam Garments Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Shaam Garments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09602995 . The registered office is 26 Bradford Plaza, Rushton Avenue, Bradford, West Yorkshire, BD3 8EG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 0%
Motor Vehicles | 15% WDV
Fixtures & Fittings | 15% WDV

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:2

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 6 |  | 5
| 7 |  | 6

Page 3
Page 4
Shaam Garments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 May 2025 | 112,220 | 34,969 | 22,076 | 169,265
Additions | - | - | 19,428 | 19,428
As at 30 April 2026 | 112,220 | 34,969 | 41,504 | 188,693
Depreciation
As at 1 May 2025 | - | 5,245 | 8,563 | 13,808
Provided during the period | - | 4,459 | 4,942 | 9,401
As at 30 April 2026 | - | 9,704 | 13,505 | 23,209
Net Book Value
As at 30 April 2026 | 112,220 | 25,265 | 27,999 | 165,484
As at 1 May 2025 | 112,220 | 29,724 | 13,513 | 155,457

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 42,600 |  | 38,500

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 12,432
Due after more than one year
Other debtors | 213,338 |  | 211,138
| 213,338 |  | 223,570

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,923 |  | 1
Corporation tax | 20,797 |  | 30,281
Accruals and deferred income | 12,279 |  | 5,881
Directors' loan accounts | 80,000 |  | 80,000
| 179,999 |  | 116,163

Page 4
Page 5
Shaam Garments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 85,584 |  | 106,209

9. Share Capital

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

Page 5