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 12858994 Dr Padmanabha Syam Ms Asha Nair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12858994 2024-09-30 12858994 2025-09-30 12858994 2024-10-01 2025-09-30 12858994 frs-core:CurrentFinancialInstruments 2025-09-30 12858994 frs-core:Non-currentFinancialInstruments 2025-09-30 12858994 frs-core:BetweenOneFiveYears 2025-09-30 12858994 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 12858994 frs-core:MotorVehicles 2025-09-30 12858994 frs-core:MotorVehicles 2024-10-01 2025-09-30 12858994 frs-core:MotorVehicles 2024-09-30 12858994 frs-core:OtherResidualIntangibleAssets 2025-09-30 12858994 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 12858994 frs-core:OtherResidualIntangibleAssets 2024-09-30 12858994 frs-core:PlantMachinery 2025-09-30 12858994 frs-core:PlantMachinery 2024-10-01 2025-09-30 12858994 frs-core:PlantMachinery 2024-09-30 12858994 frs-core:WithinOneYear 2025-09-30 12858994 frs-core:RevaluationReserve 2024-10-01 2025-09-30 12858994 frs-core:RevaluationReserve 2024-09-30 12858994 frs-core:RevaluationReserve 2025-09-30 12858994 frs-core:ShareCapital 2025-09-30 12858994 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 12858994 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 12858994 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12858994 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12858994 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12858994 frs-bus:SmallEntities 2024-10-01 2025-09-30 12858994 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12858994 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12858994 frs-bus:Director1 2024-10-01 2025-09-30 12858994 frs-bus:Director2 2024-10-01 2025-09-30 12858994 frs-countries:EnglandWales 2024-10-01 2025-09-30 12858994 2023-09-30 12858994 2024-09-30 12858994 2023-10-01 2024-09-30 12858994 frs-core:CurrentFinancialInstruments 2024-09-30 12858994 frs-core:Non-currentFinancialInstruments 2024-09-30 12858994 frs-core:BetweenOneFiveYears 2024-09-30 12858994 frs-core:WithinOneYear 2024-09-30 12858994 frs-core:RevaluationReserve 2024-09-30 12858994 frs-core:ShareCapital 2024-09-30 12858994 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12858994
Nairsyam Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Harvey Winning & Co Accountants
Nairsyam Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Nairsyam Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12858994

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 39,360 |  | -
Tangible Assets | 5 |  | 34,270 |  | 649
|  |  | 73,630 |  | 649
CURRENT ASSETS
Debtors | 6 | 10,415 |  | 8,906 |
Cash at bank and in hand |  | 633,717 |  | 618,404 |
|  | 644,132 |  | 627,310 |
Creditors: Amounts Falling Due Within One Year | 7 | (101,471 ) |  | (103,526 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 542,661 |  | 523,784
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 616,291 |  | 524,433
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (30,820 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,511 ) |  | (123 )
NET ASSETS |  |  | 578,960 |  | 524,310
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | (65,476 ) |  | -
Profit and Loss Account |  |  | 644,336 |  | 524,210
SHAREHOLDERS' FUNDS |  |  | 578,960 |  | 524,310

Page 1
Page 2
Nairsyam Limited
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

Dr Padmanabha Syam Director
23/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Nairsyam Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Nairsyam Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12858994 . The registered office is 23 Azalea Close, Peterborough, PE3 9QU.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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:

Plant & Machinery | 25% RB
Motor Vehicles | 25% RB

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Nairsyam Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | -
Additions | 105,836
Revaluations | (65,476 )
Disposals | (1,000 )
As at 30 September 2025 | 39,360
Net Book Value
As at 30 September 2025 | 39,360
As at 1 October 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 1,578 | - | 1,578
Additions | - | 45,355 | 45,355
As at 30 September 2025 | 1,578 | 45,355 | 46,933
Depreciation
As at 1 October 2024 | 929 | - | 929
Provided during the period | 395 | 11,339 | 11,734
As at 30 September 2025 | 1,324 | 11,339 | 12,663

...CONTINUED
Page 4
Page 5
Nairsyam Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 254 | 34,016 | 34,270
As at 1 October 2024 | 649 | - | 649

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,415 |  | 8,906

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,583 |  | -
Corporation tax | 91,332 |  | 98,643
Accruals and deferred income | 1,168 |  | 949
Directors' loan accounts | 388 |  | 3,934
| 101,471 |  | 103,526

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 30,820 |  | -

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,583 |  | -
Later than one year and not later than five years | 30,820 |  | -
| 39,403 |  | -
| 39,403 |  | -

10. Share Capital

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

Page 5
Page 6
Nairsyam Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | - | 524,210
Profit for year | - | 257,626
Deficit on revaluation | (65,476) | -
Other comprehensive income for the year | (65,476 ) | -
Total comprehensive income for the year | (65,476) | 257,626
Dividends paid | - | (137,500)
As at 30 September 2025 | (65,476 ) | 644,336

Page 6