Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 13419215 Mr Sam ADOFO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13419215 2025-05-31 13419215 2026-05-31 13419215 2025-06-01 2026-05-31 13419215 frs-core:CurrentFinancialInstruments 2026-05-31 13419215 frs-core:Non-currentFinancialInstruments 2026-05-31 13419215 frs-core:ShareCapital 2026-05-31 13419215 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 13419215 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 13419215 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 13419215 frs-bus:SmallEntities 2025-06-01 2026-05-31 13419215 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 13419215 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 13419215 frs-bus:Director1 2025-06-01 2026-05-31 13419215 frs-bus:Director1 2025-05-31 13419215 frs-bus:Director1 2026-05-31 13419215 frs-countries:EnglandWales 2025-06-01 2026-05-31 13419215 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-05-31 13419215 2024-05-31 13419215 2025-05-31 13419215 2024-06-01 2025-05-31 13419215 frs-core:CurrentFinancialInstruments 2025-05-31 13419215 frs-core:Non-currentFinancialInstruments 2025-05-31 13419215 frs-core:ShareCapital 2025-05-31 13419215 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 13419215
Qrapah Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Accufy Accounting
Qrapah Investments Ltd
Contents
Contents

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

Page 1
Qrapah Investments Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 13419215

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 100,000 |  | 200,000
|  |  | 100,000 |  | 200,000
CURRENT ASSETS
Debtors | 5 | 27,995 |  | 27,215 |
Cash at bank and in hand |  | 921 |  | 649 |
|  | 28,916 |  | 27,864 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,154 ) |  | (71,855 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,762 |  | (43,991 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 126,762 |  | 156,009
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (136,664 ) |  | (151,078 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (9,830 ) |  | (9,830 )
NET LIABILITIES |  |  | (19,732 ) |  | (4,899 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | (19,742 ) |  | (4,909 )
SHAREHOLDERS' FUNDS |  |  | (19,732) |  | (4,899)

Page 1
Page 2
Qrapah Investments Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Sam ADOFO Director
29/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Qrapah Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Qrapah Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13419215 . The registered office is 20 Centurion Way, Basingstoke, RG22 4TL.
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 represents amounts receivable for rents and services net of VAT and trade discounts.
2.3. 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.
2.4. 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.
2.5. Ammounts written off investments
Property revaluation £51,738.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
Qrapah Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 June 2025 | 200,000
Disposals | (100,000 )
As at 31 May 2026 | 100,000

Investment properties comprise of an amount of £100,000 (2025: £200,000) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 7,099 |  | 6,264
Director's loan account | 20,896 |  | 18,562
| 27,995 |  | 24,826
Due after more than one year
Deferred tax current asset | - |  | 2,389
| 27,995 |  | 27,215

Other debtors £7099 (2025: £6,264)
Other debtors comprise Section 455 corporation tax recoverable from HM Revenue & Customs. The amount becomes recoverable when the outstanding participator loan is repaid or otherwise relieved in accordance with CTA 2010.
Director's loan account
Director's loan account represents amounts advanced by the company to a director. The balance is unsecured, interest free and repayable on demand.
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 64,271
Social security & other tax | 834 |  | 6,264
Accruals and deferred income | 1,320 |  | 1,320
| 2,154 |  | 71,855

Social security & other tax £834 (2025: 6,264) S455 Charge.
Page 4
Page 5
Qrapah Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 79,164 |  | 79,167
Other creditors | 57,500 |  | 71,911
| 136,664 |  | 151,078

Bank Loans includes:
£79,164 (2025: £79,167) secured by way of a fixed first charge over the underlying assets.
£57,500 (2025: £57,500) Unsecured loan (related party transaction).
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 79,167

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 143,438

9. Deferred Taxation
Deferred tax has been recognised in respect of temporary differences arising on the revaluation of investment property in accordance with FRS 102. At 31 May 2026, the deferred tax liability amounted to £9,830 (2025: £9,830) and relates solely to the revaluation surplus on the company's Burnley investment property. During the year, the deferred tax asset of £2,389 recognised in the prior year in respect of the Scotland investment property was fully reversed following the disposal of that property.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 9,830 |  | 9,830

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Sam ADOFO | 18,561 | 11,759 | 9,425 | - | 20,896

The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
Qrapah Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
12. Related Party Transactions
J AdofuDaughter of Mr Sam Adofu£57,500 Loan to Qrapah Investments Ltd

J Adofu

Daughter of Mr Sam Adofu

£57,500 Loan to Qrapah Investments Ltd

Page 6