Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09322323 Mr Narsimha Kulkarni Mr Sumbul Nabi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09322323 2024-11-30 09322323 2025-11-30 09322323 2024-12-01 2025-11-30 09322323 frs-core:CurrentFinancialInstruments 2025-11-30 09322323 frs-core:Non-currentFinancialInstruments 2025-11-30 09322323 frs-core:ComputerEquipment 2025-11-30 09322323 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09322323 frs-core:ComputerEquipment 2024-11-30 09322323 frs-core:MotorVehicles 2025-11-30 09322323 frs-core:MotorVehicles 2024-12-01 2025-11-30 09322323 frs-core:MotorVehicles 2024-11-30 09322323 frs-core:PlantMachinery 2025-11-30 09322323 frs-core:PlantMachinery 2024-12-01 2025-11-30 09322323 frs-core:PlantMachinery 2024-11-30 09322323 frs-core:ShareCapital 2025-11-30 09322323 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09322323 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09322323 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09322323 frs-bus:SmallEntities 2024-12-01 2025-11-30 09322323 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09322323 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09322323 frs-core:ListedExchangeTraded 2025-11-30 09322323 frs-core:ListedExchangeTraded 2024-11-30 09322323 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 09322323 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 09322323 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 09322323 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 09322323 frs-bus:Director1 2024-12-01 2025-11-30 09322323 frs-bus:Director1 2024-11-30 09322323 frs-bus:Director1 2025-11-30 09322323 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 09322323 frs-countries:EnglandWales 2024-12-01 2025-11-30 09322323 2023-11-30 09322323 2024-11-30 09322323 2023-12-01 2024-11-30 09322323 frs-core:CurrentFinancialInstruments 2024-11-30 09322323 frs-core:Non-currentFinancialInstruments 2024-11-30 09322323 frs-core:ShareCapital 2024-11-30 09322323 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09322323
Arrazzaq Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Templeman Financial Limited t/a MyFD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09322323
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,287 53,708
Investments 5 34,330 34,330
80,617 88,038
CURRENT ASSETS
Debtors 6 98 26,912
Cash at bank and in hand 15,634 99,889
15,732 126,801
Creditors: Amounts Falling Due Within One Year 7 (7,901 ) (32,738 )
NET CURRENT ASSETS (LIABILITIES) 7,831 94,063
TOTAL ASSETS LESS CURRENT LIABILITIES 88,448 182,101
Creditors: Amounts Falling Due After More Than One Year 8 (24,442 ) (31,431 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,794 ) -
NET ASSETS 55,212 150,670
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 55,209 150,667
SHAREHOLDERS' FUNDS 55,212 150,670
Page 1
Page 2
For the year ending 30 November 2025 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 Narsimha Kulkarni
Director
02/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arrazzaq Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09322323 . The registered office is Greetwell Place, 2 Lime Kiln Way, Lincoln, Lincolnshire, LN2 4US.
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 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. 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 Straight Line Over 2,3 and 10 Years at cost
Motor Vehicles Reducing Balance 15% at cost
Computer Equipment Straight Line 50% at cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 8,230 59,025 13,765 81,020
Additions - - 4,433 4,433
As at 30 November 2025 8,230 59,025 18,198 85,453
Depreciation
As at 1 December 2024 1,852 16,961 8,499 27,312
Provided during the period 722 6,451 4,681 11,854
As at 30 November 2025 2,574 23,412 13,180 39,166
Net Book Value
As at 30 November 2025 5,656 35,613 5,018 46,287
As at 1 December 2024 6,378 42,064 5,266 53,708
5. Investments
Listed
£
Cost or Valuation
As at 1 December 2024 34,330
As at 30 November 2025 34,330
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 34,330
As at 1 December 2024 34,330
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 1 12,606
Other taxes and social security 97 -
Director's loan account - 14,306
98 26,912
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 6,988 6,988
Corporation tax - 19,518
Other taxes and social security - 29
VAT - 6,203
Director's loan account 913 -
7,901 32,738
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 24,442 31,431
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Narsimha Kulkarni 18,000 - 18,000 - -
The above loan is unsecured, interest charged at approved rates and repayable on demand.
Page 5