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Registered number: 10804592
Amit & Tina Mohindra Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 July 2024 to 31 December 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10804592
31 December 2025 30 June 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 153 712
Investment Properties 5 1,451,000 1,519,310
1,451,153 1,520,022
CURRENT ASSETS
Debtors 46,330 10,667
Cash at bank and in hand 9,795 6,742
56,125 17,409
Creditors: Amounts Falling Due Within One Year (564,021 ) (522,531 )
NET CURRENT ASSETS (LIABILITIES) (507,896 ) (505,122 )
TOTAL ASSETS LESS CURRENT LIABILITIES 943,257 1,014,900
Creditors: Amounts Falling Due After More Than One Year (1,000,936 ) (1,012,945 )
NET (LIABILITIES)/ASSETS (57,679 ) 1,955
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account (58,679 ) 955
SHAREHOLDERS' FUNDS (57,679) 1,955
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For the period ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr A K Mohindra
Director
2 July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Amit & Tina Mohindra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10804592 . The registered office is 140 Oxford Road, Kidlington, OX5 1DZ.
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 the total invoice value, excluding value added tax, of sales made during the period.
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:
Fixtures & Fittings 4 year straight line
2.4. Investment Properties
The company's investment property is measured at fair value at each reporting date. Any changes in the fair value are recognized in the Profit or Loss account. The valuation was determined by the Directors based on their assessment of current market conditions, including recent comparable sales data and local rental market trends. No independent professional valuation was obtained for this financial year.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2024: NIL)
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4. Tangible Assets
Total
£
Cost or Valuation
As at 1 July 2024 2,892
As at 31 December 2025 2,892
Depreciation
As at 1 July 2024 2,180
Provided during the period 559
As at 31 December 2025 2,739
Net Book Value
As at 31 December 2025 153
As at 1 July 2024 712
5. Investment Property
31 December 2025
£
Fair Value
As at 1 July 2024 1,519,310
Revaluations (68,310)
As at 31 December 2025 1,451,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
31 December 2025 30 June 2024
as restated
£ £
Cost 1,519,310 1,519,310
6. Share Capital
31 December 2025 30 June 2024
as restated
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Related Party Transactions
During the year Amit and Tina Mohindra Limited maintained a loan from The Whitebridge Clinic Limited, a company with common shareholders . The balance outstanding at year-end was £74,760 (2024: £29,160). The loan is repayable on demand and is interest free. At the balance sheet date, the loan remains outstanding and is presented within Creditors: Amounts Falling Due Within One Year.
8. Going concern
The company reports a further loss for the financial year and, consequently, has an overdrawn balance sheet of £91,369 at the year-end.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They have confirmed their commitment to supporting the business and have confirmation that repayments are not required of amounts owed to intercompany loans for a period of at least 12 months from the date of approval of these financial statements.
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