Acorah Software Products - Accounts Production 19.2.450 false true true false 10 October 2024 31 October 2025 31 October 2025 16009757 Mr Rajiv Sharma Mrs Ritu Sharma iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16009757 2024-10-09 16009757 2025-10-31 16009757 2024-10-10 2025-10-31 16009757 frs-core:CurrentFinancialInstruments 2025-10-31 16009757 frs-core:ShareCapital 2025-10-31 16009757 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 16009757 frs-bus:PrivateLimitedCompanyLtd 2024-10-10 2025-10-31 16009757 frs-bus:FilletedAccounts 2024-10-10 2025-10-31 16009757 frs-bus:SmallEntities 2024-10-10 2025-10-31 16009757 frs-bus:AuditExempt-NoAccountantsReport 2024-10-10 2025-10-31 16009757 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-10 2025-10-31 16009757 frs-bus:Director1 2024-10-10 2025-10-31 16009757 frs-bus:Director2 2024-10-10 2025-10-31 16009757 frs-countries:EnglandWales 2024-10-10 2025-10-31
Registered number: 16009757
Amethyst Ltd
Unaudited Financial Statements
For the Period 10 October 2024 to 31 October 2025
Transform Tax and Accounts
Amethyst Ltd
Contents
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Amethyst Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 16009757
31 October 2025
Notes £ £
FIXED ASSETS
Investment Properties 4 223,500
223,500
CURRENT ASSETS
Debtors 7,170
Cash at bank and in hand 355
7,525
Creditors: Amounts Falling Due Within One Year 5 (220,428 )
NET CURRENT ASSETS (LIABILITIES) (212,903 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,597
NET ASSETS 10,597
CAPITAL AND RESERVES
Called up share capital 6 1,000
Profit and Loss Account 9,597
SHAREHOLDERS' FUNDS 10,597
For the period ending 31 October 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
Mr Rajiv Sharma
Director
01/07/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Amethyst Ltd
Notes to the Financial Statements
For the Period 10 October 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
Amethyst Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16009757 . The registered office is 1 Derwent Business Centre Clarke Street Derby, DE1 2BU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. 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. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for. 
Where the company holds an investment property jointly with other parties as tenants in common, it recognises its proportionate share of the property's fair value as investment property and its proportionate share of rental income, property expenses and any related liabilities. The company's interest is not held through a separate legal entity.
Changes in fair value are recognised in the profit and loss account.
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 period, 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.
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Amethyst Ltd
Notes to the Financial Statements (continued)
For the Period 10 October 2024 to 31 October 2025
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 period was: 2
2
4. Investment Property
31 October 2025
£
Fair Value
As at 10 October 2024 224,970
Fair value adjustments (1,470 )
As at 31 October 2025 223,500
The investment property comprises the company's 37.25% undivided share of a commercial unit at B4 Heathway Industrial Estate, held as tenant in common with six other parties. The fair value of the company's share at the year end was £223,500. Rental income is collected centrally and, after property expenses, distributed to the co-owners in proportion to their respective ownership shares.
5. Creditors: Amounts Falling Due Within One Year
31 October 2025
£
Other creditors 217,897
Taxation and social security 2,531
220,428
6. Share Capital
31 October 2025
£
Allotted, Called up and fully paid 1,000
7. Related Party Transactions
The directors named below are also shareholders of the company. Loans from those directors, and from close family members of those directors, qualify as basic financial instruments and have been measured at transaction price, as permitted by FRS 102 paragraph 11.13A. The loans are unsecured, interest free and repayable on demand.
Mr Rajiv SharmaDirector and ShareholderDuring the period the company received advances of £111,800 and made repayments of £7,820. The company also reimbursed £320 of business expenses paid personally on its behalf. Balance owed at the year end: £104,300.

Mr Rajiv Sharma

Director and Shareholder

During the period the company received advances of £111,800 and made repayments of £7,820. The company also reimbursed £320 of business expenses paid personally on its behalf. Balance owed at the year end: £104,300.

Ritu SharmaDirector and ShareholderDuring the period the company received advances of £111,800 and made repayments of £500. Balance owed at the year end: £111,300.

Ritu Sharma

Director and Shareholder

During the period the company received advances of £111,800 and made repayments of £500. Balance owed at the year end: £111,300.

Shiv SharmaClose family member of the directorsOn 25 October 2024 the company acquired an 18.5% undivided share of 6 Manchester Way, Heathway Industrial Estate for consideration of £111,000. The acquisition was part-funded by an interest-free loan of £55,000, which was repaid in full before the year end.

Shiv Sharma

Close family member of the directors

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Amethyst Ltd
Notes to the Financial Statements (continued)
For the Period 10 October 2024 to 31 October 2025

On 25 October 2024 the company acquired an 18.5% undivided share of 6 Manchester Way, Heathway Industrial Estate for consideration of £111,000. The acquisition was part-funded by an interest-free loan of £55,000, which was repaid in full before the year end.

Sushi SharmaClose family member of the directorsOn 25 October 2024 the company acquired an 18.75% undivided share of 6 Manchester Way, Heathway Industrial Estate for consideration of £112,500. The acquisition was part-funded by an interest-free loan of £55,000, which was repaid in full before the year end.

Sushi Sharma

Close family member of the directors

On 25 October 2024 the company acquired an 18.75% undivided share of 6 Manchester Way, Heathway Industrial Estate for consideration of £112,500. The acquisition was part-funded by an interest-free loan of £55,000, which was repaid in full before the year end.

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