Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 5 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15189041 Dr P Saini iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15189041 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-10-31 15189041 2024-10-31 15189041 2025-10-31 15189041 2024-11-01 2025-10-31 15189041 frs-core:Non-currentFinancialInstruments 2025-10-31 15189041 frs-core:ShareCapital 2025-10-31 15189041 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15189041 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15189041 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15189041 frs-bus:SmallEntities 2024-11-01 2025-10-31 15189041 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15189041 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15189041 frs-bus:Director1 2024-11-01 2025-10-31 15189041 frs-countries:EnglandWales 2024-11-01 2025-10-31 15189041 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-10-31 15189041 2023-10-04 15189041 2024-10-31 15189041 2023-10-05 2024-10-31 15189041 frs-core:Non-currentFinancialInstruments 2024-10-31 15189041 frs-core:ShareCapital 2024-10-31 15189041 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15189041
The Seventh Key Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
The Seventh Key Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
The Seventh Key Holdings Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15189041

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 569,888 |  | 569,888
|  |  | 569,888 |  | 569,888
CURRENT ASSETS
Cash at bank and in hand |  | 8 |  | 5 |
|  | 8 |  | 5 |
Creditors: Amounts Falling Due Within One Year |  | (213,553 ) |  | (209,355 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (213,545 ) |  | (209,350 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 356,343 |  | 360,538
Creditors: Amounts Falling Due After More Than One Year |  |  | (347,683 ) |  | (357,841 )
NET ASSETS |  |  | 8,660 |  | 2,697
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 8,659 |  | 2,696
SHAREHOLDERS' FUNDS |  |  | 8,660 |  | 2,697

Page 1
Page 2
The Seventh Key Holdings Limited
Balance Sheet (continued)
As At 31 October 2025
For the year 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 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

Dr P Saini Director
7 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Seventh Key Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Seventh Key Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15189041 . The registered office is 53 Westbury Hill, Westbury On Trym, Bristol, BS9 3AD.
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:
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. The Directors believe this valuation accurately reflects the
market value of the property in the current economic environment
2.5. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Page 3
Page 4
The Seventh Key Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 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. 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: NIL (2024: NIL)
- -
4. Investment Property

| 31 October 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 569,888

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Cost | 569,888 |  | 569,888

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 299,433 |  | 312,771

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

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 357,841 |  | 367,330

Page 4
Page 5
The Seventh Key Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
During the year, The Seventh Key Holdings Limited recieved a loan from The Seventh Key Limited, a company with common shareholders. The balance outstanding at year-end was £201,348.59 (2024: £198,898.33). 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.
Page 5