Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 14609858 Mr Harjot Singh Mrs Davinder Kaur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14609858 2025-01-31 14609858 2026-01-31 14609858 2025-02-01 2026-01-31 14609858 frs-core:Non-currentFinancialInstruments 2026-01-31 14609858 frs-core:FurnitureFittings 2026-01-31 14609858 frs-core:FurnitureFittings 2025-02-01 2026-01-31 14609858 frs-core:FurnitureFittings 2025-01-31 14609858 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 14609858 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 14609858 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 14609858 frs-core:RevaluationReserve 2025-01-31 14609858 frs-core:RevaluationReserve 2026-01-31 14609858 frs-core:ShareCapital 2026-01-31 14609858 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 14609858 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 14609858 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 14609858 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14609858 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 14609858 frs-bus:SmallEntities 2025-02-01 2026-01-31 14609858 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 14609858 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14609858 frs-bus:Director1 2025-02-01 2026-01-31 14609858 frs-bus:Director2 2025-02-01 2026-01-31 14609858 frs-countries:EnglandWales 2025-02-01 2026-01-31 14609858 2024-01-31 14609858 2025-01-31 14609858 2024-02-01 2025-01-31 14609858 frs-core:Non-currentFinancialInstruments 2025-01-31 14609858 frs-core:RevaluationReserve 2025-01-31 14609858 frs-core:ShareCapital 2025-01-31 14609858 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 14609858
Powar Development & Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Powar Development & Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Powar Development & Investments Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 14609858

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,245,833 |  | 1,248,265
|  |  | 1,245,833 |  | 1,248,265
CURRENT ASSETS
Debtors | 5 | 458 |  | 25,051 |
Cash at bank and in hand |  | 181,760 |  | 8,219 |
|  | 182,218 |  | 33,270 |
Creditors: Amounts Falling Due Within One Year | 6 | (363,831 ) |  | (392,307 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (181,613 ) |  | (359,037 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,064,220 |  | 889,228
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (684,675 ) |  | (450,000 )
NET ASSETS |  |  | 379,545 |  | 439,228
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | 550,000 |  | 550,000
Profit and Loss Account |  |  | (170,555 ) |  | (110,872 )
SHAREHOLDERS' FUNDS |  |  | 379,545 |  | 439,228

Page 1
Page 2
Powar Development & Investments Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Harjot Singh Director
02/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Powar Development & Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Powar Development & Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14609858 . The registered office is 142-143 Parrock Street, Gravesend, Kent, DA12 1EY.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Freehold | no depreciation policy
Fixtures & Fittings | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 February 2025 | 1,217,535 | 37,105 | 1,254,640
Additions | - | 6,249 | 6,249
As at 31 January 2026 | 1,217,535 | 43,354 | 1,260,889
Depreciation
As at 1 February 2025 | - | 6,375 | 6,375
Provided during the period | - | 8,681 | 8,681
As at 31 January 2026 | - | 15,056 | 15,056

...CONTINUED
Page 3
Page 4
Powar Development & Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 1,217,535 | 28,298 | 1,245,833
As at 1 February 2025 | 1,217,535 | 30,730 | 1,248,265

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 458 |  | 25,051

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 363,831 |  | 392,307

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 684,675 |  | 450,000

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 February 2025 | 550,000 | (110,872 )
Loss for the year and total comprehensive income | - | (59,683 )
As at 31 January 2026 | 550,000 | (170,555 )

Page 4