Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11611062 Mr Bhaumik Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11611062 2024-10-31 11611062 2025-10-31 11611062 2024-11-01 2025-10-31 11611062 frs-core:CurrentFinancialInstruments 2025-10-31 11611062 frs-core:Non-currentFinancialInstruments 2025-10-31 11611062 frs-core:ComputerEquipment 2025-10-31 11611062 frs-core:ComputerEquipment 2024-11-01 2025-10-31 11611062 frs-core:ComputerEquipment 2024-10-31 11611062 frs-core:NetGoodwill 2025-10-31 11611062 frs-core:NetGoodwill 2024-11-01 2025-10-31 11611062 frs-core:NetGoodwill 2024-10-31 11611062 frs-core:PlantMachinery 2025-10-31 11611062 frs-core:PlantMachinery 2024-11-01 2025-10-31 11611062 frs-core:PlantMachinery 2024-10-31 11611062 frs-core:ShareCapital 2025-10-31 11611062 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11611062 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11611062 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11611062 frs-bus:SmallEntities 2024-11-01 2025-10-31 11611062 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11611062 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11611062 frs-bus:Director1 2024-11-01 2025-10-31 11611062 frs-countries:EnglandWales 2024-11-01 2025-10-31 11611062 2023-10-31 11611062 2024-10-31 11611062 2023-11-01 2024-10-31 11611062 frs-core:CurrentFinancialInstruments 2024-10-31 11611062 frs-core:Non-currentFinancialInstruments 2024-10-31 11611062 frs-core:ShareCapital 2024-10-31 11611062 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11611062
Jay Hanuman Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 11611062
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 382,500 405,000
Tangible Assets 5 3,383 2,981
385,883 407,981
CURRENT ASSETS
Stocks 6 29,845 35,550
Debtors 7 201,459 116,723
Cash at bank and in hand 73,541 76,629
304,845 228,902
Creditors: Amounts Falling Due Within One Year 8 (147,275 ) (136,882 )
NET CURRENT ASSETS (LIABILITIES) 157,570 92,020
TOTAL ASSETS LESS CURRENT LIABILITIES 543,453 500,001
Creditors: Amounts Falling Due After More Than One Year 9 (355,341 ) (335,467 )
NET ASSETS 188,112 164,534
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 188,012 164,434
SHAREHOLDERS' FUNDS 188,112 164,534
Page 1
Page 2
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 Income Statement.
On behalf of the board
Mr Bhaumik Patel
Director
2 July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jay Hanuman Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11611062 . The registered office is 24 High Street, Rotherfield, Crowborough, East Sussex, TN6 3LJ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.
2.4. 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 25% reducing balance method
Computer Equipment 25% reducing balance method
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 450,000
As at 31 October 2025 450,000
Amortisation
As at 1 November 2024 45,000
Provided during the period 22,500
As at 31 October 2025 67,500
Net Book Value
As at 31 October 2025 382,500
As at 1 November 2024 405,000
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 2,096 2,309 4,405
Additions 1,412 - 1,412
As at 31 October 2025 3,508 2,309 5,817
Depreciation
As at 1 November 2024 524 900 1,424
Provided during the period 658 352 1,010
As at 31 October 2025 1,182 1,252 2,434
Net Book Value
As at 31 October 2025 2,326 1,057 3,383
As at 1 November 2024 1,572 1,409 2,981
6. Stocks
2025 2024
£ £
Finished goods 29,845 35,550
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 69,788 94,384
Amounts owed by group undertakings - 4,170
Other debtors 16,625 18,169
86,413 116,723
Due after more than one year
Amounts owed by group undertakings 115,046 -
201,459 116,723
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 105,704 102,663
Other creditors 18,896 6,202
Taxation and social security 22,675 28,017
147,275 136,882
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 355,341 335,467
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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