Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13710215 Mr Rajesh Mittal Mrs Sunita Mittal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13710215 2024-10-31 13710215 2025-10-31 13710215 2024-11-01 2025-10-31 13710215 frs-core:CurrentFinancialInstruments 2025-10-31 13710215 frs-core:Non-currentFinancialInstruments 2025-10-31 13710215 frs-core:ComputerEquipment 2025-10-31 13710215 frs-core:ComputerEquipment 2024-11-01 2025-10-31 13710215 frs-core:ComputerEquipment 2024-10-31 13710215 frs-core:ShareCapital 2025-10-31 13710215 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13710215 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13710215 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13710215 frs-bus:SmallEntities 2024-11-01 2025-10-31 13710215 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13710215 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13710215 frs-core:CostValuation 2024-10-31 13710215 frs-core:AdditionsToInvestments 2025-10-31 13710215 frs-core:DisposalsRepaymentsInvestments 2025-10-31 13710215 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 13710215 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-10-31 13710215 frs-core:OtherIncreaseDecreaseInInvestments 2025-10-31 13710215 frs-core:CostValuation 2025-10-31 13710215 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 13710215 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 13710215 frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:ListedExchangeTraded 2024-10-31 13710215 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 13710215 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 13710215 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 13710215 frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:UnlistedNon-exchangeTraded 2024-10-31 13710215 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 13710215 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 13710215 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 13710215 frs-bus:Director1 2024-11-01 2025-10-31 13710215 frs-bus:Director2 2024-11-01 2025-10-31 13710215 frs-core:CurrentFinancialInstruments 1 2025-10-31 13710215 frs-countries:EnglandWales 2024-11-01 2025-10-31 13710215 2023-10-31 13710215 2024-10-31 13710215 2023-11-01 2024-10-31 13710215 frs-core:CurrentFinancialInstruments 2024-10-31 13710215 frs-core:Non-currentFinancialInstruments 2024-10-31 13710215 frs-core:ShareCapital 2024-10-31 13710215 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13710215 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 13710215
Suraj Family Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13710215
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 432 864
Investments 5 13,192,077 4,817,059
13,192,509 4,817,923
CURRENT ASSETS
Debtors 6 1,400,832 300,042
Cash at bank and in hand 272,377 63,650
1,673,209 363,692
Creditors: Amounts Falling Due Within One Year 7 (12,525,596 ) (4,780,390 )
NET CURRENT ASSETS (LIABILITIES) (10,852,387 ) (4,416,698 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,340,122 401,225
Creditors: Amounts Falling Due After More Than One Year 8 (850,000 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (301,448 ) (84,916 )
NET ASSETS 1,188,674 316,309
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,188,574 316,209
SHAREHOLDERS' FUNDS 1,188,674 316,309
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 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 Rajesh Mittal
Director
27/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Suraj Family Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13710215 . The registered office is Unit 205, Cervantes House 5-9 Headstone Road, Harrow, HA1 1PD.
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. 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:
Computer Equipment 33.33% on cost
2.3. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 1,296
As at 31 October 2025 1,296
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2024 432
Provided during the period 432
As at 31 October 2025 864
Net Book Value
As at 31 October 2025 432
As at 1 November 2024 864
5. Investments
Subsidiaries Listed Unlisted Total
£ £ £ £
Cost or Valuation
As at 1 November 2024 2 2,895,682 1,921,375 4,817,059
Additions - 8,717,310 - 8,717,310
Disposals - (2,433,977 ) - (2,433,977 )
Revaluations - 916,743 - 916,743
Transfers - 1,220,720 - 1,220,720
Other - (45,778 ) - (45,778 )
As at 31 October 2025 2 11,270,700 1,921,375 13,192,077
Provision
As at 1 November 2024 - - - -
As at 31 October 2025 - - - -
Net Book Value
As at 31 October 2025 2 11,270,700 1,921,375 13,192,077
As at 1 November 2024 2 2,895,682 1,921,375 4,817,059
Listed equity investments are measured at list price at the year end.
Investments in unquoted equity instruments are measured at fair value at the year end.
Changes in list price / fair value are recognised in the profit and loss account.
6. Debtors
2025 2024
£ £
Due within one year
Corporate loan 1,400,832 300,042
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 50,924 -
Other creditors 9,503 6,446
Directors' loan accounts 12,465,169 4,773,944
12,525,596 4,780,390
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 850,000 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Mr R Mittal and Mrs S Mittal, the directors of the company, have advanced £12,465,169 (2024: £4,773,944) to the company. The loan is interest free. The directors have no intentions to request loan repayment in the next 5 years.
Page 5