Acorah Software Products - Accounts Production 16.8.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 3192707 Mr Christopher Lennox Mrs Elizabeth Lennox Mrs Elizabeth Lennox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3192707 2024-10-31 3192707 2025-10-31 3192707 2024-11-01 2025-10-31 3192707 frs-core:Non-currentFinancialInstruments 2025-10-31 3192707 frs-core:FurnitureFittings 2025-10-31 3192707 frs-core:FurnitureFittings 2024-11-01 2025-10-31 3192707 frs-core:FurnitureFittings 2024-10-31 3192707 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 3192707 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 3192707 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 3192707 frs-core:ShareCapital 2025-10-31 3192707 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 3192707 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 3192707 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 3192707 frs-bus:SmallEntities 2024-11-01 2025-10-31 3192707 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 3192707 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 3192707 frs-bus:Director1 2024-11-01 2025-10-31 3192707 frs-bus:Director2 2024-11-01 2025-10-31 3192707 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 3192707 frs-countries:EnglandWales 2024-11-01 2025-10-31 3192707 2023-10-31 3192707 2024-10-31 3192707 2023-11-01 2024-10-31 3192707 frs-core:Non-currentFinancialInstruments 2024-10-31 3192707 frs-core:ShareCapital 2024-10-31 3192707 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 3192707
Xai Xai Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Xai Xai Limited
Contents
Contents

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

Page 1
Xai Xai Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 3192707

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 293,820 |  | 268,393
|  |  | 293,820 |  | 268,393
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 293,820 |  | 268,393
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (357,530 ) |  | (331,710 )
NET LIABILITIES |  |  | (63,710 ) |  | (63,317 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (63,712 ) |  | (63,319 )
SHAREHOLDERS' FUNDS |  |  | (63,710) |  | (63,317)

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 Christopher Lennox Director
26/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Xai Xai Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Xai Xai Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3192707 . The registered office is Lowfield House, Low Street, Husthwaite, N Yorks, YO61 4QA.
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 | 0%
Fixtures & Fittings | 10%

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 November 2024 | 268,393 | 15,625 | 284,018
Additions | 25,427 | - | 25,427
As at 31 October 2025 | 293,820 | 15,625 | 309,445

...CONTINUED
Page 2
Page 3
Xai Xai Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | - | 15,625 | 15,625
As at 31 October 2025 | - | 15,625 | 15,625
Net Book Value
As at 31 October 2025 | 293,820 | - | 293,820
As at 1 November 2024 | 268,393 | - | 268,393

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 357,530 |  | 331,710

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3