Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 14323027 Mr Farhan Aziz Mr Vikram Makkar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14323027 2024-08-31 14323027 2025-08-31 14323027 2024-09-01 2025-08-31 14323027 frs-core:CurrentFinancialInstruments 2025-08-31 14323027 frs-core:Non-currentFinancialInstruments 2025-08-31 14323027 frs-core:ShareCapital 2025-08-31 14323027 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14323027 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14323027 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 14323027 frs-bus:SmallEntities 2024-09-01 2025-08-31 14323027 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14323027 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14323027 frs-bus:Director1 2024-09-01 2025-08-31 14323027 frs-bus:Director2 2024-09-01 2025-08-31 14323027 frs-countries:EnglandWales 2024-09-01 2025-08-31 14323027 2023-08-31 14323027 2024-08-31 14323027 2023-09-01 2024-08-31 14323027 frs-core:CurrentFinancialInstruments 2024-08-31 14323027 frs-core:Non-currentFinancialInstruments 2024-08-31 14323027 frs-core:ShareCapital 2024-08-31 14323027 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14323027
F & K Investments Ltd
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14323027
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,156,233 403,601
1,156,233 403,601
CURRENT ASSETS
Debtors 5 14,601 3,500
Cash at bank and in hand 12,022 4,942
26,623 8,442
Creditors: Amounts Falling Due Within One Year 6 (463,359 ) (237,561 )
NET CURRENT ASSETS (LIABILITIES) (436,736 ) (229,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 719,497 174,482
Creditors: Amounts Falling Due After More Than One Year 7 (749,344 ) (168,000 )
NET (LIABILITIES)/ASSETS (29,847 ) 6,482
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account (30,047 ) 6,282
SHAREHOLDERS' FUNDS (29,847) 6,482
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For the year ending 31 August 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 Farhan Aziz
Director
21 May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
F & K Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14323027 . The registered office is 1 Mychell House Pincott Road, Wimbledon, SW19 2NN.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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
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4. Investment Property
2025
£
Fair Value
As at 1 September 2024 403,601
Additions 752,632
As at 31 August 2025 1,156,233
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 3,500
Other debtors 14,601 -
14,601 3,500
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Other creditors 463,360 235,660
Taxation and social security - 1,901
463,359 237,561
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 749,344 168,000
8. Secured Creditors
The below mentioned facility is secured against the properties owned by the company and the lender holds a legal charge over the property until full repayment of the loans.
2025 2024
£ £
Bank loans and overdrafts 749,344 168,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
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10. Related Party Transactions
included in the other debtors and other creditors are the following balances at the year end, the company was owed amounts by/(owed amounts to) the following companies:
Company Names                          31 Aug 2025      31 Aug 2024
                                                                 £                        £ 
Alliance Assets Ltd                             (450,860)           (234,520)
Aspire Properties Investments Ltd     14,601                    Nil
The above amounts have been loaned to and from companies to meet the working capital requirements and are receivable/payable on demand. Mr Vikram Makkar and Mr Farhan Aziz are acting as the directors of above mentioned Companies. 
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