Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02754118 Mr Shabbar Jagani Mr Ebrahim Jagani Mr Zeeshan Jagani Mrs Afshan Ebrahim Jagani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02754118 2024-12-31 02754118 2025-12-31 02754118 2025-01-01 2025-12-31 02754118 frs-core:CurrentFinancialInstruments 2025-12-31 02754118 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 02754118 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02754118 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02754118 frs-core:RevaluationReserve 2025-01-01 2025-12-31 02754118 frs-core:RevaluationReserve 2024-12-31 02754118 frs-core:RevaluationReserve 2025-12-31 02754118 frs-core:SharePremium 2024-12-31 02754118 frs-core:SharePremium 2025-12-31 02754118 frs-core:ShareCapital 2025-12-31 02754118 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 02754118 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 02754118 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02754118 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02754118 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02754118 frs-bus:SmallEntities 2025-01-01 2025-12-31 02754118 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02754118 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02754118 frs-bus:Director1 2025-01-01 2025-12-31 02754118 frs-bus:Director2 2025-01-01 2025-12-31 02754118 frs-bus:Director3 2025-01-01 2025-12-31 02754118 frs-bus:Director4 2025-01-01 2025-12-31 02754118 frs-countries:EnglandWales 2025-01-01 2025-12-31 02754118 2023-12-31 02754118 2024-12-31 02754118 2024-01-01 2024-12-31 02754118 frs-core:CurrentFinancialInstruments 2024-12-31 02754118 frs-core:RevaluationReserve 2024-12-31 02754118 frs-core:SharePremium 2024-12-31 02754118 frs-core:ShareCapital 2024-12-31 02754118 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02754118
Unibud International Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02754118
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 474,674 400,000
474,674 400,000
CURRENT ASSETS
Investments 5 1,316,137 1,251,409
Cash at bank and in hand 56,385 44,396
1,372,522 1,295,805
Creditors: Amounts Falling Due Within One Year 6 (222,902 ) (238,780 )
NET CURRENT ASSETS (LIABILITIES) 1,149,620 1,057,025
TOTAL ASSETS LESS CURRENT LIABILITIES 1,624,294 1,457,025
NET ASSETS 1,624,294 1,457,025
CAPITAL AND RESERVES
Called up share capital 7 840,000 840,000
Share premium account 50,000 50,000
Revaluation reserve 8 344,296 269,622
Profit and Loss Account 389,998 297,403
SHAREHOLDERS' FUNDS 1,624,294 1,457,025
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Page 2
For the year ending 31 December 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.
The financial statements were approved by the board of directors on 30 June 2026 and were signed on its behalf by:
Mr Shabbar Jagani
Director
30/06/2026
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
Unibud International Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 02754118 . The registered office is 4th Floor, Metroline House, 118-122 College Road, Harrow, HA1 1BQ.
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.
The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 initially at cost and held under the revaluation model. The revaluation is carried out periodically to reflect the fair value of the freehold property held. The land and buildings held are freehold and not depreciated.
Freehold Not depreciated
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.5. 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: 4 (2024: NIL)
4 -
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 January 2025 400,000
Revaluation 74,674
As at 31 December 2025 474,674
Net Book Value
As at 31 December 2025 474,674
As at 1 January 2025 400,000
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5. Current Asset Investments
2025 2024
£ £
Listed investments 1,316,137 1,251,409
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 219,873 227,836
Taxation and social security 3,029 10,944
222,902 238,780
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 840,000 840,000
8. Reserves
Share Premium Revaluation reserve Profit and Loss Account
£ £ £
As at 1 January 2025 50,000 269,622 297,403
Profit for year - - 167,269
Surplus on revaluation - 74,674 -
Other comprehensive income for the year - 74,674 -
Total comprehensive income for the year - 74,674 167,269
Transfer to/from Other Reserves - - (74,674)
As at 31 December 2025 50,000 344,296 389,998
9. Related Party Transactions
Included in other creditors is a balance of £213,835 (2024 : 213,835 ) due to the directors Mr. Shabbar Jagani and Mr. Zeeshan Jagani
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