Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 May 2023 false 1 August 2024 31 July 2025 31 July 2025 11943504 Sebastien Clement Mohamed Taher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11943504 2024-07-31 11943504 2025-07-31 11943504 2024-08-01 2025-07-31 11943504 frs-core:CurrentFinancialInstruments 2025-07-31 11943504 frs-core:CapitalRedemptionReserve 2025-07-31 11943504 frs-core:SharePremium 2025-07-31 11943504 frs-core:ShareCapital 2025-07-31 11943504 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11943504 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11943504 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11943504 frs-bus:SmallEntities 2024-08-01 2025-07-31 11943504 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11943504 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11943504 frs-core:UnlistedNon-exchangeTraded 2025-07-31 11943504 frs-core:UnlistedNon-exchangeTraded 2024-07-31 11943504 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 11943504 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11943504 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11943504 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 11943504 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 11943504 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11943504 frs-bus:Director1 2024-08-01 2025-07-31 11943504 frs-bus:Director2 2024-08-01 2025-07-31 11943504 frs-countries:EnglandWales 2024-08-01 2025-07-31 11943504 2023-04-30 11943504 2024-07-31 11943504 2023-05-01 2024-07-31 11943504 frs-core:CurrentFinancialInstruments 2024-07-31 11943504 frs-core:CapitalRedemptionReserve 2024-07-31 11943504 frs-core:SharePremium 2024-07-31 11943504 frs-core:ShareCapital 2024-07-31 11943504 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 11943504
Khawzan Capital Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11943504
31 July 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 915,447 1,065,162
915,447 1,065,162
CURRENT ASSETS
Debtors 5 - 77,048
Cash at bank and in hand 154,550 8,572
154,550 85,620
Creditors: Amounts Falling Due Within One Year 6 (9,577 ) (42,723 )
NET CURRENT ASSETS (LIABILITIES) 144,973 42,897
TOTAL ASSETS LESS CURRENT LIABILITIES 1,060,420 1,108,059
NET ASSETS 1,060,420 1,108,059
CAPITAL AND RESERVES
Called up share capital 7 1,111,113 1,111,113
Share premium account 345 345
Capital redemption reserve - 164,585
Profit and Loss Account (51,038 ) (167,984 )
SHAREHOLDERS' FUNDS 1,060,420 1,108,059
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For the year ending 31 July 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
Sebastien Clement
Director
Mohamed Taher
Director
25 June 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
Khawzan Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11943504 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Dividends income
Revenue is recognised when the right to receive payment is established.
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.
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2.4. Investment
Investments in unlisted shares are initially recognised at cost, being the fair value of the consideration given.
Subsequent to initial recognition, unlisted investments are measured at fair value, where such value can be reliably determined. Due to the absence of an active market for these investments, the fair value is determined by the directors of the company.
Changes in fair value are recognised in the profit and loss account in the period in which they arise.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Investments
Unlisted
£
Cost
As at 1 August 2024 1,065,162
Additions 23,963
Disposals (173,678 )
As at 31 July 2025 915,447
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 915,447
As at 1 August 2024 1,065,162
5. Debtors
31 July 2025 31 July 2024
£ £
Due within one year
Other debtors - 13,884
Amounts owed by shareholder - 63,164
- 77,048
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6. Creditors: Amounts Falling Due Within One Year
31 July 2025 31 July 2024
£ £
Corporation tax 1,950 -
Other creditors 3,250 -
Accruals 1,240 620
Amounts owed to subsidiaries 3,132 3,132
Amounts owed to related parties 5 38,971
9,577 42,723
7. Share Capital
31 July 2025 31 July 2024
£ £
Allotted, Called up and fully paid 1,111,113 1,111,113
8. Related Party Transactions
Included in amounts owed to related parties is the balance of  2025:£5 owed to the company in which the directors have beneficial interest .The amount is interest free and repayable on demand.
Included in creditors due within one year is an amount of  2025:£3,132 (2024: £3,132 ) owed to its subsidiary. The amount is interest free and repayable on demand.
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