Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 12051014 Mr M K Hussain Mr M Hussain true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12051014 2025-06-30 12051014 2026-06-30 12051014 2025-07-01 2026-06-30 12051014 frs-core:CurrentFinancialInstruments 2026-06-30 12051014 frs-core:Non-currentFinancialInstruments 2026-06-30 12051014 frs-core:ShareCapital 2026-06-30 12051014 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12051014 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 12051014 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 12051014 frs-bus:SmallEntities 2025-07-01 2026-06-30 12051014 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 12051014 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 12051014 1 2025-07-01 2026-06-30 12051014 frs-bus:Director1 2025-07-01 2026-06-30 12051014 frs-countries:EnglandWales 2025-07-01 2026-06-30 12051014 2024-06-30 12051014 2025-06-30 12051014 2024-07-01 2025-06-30 12051014 frs-core:CurrentFinancialInstruments 2025-06-30 12051014 frs-core:Non-currentFinancialInstruments 2025-06-30 12051014 frs-core:ShareCapital 2025-06-30 12051014 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 12051014
Nessa Estates 35 Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Nessa Estates 35 Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Nessa Estates 35 Limited
Statement of Financial Position
As At 30 June 2026
Statement of Financial Position
Registered number: 12051014

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 3 |  | 530,347 |  | 530,347
|  |  | 530,347 |  | 530,347
CURRENT ASSETS
Debtors | 4 | 11,966 |  | 4,477 |
|  | 11,966 |  | 4,477 |
Creditors: Amounts Falling Due Within One Year | 5 | (97,653 ) |  | (91,803 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (85,687 ) |  | (87,326 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 444,660 |  | 443,021
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (434,032 ) |  | (434,032 )
NET ASSETS |  |  | 10,628 |  | 8,989
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 10,528 |  | 8,889
SHAREHOLDERS' FUNDS |  |  | 10,628 |  | 8,989

Page 1
Page 2
Nessa Estates 35 Limited
Statement of Financial Position (continued)
As At 30 June 2026
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board

Mr M K Hussain Director
24 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Nessa Estates 35 Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 income statement.
1.4. 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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
3. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 July 2025 and 30 June 2026 | 530,347

4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 11,966 |  | 4,477

Page 3
Page 4
Nessa Estates 35 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 96,181 |  | 90,696
Taxation and social security | 1,472 |  | 1,107
| 97,653 |  | 91,803

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 434,032 |  | 434,032

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
At the period end, Nessa Estates 35 Limited was owed £10,866 (2025 - £3,377) from Spiceboat Limited, a company related by key management personnel. This amount is interest free and repayable on demand.
At the period end, Nessa Estates 35 Limited owed £5,915 (2025 - £4,770) to Nessa Estates Limited, a company related by key management personnel. This amount is interest free and repayable on demand.
At the period end, Nessa Estates 35 Limited owed £763 (2025 - £502) to Broadways Maharani Limited, a company related by key management personnel. This amount is interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr M Hussain by virtue of his ownership of 100% of the issued share capital in the company.
Page 4