Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14732386 Dr J Desai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14732386 2025-03-31 14732386 2026-03-31 14732386 2025-04-01 2026-03-31 14732386 frs-core:CurrentFinancialInstruments 2026-03-31 14732386 frs-core:NetGoodwill 2026-03-31 14732386 frs-core:NetGoodwill 2025-04-01 2026-03-31 14732386 frs-core:NetGoodwill 2025-03-31 14732386 frs-core:PlantMachinery 2026-03-31 14732386 frs-core:PlantMachinery 2025-04-01 2026-03-31 14732386 frs-core:PlantMachinery 2025-03-31 14732386 frs-core:ShareCapital 2026-03-31 14732386 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14732386 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14732386 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14732386 frs-bus:SmallEntities 2025-04-01 2026-03-31 14732386 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14732386 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14732386 frs-core:CostValuation 2025-03-31 14732386 frs-core:CostValuation 2026-03-31 14732386 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 14732386 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 14732386 frs-bus:Director1 2025-04-01 2026-03-31 14732386 frs-countries:EnglandWales 2025-04-01 2026-03-31 14732386 2024-03-31 14732386 2025-03-31 14732386 2024-04-01 2025-03-31 14732386 frs-core:CurrentFinancialInstruments 2025-03-31 14732386 frs-core:ShareCapital 2025-03-31 14732386 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14732386
JN Desai Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
JN Desai Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
JN Desai Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14732386

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,200 |  | 4,800
Tangible Assets | 5 |  | 2,223 |  | 2,592
Investments | 6 |  | 5,000 |  | 5,000
|  |  | 11,423 |  | 12,392
CURRENT ASSETS
Debtors | 7 | 13,987 |  | 11,486 |
Investments | 8 | 19,461 |  | 88 |
Cash at bank |  | 222,091 |  | 175,993 |
|  | 255,539 |  | 187,567 |
Creditors: Amounts Falling Due Within One Year | 9 | (81,780 ) |  | (72,095 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 173,759 |  | 115,472
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 185,182 |  | 127,864
NET ASSETS |  |  | 185,182 |  | 127,864
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 185,082 |  | 127,764
SHAREHOLDERS' FUNDS |  |  | 185,182 |  | 127,864

Page 1
Page 2
JN Desai Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board

Dr J Desai Director
29/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JN Desai Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
JN Desai Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14732386 . The registered office is 14 Cheyne Close, Bromley, Kent, BR2 8QA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.

Equipment | 25% on reducing balance

2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
JN Desai Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 6,000
As at 31 March 2026 | 6,000
Amortisation
As at 1 April 2025 | 1,200
Provided during the period | 600
As at 31 March 2026 | 1,800
Net Book Value
As at 31 March 2026 | 4,200
As at 1 April 2025 | 4,800

5. Tangible Assets

| Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 3,988
Additions | 372
As at 31 March 2026 | 4,360
Depreciation
As at 1 April 2025 | 1,396
Provided during the period | 741
As at 31 March 2026 | 2,137
Net Book Value
As at 31 March 2026 | 2,223
As at 1 April 2025 | 2,592

Page 4
Page 5
JN Desai Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 5,000
As at 31 March 2026 | 5,000
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 5,000
As at 1 April 2025 | 5,000

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,307 |  | 11,486
Other Debtors & Prepayments | 3,680 |  | -
| 13,987 |  | 11,486

8. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Listed investments | 19,461 |  | 88

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,091
Corporation tax | 28,995 |  | 29,018
Other Creditors & Accruals | 780 |  | 911
Director's loan account | 52,005 |  | 40,075
| 81,780 |  | 72,095

Page 5