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 02696524 R K Devgan S K Devgan S Devgan A Devgan R K Devgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02696524 2025-03-31 02696524 2026-03-31 02696524 2025-04-01 2026-03-31 02696524 frs-core:CurrentFinancialInstruments 2026-03-31 02696524 frs-core:Non-currentFinancialInstruments 2026-03-31 02696524 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02696524 frs-core:MotorVehicles 2025-04-01 2026-03-31 02696524 frs-core:PlantMachinery 2026-03-31 02696524 frs-core:PlantMachinery 2025-04-01 2026-03-31 02696524 frs-core:PlantMachinery 2025-03-31 02696524 frs-core:ShareCapital 2026-03-31 02696524 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02696524 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02696524 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02696524 frs-bus:SmallEntities 2025-04-01 2026-03-31 02696524 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02696524 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02696524 frs-bus:Director1 2025-04-01 2026-03-31 02696524 frs-bus:Director2 2025-04-01 2026-03-31 02696524 frs-bus:Director3 2025-04-01 2026-03-31 02696524 frs-bus:Director4 2025-04-01 2026-03-31 02696524 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02696524 frs-countries:EnglandWales 2025-04-01 2026-03-31 02696524 2024-03-31 02696524 2025-03-31 02696524 2024-04-01 2025-03-31 02696524 frs-core:CurrentFinancialInstruments 2025-03-31 02696524 frs-core:Non-currentFinancialInstruments 2025-03-31 02696524 frs-core:ShareCapital 2025-03-31 02696524 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02696524
Five Rivers State Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
R O'Leary ACA
Five Rivers State Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Five Rivers State Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02696524

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 52,148 |  | 64,626 |
Cash at bank and in hand |  | - |  | 22 |
|  | 52,148 |  | 64,648 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,717 ) |  | (5,756 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,431 |  | 58,892
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 44,431 |  | 58,892
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (19,908 ) |  | (25,463 )
NET ASSETS |  |  | 24,523 |  | 33,429
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 23,523 |  | 32,429
SHAREHOLDERS' FUNDS |  |  | 24,523 |  | 33,429

Page 1
Page 2
Five Rivers State 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 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

R K Devgan Director
24/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Five Rivers State Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Five Rivers State Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02696524 . The registered office is Glenton Hall, Hummerbeck, West Auckland, County Durham, DL14 9PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 3
Page 4
Five Rivers State Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 9,137
As at 31 March 2026 | 9,137
Depreciation
As at 1 April 2025 | 9,137
As at 31 March 2026 | 9,137
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 52,148 |  | 35,065
Other debtors | - |  | 29,561
| 52,148 |  | 64,626

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,556 |  | 5,556
Accruals and deferred income | 200 |  | 200
Directors' loan accounts | 1,961 |  | -
| 7,717 |  | 5,756

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,908 |  | 25,463

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4