Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10080436 Mr Gunaratnam Alles Gunaseelan Mr Manchula Alles Gunaseelan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10080436 2025-03-31 10080436 2026-03-31 10080436 2025-04-01 2026-03-31 10080436 frs-core:CurrentFinancialInstruments 2026-03-31 10080436 frs-core:Non-currentFinancialInstruments 2026-03-31 10080436 frs-core:FurnitureFittings 2026-03-31 10080436 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10080436 frs-core:FurnitureFittings 2025-03-31 10080436 frs-core:NetGoodwill 2026-03-31 10080436 frs-core:NetGoodwill 2025-04-01 2026-03-31 10080436 frs-core:NetGoodwill 2025-03-31 10080436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 10080436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 10080436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 10080436 frs-core:MotorVehicles 2026-03-31 10080436 frs-core:MotorVehicles 2025-04-01 2026-03-31 10080436 frs-core:MotorVehicles 2025-03-31 10080436 frs-core:ShareCapital 2026-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2025-03-31 10080436 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10080436 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10080436 frs-bus:SmallEntities 2025-04-01 2026-03-31 10080436 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10080436 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10080436 frs-bus:Director1 2025-04-01 2026-03-31 10080436 frs-bus:Director2 2025-04-01 2026-03-31 10080436 frs-countries:EnglandWales 2025-04-01 2026-03-31 10080436 2024-03-31 10080436 2025-03-31 10080436 2024-04-01 2025-03-31 10080436 frs-core:CurrentFinancialInstruments 2025-03-31 10080436 frs-core:Non-currentFinancialInstruments 2025-03-31 10080436 frs-core:ShareCapital 2025-03-31 10080436 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10080436
Gab Supplies Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Budhdeo & Tanga
Association of International Accountants
G23 China Works
100 Black Prince Road
London
SE1 7SJ
Gab Supplies Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Gab Supplies Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10080436

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 5,000
Tangible Assets | 5 |  | 27,500 |  | 7,091
|  |  | 27,500 |  | 12,091
CURRENT ASSETS
Stocks | 6 | 131,846 |  | 160,115 |
Debtors | 7 | 441,051 |  | 373,165 |
Cash at bank and in hand |  | 133,200 |  | 198,098 |
|  | 706,097 |  | 731,378 |
Creditors: Amounts Falling Due Within One Year | 8 | (447,731 ) |  | (483,220 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 258,366 |  | 248,158
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 285,866 |  | 260,249
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (100,000 ) |  | (100,000 )
NET ASSETS |  |  | 185,866 |  | 160,249
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 185,766 |  | 160,149
SHAREHOLDERS' FUNDS |  |  | 185,866 |  | 160,249

Page 1
Page 2
Gab Supplies Ltd
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

Mr Gunaratnam Alles Gunaseelan Director
03/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Gab Supplies Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Gab Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10080436 . The registered office is G 23 China Works, 100 Black Prince Road, London, SE1 7SJ.
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
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Leasehold | 10%
Motor Vehicles | 20%
Fixtures & Fittings | 20%

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
...CONTINUED
Page 3
Page 4
Gab Supplies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
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:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 3 |  | 4
| 3 |  | 4

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 50,000
As at 31 March 2026 | 50,000
Amortisation
As at 1 April 2025 | 45,000
Provided during the period | 5,000
As at 31 March 2026 | 50,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 5,000

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2025 | 27,700 | 13,199 | 10,740 | 51,639
Additions | - | 27,500 | - | 27,500
Disposals | - | (13,199 ) | - | (13,199 )
As at 31 March 2026 | 27,700 | 27,500 | 10,740 | 65,940

...CONTINUED
Page 4
Page 5
Gab Supplies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 24,930 | 8,878 | 10,740 | 44,548
Provided during the period | 2,770 | - | - | 2,770
Disposals | - | (8,878 ) | - | (8,878 )
As at 31 March 2026 | 27,700 | - | 10,740 | 38,440
Net Book Value
As at 31 March 2026 | - | 27,500 | - | 27,500
As at 1 April 2025 | 2,770 | 4,321 | - | 7,091

6. Stocks

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Materials | 131,846 |  | 160,115

7. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 428,921 |  | 362,731
Prepayments and accrued income | - |  | 3,108
VAT | 8,252 |  | 7,326
Other taxes and social security | 3,878 |  | -
| 441,051 |  | 373,165

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 380,077 |  | 379,236
Corporation tax | 37,625 |  | 34,980
Other taxes and social security | - |  | 2,570
Accruals and deferred income | 16,305 |  | 27,724
Directors' loan accounts | 13,724 |  | 38,710
| 447,731 |  | 483,220

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

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Directors' loan account | 100,000 |  | 100,000

Page 5
Page 6
Gab Supplies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Share Capital

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

11. Dividends

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 40,000 |  | 60,000

Directors and Shareholders are paid a dividend of £40000=
12. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 April 2025 | 160,150
As at 1 April 2025 as previously stated | 160,150
Prior year adjustment | (1 )
As at 1 April 2025 as restated | 160,149
160,149
Profit for the year and total comprehensive income | 65,617
Dividends paid | (40,000)
As at 31 March 2026 | 185,766

Reserves of £185766= is stated after the payment of a dividend of £40000=
Page 6