Acorah Software Products - Accounts Production 19.3.600 false true 30 December 2024 31 December 2023 false 31 December 2024 30 December 2025 30 December 2025 07473004 Mr R Bajekal Mrs N Bajekal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07473004 2024-12-30 07473004 2025-12-30 07473004 2024-12-31 2025-12-30 07473004 frs-core:CurrentFinancialInstruments 2025-12-30 07473004 frs-core:ComputerEquipment 2025-12-30 07473004 frs-core:ComputerEquipment 2024-12-31 2025-12-30 07473004 frs-core:ComputerEquipment 2024-12-30 07473004 frs-core:NetGoodwill 2025-12-30 07473004 frs-core:NetGoodwill 2024-12-31 2025-12-30 07473004 frs-core:NetGoodwill 2024-12-30 07473004 frs-core:MotorVehicles 2025-12-30 07473004 frs-core:MotorVehicles 2024-12-31 2025-12-30 07473004 frs-core:MotorVehicles 2024-12-30 07473004 frs-core:ShareCapital 2025-12-30 07473004 frs-core:RetainedEarningsAccumulatedLosses 2025-12-30 07473004 frs-bus:PrivateLimitedCompanyLtd 2024-12-31 2025-12-30 07473004 frs-bus:FilletedAccounts 2024-12-31 2025-12-30 07473004 frs-bus:SmallEntities 2024-12-31 2025-12-30 07473004 frs-bus:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 07473004 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-31 2025-12-30 07473004 frs-core:ListedExchangeTraded 2025-12-30 07473004 frs-core:ListedExchangeTraded 2024-12-30 07473004 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-30 07473004 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-30 07473004 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-30 07473004 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-12-30 07473004 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-30 07473004 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-30 07473004 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-30 07473004 frs-bus:Director1 2024-12-31 2025-12-30 07473004 frs-bus:CompanySecretary1 2024-12-31 2025-12-30 07473004 frs-countries:EnglandWales 2024-12-31 2025-12-30 07473004 2023-12-30 07473004 2024-12-30 07473004 2023-12-31 2024-12-30 07473004 frs-core:CurrentFinancialInstruments 2024-12-30 07473004 frs-core:ShareCapital 2024-12-30 07473004 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30
Registered number: 07473004
R Bajekal Limited
Financial Statements
For The Year Ended 30 December 2025
Affinity Associates (AU) Limited
Suite A, 1st Floor, Unit 1
Eurogate Business Park,
Ashford
Kent
TN24 8XW
R Bajekal Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
R Bajekal Limited
Statement of Financial Position
As At 30 December 2025
Statement of Financial Position
Registered number: 07473004

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 73,678 |  | 18,993
Investments | 6 |  | 791,358 |  | 672,877
|  |  | 865,036 |  | 691,870
CURRENT ASSETS
Debtors | 7 | 297,000 |  | 238,644 |
Cash at bank and in hand |  | 1,042,182 |  | 1,285,547 |
|  | 1,339,182 |  | 1,524,191 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,118 ) |  | (42,032 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,338,064 |  | 1,482,159
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,203,100 |  | 2,174,029
NET ASSETS |  |  | 2,203,100 |  | 2,174,029
CAPITAL AND RESERVES
Called up share capital | 9 |  | 85 |  | 85
Income Statement |  |  | 2,203,015 |  | 2,173,944
SHAREHOLDERS' FUNDS |  |  | 2,203,100 |  | 2,174,029

Page 1
Page 2
R Bajekal Limited
Statement of Financial Position (continued)
As At 30 December 2025
For the year ending 30 December 2025 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 R Bajekal Director
28 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
R Bajekal Limited
Notes to the Financial Statements
For The Year Ended 30 December 2025
Notes to the Financial Statements
1. General Information
R Bajekal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07473004 . The registered office is Suite A, 1st Floor, Unit 1, Eurogate Business Park, Trinity Road, Ashford, Kent, TN24 8XW.
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.
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 income statement over its estimated economic life of 10 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:

Motor Vehicles | 20% reducing balance
Computer Equipment | 20% reducing balance

2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
R Bajekal Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 31 December 2024 | 30,000
As at 30 December 2025 | 30,000
Amortisation
As at 31 December 2024 | 30,000
As at 30 December 2025 | 30,000
Net Book Value
As at 30 December 2025 | -
As at 31 December 2024 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 31 December 2024 | 47,990 | 2,799 | 50,789
Additions | 59,264 | - | 59,264
Disposals | - | (2,799 ) | (2,799 )
As at 30 December 2025 | 107,254 | - | 107,254
Depreciation
As at 31 December 2024 | 29,972 | 1,824 | 31,796
Provided during the period | 3,604 | 975 | 4,579
Disposals | - | (2,799 ) | (2,799 )
As at 30 December 2025 | 33,576 | - | 33,576
Net Book Value
As at 30 December 2025 | 73,678 | - | 73,678
As at 31 December 2024 | 18,018 | 975 | 18,993

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 31 December 2024 | 672,877
Additions | 400,000
Disposals | (399,867 )
Fair value adjustments | 118,348
As at 30 December 2025 | 791,358

...CONTINUED
Page 4
Page 5
R Bajekal Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 December 2025

Provision
As at 31 December 2024 | -
As at 30 December 2025 | -
Net Book Value
As at 30 December 2025 | 791,358
As at 31 December 2024 | 672,877

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,627 |  | 19,170
Other debtors | 281,373 |  | 219,474
| 297,000 |  | 238,644

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 459 |  | 13,980
Taxation and social security | 659 |  | 28,052
| 1,118 |  | 42,032

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 85 |  | 85

Page 5