Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09305924 Mr Ajay Rathor Mrs Harpyari Rathor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09305924 2024-11-30 09305924 2025-11-30 09305924 2024-12-01 2025-11-30 09305924 frs-core:CurrentFinancialInstruments 2025-11-30 09305924 frs-core:ComputerEquipment 2025-11-30 09305924 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09305924 frs-core:ComputerEquipment 2024-11-30 09305924 frs-core:ShareCapital 2025-11-30 09305924 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09305924 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09305924 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09305924 frs-bus:SmallEntities 2024-12-01 2025-11-30 09305924 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09305924 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09305924 frs-bus:Director1 2024-12-01 2025-11-30 09305924 frs-bus:Director2 2024-12-01 2025-11-30 09305924 1 2024-12-01 2025-11-30 09305924 frs-countries:EnglandWales 2024-12-01 2025-11-30 09305924 2023-11-30 09305924 2024-11-30 09305924 2023-12-01 2024-11-30 09305924 frs-core:CurrentFinancialInstruments 2024-11-30 09305924 frs-core:ShareCapital 2024-11-30 09305924 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09305924 1 2023-12-01 2024-11-30
Registered number: 09305924
Harptec Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
Harptec Ltd
Contents
Contents

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

Page 1
Harptec Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09305924

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 4,446 |  | 369 |
Cash at bank and in hand |  | 8,532 |  | 21,345 |
|  | 12,978 |  | 21,714 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,193 ) |  | (1,598 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,785 |  | 20,116
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,785 |  | 20,116
NET ASSETS |  |  | 4,785 |  | 20,116
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,685 |  | 20,016
SHAREHOLDERS' FUNDS |  |  | 4,785 |  | 20,116

Page 1
Page 2
Harptec Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 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 Ajay Rathor Director
8 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Harptec Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Harptec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09305924 . The registered office is 36 Fernleigh Road, London, N21 3AL.
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
The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by clients, excluding VAT.
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:

Computer Equipment | 3 years

2.4. Taxation
Income tax expense represents the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Directors | 2 |  | 2
| 2 |  | 2

Page 3
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Harptec Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 500
As at 30 November 2025 | 500
Depreciation
As at 1 December 2024 | 500
As at 30 November 2025 | 500
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 90 |  | 90
Other debtors | 3,975 |  | 143
VAT | 381 |  | 136
| 4,446 |  | 369

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | (3,243 )
Accruals and deferred income | 2,600 |  | 1,800
Directors' loan accounts | 5,593 |  | 3,041
| 8,193 |  | 1,598

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Harptec Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Related Party Transactions
Both Directors of the Company, Mr Ajay Rathor and Mrs Harpyari Rathor are shareholders and directors in Harptec Software Pvt. Ltd, a Company registered in India. Harptec Software Pvt. Ltd, provide software development consultancy to Harptec Ltd on an open market value, arms-length basis, the value of services purchases by Harptec Ltd in the year to 30 November 2024 was £ 2,500 (2023: £ Nil).
Mr Ajay Rathor is a Director and shareholder in Maxatta Limited, a company registered in England and Wales. Harptec Ltd is a supplier of software development services to Maxatta Limited, with all transactions being recorded at arms-length, open market values. In the year to 30 November 2024, sales by Harpec Ltd to Maxatta Limited were £ 1,875 (2023: £49,500.)
Mr Ajay Rathor is a Director and shareholder in Realedge Associates Limited, a company registered in England and Wales. Harptec Ltd is a supplier of software development services to Realedge Associates Limited, with all transactions being recorded at arms-length, open market values. In the year to 30 November 2024, sales by Harpec Ltd to Realedge Associates Limited were £Nil (2023: £ Nil.)
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