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Registered number: 16102921
HS Shah Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Strategic Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16102921
2025
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 51,581
51,581
Creditors: Amounts Falling Due Within One Year 4 (22,070 )
NET CURRENT ASSETS (LIABILITIES) 29,511
TOTAL ASSETS LESS CURRENT LIABILITIES 29,511
NET ASSETS 29,511
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account 29,411
SHAREHOLDERS' FUNDS 29,511
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 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 Hemash Shah
Director
10 August 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
HS Shah Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16102921 . The registered office is 144 Shirley Road, Croydon, England, CR0 7LN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared 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. The financial statements have been prepared under the historical cost convention.
These financial statements for the year ended 30 November 2025 are the first financial statements of HS Shah Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 26 November 2024.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Creditors: Amounts Falling Due Within One Year
2025
£
Corporation tax 6,899
Other taxes and social security 1,251
Net wages 12,570
Director's loan account 1,350
22,070
Page 2
Page 3
5. Share Capital
2025
£
Allotted, Called up and fully paid 100
During the period, the company issued 70 Ordinary Shares, 10 Ordinary A Shares, 10 Ordinary B Shares and 10 Ordinary C Shares for the nominal value of £1 per share. As at 30 November 2025 there are 70 Ordinary Shares, 10 Ordinary A Shares, 10 Ordinary B Shares and 10 Ordinary C Shares in issue.
Page 3