Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10643062 Jaini Hemal Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10643062 2025-02-28 10643062 2026-02-28 10643062 2025-03-01 2026-02-28 10643062 frs-core:CurrentFinancialInstruments 2026-02-28 10643062 frs-core:Non-currentFinancialInstruments 2026-02-28 10643062 frs-core:ComputerEquipment 2026-02-28 10643062 frs-core:ComputerEquipment 2025-03-01 2026-02-28 10643062 frs-core:ComputerEquipment 2025-02-28 10643062 frs-core:FurnitureFittings 2026-02-28 10643062 frs-core:FurnitureFittings 2025-03-01 2026-02-28 10643062 frs-core:FurnitureFittings 2025-02-28 10643062 frs-core:NetGoodwill 2026-02-28 10643062 frs-core:NetGoodwill 2025-03-01 2026-02-28 10643062 frs-core:NetGoodwill 2025-02-28 10643062 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-02-28 10643062 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 10643062 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 10643062 frs-core:MotorVehicles 2026-02-28 10643062 frs-core:MotorVehicles 2025-03-01 2026-02-28 10643062 frs-core:MotorVehicles 2025-02-28 10643062 frs-core:PlantMachinery 2026-02-28 10643062 frs-core:PlantMachinery 2025-03-01 2026-02-28 10643062 frs-core:PlantMachinery 2025-02-28 10643062 frs-core:ShareCapital 2026-02-28 10643062 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10643062 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10643062 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10643062 frs-bus:SmallEntities 2025-03-01 2026-02-28 10643062 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10643062 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10643062 frs-bus:Director1 2025-03-01 2026-02-28 10643062 frs-countries:EnglandWales 2025-03-01 2026-02-28 10643062 2024-02-29 10643062 2025-02-28 10643062 2024-03-01 2025-02-28 10643062 frs-core:CurrentFinancialInstruments 2025-02-28 10643062 frs-core:Non-currentFinancialInstruments 2025-02-28 10643062 frs-core:ShareCapital 2025-02-28 10643062 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10643062
Hemal Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Hemal Limited
Contents
Contents

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

Page 1
Hemal Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 10643062

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 65,000 |  | 65,000
Tangible Assets | 5 |  | 9,073 |  | 11,178
|  |  | 74,073 |  | 76,178
CURRENT ASSETS
Stocks | 6 | 84,695 |  | 83,932 |
Debtors | 7 | 18,600 |  | 7,932 |
Cash at bank and in hand |  | 4,789 |  | 6,302 |
|  | 108,084 |  | 98,166 |
Creditors: Amounts Falling Due Within One Year | 8 | (230,192 ) |  | (187,268 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (122,108 ) |  | (89,102 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (48,035 ) |  | (12,924 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (23,611 ) |  | (29,167 )
NET LIABILITIES |  |  | (71,646 ) |  | (42,091 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (71,746 ) |  | (42,191 )
SHAREHOLDERS' FUNDS |  |  | (71,646) |  | (42,091)

Page 1
Page 2
Hemal Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 her 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

Jaini Hemal Shah Director
13/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hemal Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Hemal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10643062 . The registered office is 83 Stoats Nest Road, Coulsdon, England, CR5 2JJ.
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 | -
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% Straight Line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Hemal Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 65,000
As at 28 February 2026 | 65,000
Net Book Value
As at 28 February 2026 | 65,000
As at 1 March 2025 | 65,000

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 March 2025 | 2,758 | 12,844 | 5,250 | 2,070
As at 28 February 2026 | 2,758 | 12,844 | 5,250 | 2,070
Depreciation
As at 1 March 2025 | - | 9,990 | 656 | 1,099
Provided during the period | - | 714 | 1,148 | 243
As at 28 February 2026 | - | 10,704 | 1,804 | 1,342
Net Book Value
As at 28 February 2026 | 2,758 | 2,140 | 3,446 | 728
As at 1 March 2025 | 2,758 | 2,854 | 4,594 | 971

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 March 2025 | 1,140 | 24,062
As at 28 February 2026 | 1,140 | 24,062
Depreciation
As at 1 March 2025 | 1,139 | 12,884
Provided during the period | - | 2,105
As at 28 February 2026 | 1,139 | 14,989
Net Book Value
As at 28 February 2026 | 1 | 9,073
As at 1 March 2025 | 1 | 11,178

Page 4
Page 5
Hemal Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 84,695 |  | 83,932

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 1,022
Other debtors | 18,526 |  | 6,910
Other taxes and social security | 74 |  | -
| 18,600 |  | 7,932

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 359 |  | 3,799
Other taxes and social security | - |  | 565
VAT | 577 |  | 57
Net wages | 3,171 |  | 4,719
Other creditors | 21,303 |  | 16,761
Accruals and deferred income | 149 |  | 450
Director's loan account | 204,633 |  | 160,917
| 230,192 |  | 187,268

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 23,611 |  | 29,167

10. Share Capital

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

Page 5