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 10481876 Mr Mohammad Ikram Mr Esa Ikram Mr Kamran Ikram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10481876 2024-11-30 10481876 2025-11-30 10481876 2024-12-01 2025-11-30 10481876 frs-core:CurrentFinancialInstruments 2025-11-30 10481876 frs-core:Non-currentFinancialInstruments 2025-11-30 10481876 frs-core:ComputerEquipment 2025-11-30 10481876 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10481876 frs-core:ComputerEquipment 2024-11-30 10481876 frs-core:ShareCapital 2025-11-30 10481876 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10481876 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10481876 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10481876 frs-bus:SmallEntities 2024-12-01 2025-11-30 10481876 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10481876 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10481876 frs-core:CostValuation 2024-11-30 10481876 frs-core:AdditionsToInvestments 2025-11-30 10481876 frs-core:CostValuation 2025-11-30 10481876 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 10481876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2025-11-30 10481876 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 10481876 frs-core:UnlistedNon-exchangeTraded 2025-11-30 10481876 frs-core:UnlistedNon-exchangeTraded 2024-11-30 10481876 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 10481876 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 10481876 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 10481876 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 10481876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 10481876 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 10481876 frs-bus:Director1 2024-12-01 2025-11-30 10481876 frs-bus:Director2 2024-12-01 2025-11-30 10481876 frs-bus:Director3 2024-12-01 2025-11-30 10481876 frs-countries:EnglandWales 2024-12-01 2025-11-30 10481876 2023-11-30 10481876 2024-11-30 10481876 2023-12-01 2024-11-30 10481876 frs-core:CurrentFinancialInstruments 2024-11-30 10481876 frs-core:Non-currentFinancialInstruments 2024-11-30 10481876 frs-core:ShareCapital 2024-11-30 10481876 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10481876
Theguga.Com Limited
Financial Statements
For The Year Ended 30 November 2025
Ingenious Accountants Ltd
Theguga.Com Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Theguga.Com Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 10481876

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 114 |  | 285
Investments | 5 |  | 67,500 |  | 2,313,933
|  |  | 67,614 |  | 2,314,218
CURRENT ASSETS
Debtors | 6 | - |  | 831,500 |
Cash at bank and in hand |  | 293,711 |  | 358,529 |
|  | 293,711 |  | 1,190,029 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,847,764 ) |  | (2,906,430 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,554,053 ) |  | (1,716,401 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,486,439 ) |  | 597,817
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,945 )
NET (LIABILITIES)/ASSETS |  |  | (2,486,439 ) |  | 593,872
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,486,539 ) |  | 593,772
SHAREHOLDERS' FUNDS |  |  | (2,486,439) |  | 593,872

Page 1
Page 2
Theguga.Com Limited
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 Mohammad Ikram Director
18th August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Theguga.Com Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Theguga.Com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10481876 . The registered office is 408 Dawson House, 11 Circus Road West, London, SW11 8EN.
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. 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 | 25% Straight Line

2.3. Fixed asset investments
Fixed asset investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. At each reporting date, the company assesses whether there is objective evidence that an investment is impaired. Where such evidence exists, the carrying amount is reduced to its recoverable amount and the impairment loss is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 684
As at 30 November 2025 | 684
Depreciation
As at 1 December 2024 | 399
Provided during the period | 171
As at 30 November 2025 | 570
Net Book Value
As at 30 November 2025 | 114
As at 1 December 2024 | 285

Page 3
Page 4
Theguga.Com Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Investments

| Unlisted | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 December 2024 | 2,063,933 | 250,000 | 2,313,933
Additions | - | 67,500 | 67,500
As at 30 November 2025 | 2,063,933 | 317,500 | 2,381,433
Provision
As at 1 December 2024 | - | - | -
Impairment losses | 2,063,933 | 250,000 | 2,313,933
As at 30 November 2025 | 2,063,933 | 250,000 | 2,313,933
Net Book Value
As at 30 November 2025 | - | 67,500 | 67,500
As at 1 December 2024 | 2,063,933 | 250,000 | 2,313,933

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 831,500

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,945 |  | 7,890
Other creditors | 242,836 |  | 243,280
Accruals and deferred income | 720 |  | 444
Directors' loan accounts | 2,600,263 |  | 2,654,816
| 2,847,764 |  | 2,906,430

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,945

9. Share Capital

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

Page 4