Acorah Software Products - Accounts Production 19.3.600 false true true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 03783233 Mr Kambiz Daneshyar Mrs Navid Daneshyar Mrs Azar Shahpar true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03783233 2025-06-30 03783233 2026-06-30 03783233 2025-07-01 2026-06-30 03783233 frs-core:CurrentFinancialInstruments 2026-06-30 03783233 frs-core:ComputerEquipment 2025-07-01 2026-06-30 03783233 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 03783233 frs-bus:CompanyLimitedByGuarantee 2025-07-01 2026-06-30 03783233 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 03783233 frs-bus:SmallEntities 2025-07-01 2026-06-30 03783233 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 03783233 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 03783233 1 2025-07-01 2026-06-30 03783233 frs-bus:Director1 2025-07-01 2026-06-30 03783233 frs-bus:Director2 2025-07-01 2026-06-30 03783233 frs-bus:Director3 2025-07-01 2026-06-30 03783233 frs-countries:EnglandWales 2025-07-01 2026-06-30 03783233 2024-06-30 03783233 2025-06-30 03783233 2024-07-01 2025-06-30 03783233 frs-core:CurrentFinancialInstruments 2025-06-30 03783233 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 03783233
Mehr Cultural Foundation
Unaudited Financial Statements
For The Year Ended 30 June 2026
Boroumand & Associates LLP
Chartered Accountants
Suite 105, Viglen House
Alperton Lane
London
HA0 1HD
Mehr Cultural Foundation
Contents
Contents

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

Page 1
Mehr Cultural Foundation
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 03783233

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 15,918 |  | 8,786 |
|  | 15,918 |  | 8,786 |
Creditors: Amounts Falling Due Within One Year | 4 | (400 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 15,518 |  | 8,786
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,518 |  | 8,786
NET ASSETS |  |  | 15,518 |  | 8,786
Income and Expenditure Account |  |  | 15,518 |  | 8,786
MEMBERS' FUNDS |  |  | 15,518 |  | 8,786

For the year ending 30 June 2026 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 Income and Expenditure Account.
The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:

Mr Kambiz Daneshyar Director
12/08/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Mehr Cultural Foundation
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Mehr Cultural Foundation is a private company, limited by guarantee, incorporated in England & Wales, registered number 03783233 . The registered office is 68, Canons Drive, Edgware, Middlesex, HA8 7RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland " ("FRS 102") and requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in £, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Computer Equipment | 25%

2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to release the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
...CONTINUED
Page 2
Page 3
Mehr Cultural Foundation
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
2.5. Financial Instruments - continued
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, other loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.
2.6.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturity of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.8.
Student Grants and Children Support
All grants are paid directly to universities, colleges and institutions of higher education towards the students' tuition fees.The students take on a verbal honorary undertaking to repay their grants as soon as they are financially able to do so. Since there are no written and legally binding undertaking on the part of the students for repayment, grants are charged to the income and expenditure account as and when they occur. The students repayments are shown as a reduction in the income and expenditure account.
All supports for the children and young adults from impoverished households are paid to their own or their parents/guardians bank accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 400 |  | -

5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3
Page 4
Mehr Cultural Foundation
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
6. Ultimate Controlling Party
The company's ultimate controlling party are Kambiz Daneshyar, Navid Daneshyar and Azar Shahpar.
Page 4