Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03115741 Mr Shahnawaz Rauf Mrs Shirin Rauf iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03115741 2024-12-31 03115741 2025-12-31 03115741 2025-01-01 2025-12-31 03115741 frs-core:CurrentFinancialInstruments 2025-12-31 03115741 frs-core:Non-currentFinancialInstruments 2025-12-31 03115741 frs-core:ComputerEquipment 2025-12-31 03115741 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03115741 frs-core:ComputerEquipment 2024-12-31 03115741 frs-core:FurnitureFittings 2025-12-31 03115741 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03115741 frs-core:FurnitureFittings 2024-12-31 03115741 frs-core:ShareCapital 2025-12-31 03115741 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03115741 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03115741 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03115741 frs-bus:SmallEntities 2025-01-01 2025-12-31 03115741 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03115741 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03115741 frs-bus:Director1 2025-01-01 2025-12-31 03115741 frs-bus:Director1 2024-12-31 03115741 frs-bus:Director1 2025-12-31 03115741 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03115741 frs-countries:EnglandWales 2025-01-01 2025-12-31 03115741 2023-12-31 03115741 2024-12-31 03115741 2024-01-01 2024-12-31 03115741 frs-core:CurrentFinancialInstruments 2024-12-31 03115741 frs-core:Non-currentFinancialInstruments 2024-12-31 03115741 frs-core:ShareCapital 2024-12-31 03115741 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03115741
Shahnawaz (London) Limited
Financial Statements
For The Year Ended 31 December 2025
Shabbir & Co
Chartered Certified Accountants
248 Brockley Road
London
SE4 2SF
Shahnawaz (London) Limited
Contents
Contents

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

Page 1
Shahnawaz (London) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03115741

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 478 |  | 601
|  |  | 478 |  | 601
CURRENT ASSETS
Debtors | 5 | 83,295 |  | 85,342 |
Cash at bank and in hand |  | 19,536 |  | 18,899 |
|  | 102,831 |  | 104,241 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,459 ) |  | (5,752 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 99,372 |  | 98,489
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 99,850 |  | 99,090
NET ASSETS |  |  | 99,850 |  | 99,090
CAPITAL AND RESERVES
Called up share capital | 7 |  | 30,000 |  | 30,000
Profit and Loss Account |  |  | 69,850 |  | 69,090
SHAREHOLDERS' FUNDS |  |  | 99,850 |  | 99,090

Page 1
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Shahnawaz (London) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr Shahnawaz Rauf Director
17th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Shahnawaz (London) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Shahnawaz (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03115741 . The registered office is King's Travel, 66A Upper Tooting Road, London, SW17 7PB.
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 represents sales or airline tickets and package tours, net of value added tax. Revenue relating to flight only sales is recognised at the point of booking.
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:

Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 20% on reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Shahnawaz (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 5,891 | 9,824 | 15,715
As at 31 December 2025 | 5,891 | 9,824 | 15,715
Depreciation
As at 1 January 2025 | 5,830 | 9,284 | 15,114
Provided during the period | 12 | 111 | 123
As at 31 December 2025 | 5,842 | 9,395 | 15,237
Net Book Value
As at 31 December 2025 | 49 | 429 | 478
As at 1 January 2025 | 61 | 540 | 601

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 21,075 |  | 22,233
Other debtors | 9,640 |  | 8,050
VAT | 80 |  | 59
Director's loan account | 2,500 |  | 5,000
| 33,295 |  | 35,342
Due after more than one year
Other debtors | 50,000 |  | 50,000
| 83,295 |  | 85,342

Trade debtors of £21,075 at the finanicial year end refer to those amounts owed by customers.
Other debtors (less than one year) of £9,640 are refunds owed to the company from its suppliers.
Other debtors (more than than year) of £50,000 refers to security deposit held by Pakistan International Airlines on behalf of company so that the company may issue tickets for travel on their airlines.
Page 4
Page 5
Shahnawaz (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 894 |  | 3,057
Bank loans and overdrafts | 261 |  | -
Corporation tax | 631 |  | 1,021
Other taxes and social security | 19 |  | 20
Net wages | 80 |  | 80
Accruals and deferred income | 1,574 |  | 1,574
| 3,459 |  | 5,752

The above Trade creditors figure includes a net amount of £30.21 owed to IATAs BSP system as at the 31st December 2025.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30,000 |  | 30,000

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Shahnawaz Rauf | 5,000 | 2,500 | (5,000 ) | - | 2,500

The above loan is unsecured, interest free and repayable on demand.
The director repaid the loan in full prior to the approval of the financial statements.
Page 5