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 08789018 Mr Hossein Shafiei Miss Anahide Shafiei iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08789018 2024-11-30 08789018 2025-11-30 08789018 2024-12-01 2025-11-30 08789018 frs-core:CurrentFinancialInstruments 2025-11-30 08789018 frs-core:Non-currentFinancialInstruments 2025-11-30 08789018 frs-core:ComputerEquipment 2025-11-30 08789018 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08789018 frs-core:ComputerEquipment 2024-11-30 08789018 frs-core:ShareCapital 2025-11-30 08789018 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08789018 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08789018 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08789018 frs-bus:SmallEntities 2024-12-01 2025-11-30 08789018 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08789018 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08789018 frs-bus:Director1 2024-12-01 2025-11-30 08789018 frs-bus:Director2 2024-12-01 2025-11-30 08789018 frs-countries:EnglandWales 2024-12-01 2025-11-30 08789018 2023-11-30 08789018 2024-11-30 08789018 2023-12-01 2024-11-30 08789018 frs-core:CurrentFinancialInstruments 2024-11-30 08789018 frs-core:Non-currentFinancialInstruments 2024-11-30 08789018 frs-core:ShareCapital 2024-11-30 08789018 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08789018 frs-core:Non-currentFinancialInstruments 1 2024-11-30
Registered number: 08789018
Arta Rail Europe Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Arta Rail Europe Limited
Contents
Contents

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

Page 1
Arta Rail Europe Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08789018

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,770 |  | 3,693
|  |  | 2,770 |  | 3,693
CURRENT ASSETS
Debtors | 5 | 125,000 |  | 51,603 |
Cash at bank and in hand |  | 124,250 |  | 258,532 |
|  | 249,250 |  | 310,135 |
Creditors: Amounts Falling Due Within One Year | 6 | (196,358 ) |  | (196,009 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,892 |  | 114,126
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,662 |  | 117,819
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (2,529 )
NET ASSETS |  |  | 55,662 |  | 115,290
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 55,562 |  | 115,190
SHAREHOLDERS' FUNDS |  |  | 55,662 |  | 115,290

Page 1
Page 2
Arta Rail Europe 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 Hossein Shafiei Director
25 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Arta Rail Europe Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Arta Rail Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08789018 . The registered office is G-05 Davenport House, 16 Pepper Street, London, E14 9RP.
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.
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:

Computer Equipment | 25% reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 9,038
As at 30 November 2025 | 9,038

...CONTINUED
Page 3
Page 4
Arta Rail Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024 | 5,345
Provided during the period | 923
As at 30 November 2025 | 6,268
Net Book Value
As at 30 November 2025 | 2,770
As at 1 December 2024 | 3,693

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 100,505 |  | 28,474
Other debtors | 24,318 |  | 22,847
VAT | 177 |  | 282
| 125,000 |  | 51,603

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 158,108 |  | 158,107
Other taxes and social security | 715 |  | 689
Accruals and deferred income | 36,967 |  | 36,967
Directors' loan accounts | 568 |  | 246
| 196,358 |  | 196,009

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Long term loans | - |  | 2,529

8. Share Capital

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

Page 4
Page 5
Arta Rail Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 52,500 |  | 32,000

10. Related Party Transactions
Included in creditors falling due within one year is an amount of £568 (2024: £246) payable to the directors. The loan is interest free
Page 5