Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13383528 Mr Raju Bhasin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13383528 2024-05-31 13383528 2025-05-31 13383528 2024-06-01 2025-05-31 13383528 frs-core:Non-currentFinancialInstruments 2025-05-31 13383528 frs-core:SharePremium 2025-05-31 13383528 frs-core:ShareCapital 2025-05-31 13383528 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13383528 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13383528 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13383528 frs-bus:SmallEntities 2024-06-01 2025-05-31 13383528 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13383528 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13383528 frs-bus:Director1 2024-06-01 2025-05-31 13383528 frs-countries:EnglandWales 2024-06-01 2025-05-31 13383528 2023-05-31 13383528 2024-05-31 13383528 2023-06-01 2024-05-31 13383528 frs-core:Non-currentFinancialInstruments 2024-05-31 13383528 frs-core:SharePremium 2024-05-31 13383528 frs-core:ShareCapital 2024-05-31 13383528 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 13383528
Avvrax Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13383528
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 664,700 19,776
Investments 2,149,400 2,149,100
Cash at bank and in hand 271 7,033
2,814,371 2,175,909
Creditors: Amounts Falling Due Within One Year (125,338 ) (20,743 )
NET CURRENT ASSETS (LIABILITIES) 2,689,033 2,155,166
TOTAL ASSETS LESS CURRENT LIABILITIES 2,689,033 2,155,166
Creditors: Amounts Falling Due After More Than One Year (459,224 ) -
NET ASSETS 2,229,809 2,155,166
CAPITAL AND RESERVES
Called up share capital 4 200 200
Share premium account 2,149,100 2,149,100
Profit and Loss Account 80,509 5,866
SHAREHOLDERS' FUNDS 2,229,809 2,155,166
Page 1
Page 2
For the year ending 31 May 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 Raju Bhasin
Director
25/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Avvrax Holding limited is private compay, limited by shares, incorporated in England and Wales, regiestered number 13383528 The registered office is unit 4 - 5, Watlington Industrial Estate,Cuxham Road, Watlington , OX49 5LU
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. Financial Instruments
Basic financial instruments are recognised at amortized cost, except for investments in non-convertible preference
and non puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in
profit or loss.
2.3. 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 years 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 assets reflect 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.
2.4. Investment in subsidiaries
Subsidiaries are entities (including special purpose entities) over which the Group has power to govern the financial and operating policies, generally accompanying all shareholding with voting rights. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another entity.
Subsidiary acquired from the date on which control is transferred to the holding company to the date on which that control ceases. In preparing the financial statements, intercompany transactions between holding and subsidiaries are recorded as liabilities and debtors. Where necessary, adjustments are made to the financial statements to ensure consistency of accounting policies.
Page 3
Page 4
2.5. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
5. Related Party Transactions
The company was controlled throughout the current period by Mr Raju, Jasleen & Gulbir by virtue of their ownership of the entire issued share capital.
Page 4