Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09083917 Mr Sanjay Manubhai Gohil iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09083917 2024-12-31 09083917 2025-12-31 09083917 2025-01-01 2025-12-31 09083917 frs-core:CurrentFinancialInstruments 2025-12-31 09083917 frs-core:ComputerEquipment 2025-12-31 09083917 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09083917 frs-core:ComputerEquipment 2024-12-31 09083917 frs-core:FurnitureFittings 2025-12-31 09083917 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09083917 frs-core:FurnitureFittings 2024-12-31 09083917 frs-core:NetGoodwill 2025-12-31 09083917 frs-core:NetGoodwill 2025-01-01 2025-12-31 09083917 frs-core:NetGoodwill 2024-12-31 09083917 frs-core:ShareCapital 2025-12-31 09083917 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09083917 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09083917 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09083917 frs-bus:SmallEntities 2025-01-01 2025-12-31 09083917 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09083917 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09083917 frs-bus:Director1 2025-01-01 2025-12-31 09083917 frs-countries:EnglandWales 2025-01-01 2025-12-31 09083917 2023-12-31 09083917 2024-12-31 09083917 2024-01-01 2024-12-31 09083917 frs-core:CurrentFinancialInstruments 2024-12-31 09083917 frs-core:ShareCapital 2024-12-31 09083917 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09083917
Gohil & Gunby Financial Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09083917
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,500 6,050
Tangible Assets 5 5,703 7,405
11,203 13,455
CURRENT ASSETS
Debtors 6 208 52,987
Cash at bank and in hand 396,463 212,677
396,671 265,664
Creditors: Amounts Falling Due Within One Year 7 (83,027 ) (72,588 )
NET CURRENT ASSETS (LIABILITIES) 313,644 193,076
TOTAL ASSETS LESS CURRENT LIABILITIES 324,847 206,531
NET ASSETS 324,847 206,531
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 324,747 206,431
SHAREHOLDERS' FUNDS 324,847 206,531
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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 Income Statement.
On behalf of the board
Mr Sanjay Manubhai Gohil
Director
20 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gohil & Gunby Financial Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09083917 . The registered office is 22 Glenfield Frith Drive, Leicester, LE3 8PQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
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 Depreciated @ 15% SLM
Computer Equipment Depreciated @ 20% SLM
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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 11,000
As at 31 December 2025 11,000
Amortisation
As at 1 January 2025 4,950
Provided during the period 550
As at 31 December 2025 5,500
Net Book Value
As at 31 December 2025 5,500
As at 1 January 2025 6,050
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 9,200 1,610 10,810
As at 31 December 2025 9,200 1,610 10,810
Depreciation
As at 1 January 2025 2,761 644 3,405
Provided during the period 1,380 322 1,702
As at 31 December 2025 4,141 966 5,107
Net Book Value
As at 31 December 2025 5,059 644 5,703
As at 1 January 2025 6,439 966 7,405
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6. Debtors
2025 2024
£ £
Due within one year
Other debtors 208 52,987
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 39
Other creditors 44,659 48,303
Taxation and social security 38,368 24,246
83,027 72,588
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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