Acorah Software Products - Accounts Production 19.4.300 false true false 7 February 2025 28 February 2026 28 February 2026 16237873 Mrs Szabina Chand Mr Guarav Chand iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16237873 2025-02-06 16237873 2026-02-28 16237873 2025-02-07 2026-02-28 16237873 frs-core:CurrentFinancialInstruments 2026-02-28 16237873 frs-core:ShareCapital 2026-02-28 16237873 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 16237873 frs-bus:PrivateLimitedCompanyLtd 2025-02-07 2026-02-28 16237873 frs-bus:FilletedAccounts 2025-02-07 2026-02-28 16237873 frs-bus:SmallEntities 2025-02-07 2026-02-28 16237873 frs-bus:AuditExempt-NoAccountantsReport 2025-02-07 2026-02-28 16237873 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-07 2026-02-28 16237873 frs-bus:Director1 2025-02-07 2026-02-28 16237873 frs-bus:Director2 2025-02-07 2026-02-28 16237873 frs-countries:EnglandWales 2025-02-07 2026-02-28
Registered number: 16237873
GSC 25 Ltd
Unaudited Financial Statements
For the Period 7 February 2025 to 28 February 2026
Sense of Numbers Ltd
HQ Pudsey, Radley House
Richardshaw Road
Pudsey
West Yorkshire
LS28 6LE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16237873
28 February 2026
Notes £ £
FIXED ASSETS
Investment Properties 4 115,500
115,500
CURRENT ASSETS
Debtors 5 2,429
Cash at bank and in hand 3,569
5,998
Creditors: Amounts Falling Due Within One Year 6 (137,068 )
NET CURRENT ASSETS (LIABILITIES) (131,070 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,570 )
NET LIABILITIES (15,570 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (15,670 )
SHAREHOLDERS' FUNDS (15,570)
For the period ending 28 February 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 Profit and Loss Account.
On behalf of the board
Mrs Szabina Chand
Director
Mr Guarav Chand
Director
10th September 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
GSC 25 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16237873 . The registered office is 22.24 East Park Drive, Leeds, West Yorkshire, LS9 9JH.
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.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
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4. Investment Property
28 February 2026
£
Fair Value
As at 7 February 2025 and 28 February 2026 115,500
5. Debtors
28 February 2026
£
Due within one year
Due after more than one year
Other debtors 2,429
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
28 February 2026
£
Trade creditors (1 )
Other loans 82,500
Other creditors 13,750
Directors' loan accounts 40,819
137,068
7. Share Capital
28 February 2026
£
Allotted, Called up and fully paid 100
Page 3