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 07011362 Mr N Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07011362 2024-12-31 07011362 2025-12-31 07011362 2025-01-01 2025-12-31 07011362 frs-core:CurrentFinancialInstruments 2025-12-31 07011362 frs-core:FurnitureFittings 2025-12-31 07011362 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07011362 frs-core:FurnitureFittings 2024-12-31 07011362 frs-core:MotorVehicles 2025-12-31 07011362 frs-core:MotorVehicles 2025-01-01 2025-12-31 07011362 frs-core:MotorVehicles 2024-12-31 07011362 frs-core:ShareCapital 2025-12-31 07011362 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07011362 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07011362 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07011362 frs-bus:SmallEntities 2025-01-01 2025-12-31 07011362 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07011362 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07011362 frs-core:UnlistedNon-exchangeTraded 2025-12-31 07011362 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07011362 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07011362 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 07011362 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07011362 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 07011362 frs-bus:Director1 2025-01-01 2025-12-31 07011362 frs-countries:EnglandWales 2025-01-01 2025-12-31 07011362 2023-12-31 07011362 2024-12-31 07011362 2024-01-01 2024-12-31 07011362 frs-core:CurrentFinancialInstruments 2024-12-31 07011362 frs-core:ShareCapital 2024-12-31 07011362 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07011362
Nish Trading Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07011362
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,370 28,874
Investments 5 35,000 35,000
50,370 63,874
CURRENT ASSETS
Debtors 6 976,395 558,507
Cash at bank and in hand 6,349,504 5,232,703
7,325,899 5,791,210
Creditors: Amounts Falling Due Within One Year 7 (522,422 ) (144,634 )
NET CURRENT ASSETS (LIABILITIES) 6,803,477 5,646,576
TOTAL ASSETS LESS CURRENT LIABILITIES 6,853,847 5,710,450
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,842 ) (7,218 )
NET ASSETS 6,850,005 5,703,232
CAPITAL AND RESERVES
Called up share capital 300 300
Profit and Loss Account 6,849,705 5,702,932
SHAREHOLDERS' FUNDS 6,850,005 5,703,232
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Page 2
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 N Shah
Director
15th September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nish Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07011362 . The registered office is 1 Hutchings Walk, London, NW11 6LT.
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. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.3. Turnover
Turnover represents the total value of dealing profits during the year
2.4. 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:
Motor Vehicles 25% straight line
Fixtures & Fittings 25% reducing balance
2.5. Financial Instruments
Derivative financial instruments, such as currency spot and forward contracts are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Basic financial instruments are recognised at amortised 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.
2.6. 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.
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2.7. 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.
2.8. Defined contributions plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the disocunt is recognised as a finance cost in profit or loss in the period in which it arises
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 77,990 14,886 92,876
Additions - 1,667 1,667
As at 31 December 2025 77,990 16,553 94,543
Depreciation
As at 1 January 2025 52,744 11,258 64,002
Provided during the period 13,848 1,323 15,171
As at 31 December 2025 66,592 12,581 79,173
Net Book Value
As at 31 December 2025 11,398 3,972 15,370
As at 1 January 2025 25,246 3,628 28,874
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 35,000
As at 31 December 2025 35,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 35,000
As at 1 January 2025 35,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 926,922 457,709
Other debtors 49,473 100,798
976,395 558,507
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 102,537 58,181
Taxation and social security 419,885 86,453
522,422 144,634
Page 6