Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03162200 Mr Lakhvir Singh Dr Martin Ziarati Prof Mohamad Ziarati Mrs Zena Ziarati Mrs Zena Ziarati iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03162200 2025-03-31 03162200 2026-03-31 03162200 2025-04-01 2026-03-31 03162200 frs-core:CurrentFinancialInstruments 2026-03-31 03162200 frs-core:ComputerEquipment 2026-03-31 03162200 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03162200 frs-core:ComputerEquipment 2025-03-31 03162200 frs-core:ShareCapital 2026-03-31 03162200 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03162200 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03162200 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03162200 frs-bus:SmallEntities 2025-04-01 2026-03-31 03162200 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03162200 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03162200 frs-bus:Director1 2025-04-01 2026-03-31 03162200 frs-bus:Director2 2025-04-01 2026-03-31 03162200 frs-bus:Director3 2025-04-01 2026-03-31 03162200 frs-bus:Director4 2025-04-01 2026-03-31 03162200 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 03162200 frs-countries:EnglandWales 2025-04-01 2026-03-31 03162200 2024-03-31 03162200 2025-03-31 03162200 2024-04-01 2025-03-31 03162200 frs-core:CurrentFinancialInstruments 2025-03-31 03162200 frs-core:ShareCapital 2025-03-31 03162200 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03162200
CENTRE FOR FACTORIES OF THE FUTURE LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Shah & Co (Accountants) Ltd
Chartered Certified Accountants
1st Floor Cashs Business Centre
228 Widdrington Road
Coventry
West Midlands
CV1 4PB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03162200
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,785 2,232
1,785 2,232
CURRENT ASSETS
Debtors 5 57,992 78,251
Cash at bank and in hand 18,998 13,715
76,990 91,966
Creditors: Amounts Falling Due Within One Year 6 (2,713 ) (4,902 )
NET CURRENT ASSETS (LIABILITIES) 74,277 87,064
TOTAL ASSETS LESS CURRENT LIABILITIES 76,062 89,296
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,310 ) (1,310 )
NET ASSETS 74,752 87,986
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 74,652 87,886
SHAREHOLDERS' FUNDS 74,752 87,986
Page 1
Page 2
For the year ending 31 March 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
Prof Mohamad Ziarati
Director
21/09/2026
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
CENTRE FOR FACTORIES OF THE FUTURE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03162200 . The registered office is Berkeley House, 6-8 The Square, Kenilowrth, Warwickshire, CV8 1EB.
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. 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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 10)
9 10
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 18,174
As at 31 March 2026 18,174
Depreciation
As at 1 April 2025 15,942
Provided during the period 447
As at 31 March 2026 16,389
Net Book Value
As at 31 March 2026 1,785
As at 1 April 2025 2,232
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 57,992 78,251
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (2 ) (1 )
Other creditors 1,351 1,351
Taxation and social security 1,364 3,552
2,713 4,902
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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