Acorah Software Products - Accounts Production 19.4.351 false true 30 November 2025 20 November 2024 false 1 December 2025 29 July 2026 29 July 2026 16091847 Najam Khan Najam Khan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16091847 2025-11-30 16091847 2026-07-29 16091847 2025-12-01 2026-07-29 16091847 frs-core:CurrentFinancialInstruments 2026-07-29 16091847 frs-core:FurnitureFittings 2026-07-29 16091847 frs-core:FurnitureFittings 2025-12-01 2026-07-29 16091847 frs-core:FurnitureFittings 2025-11-30 16091847 frs-core:ShareCapital 2026-07-29 16091847 frs-core:RetainedEarningsAccumulatedLosses 2026-07-29 16091847 frs-bus:PrivateLimitedCompanyLtd 2025-12-01 2026-07-29 16091847 frs-bus:FilletedAccounts 2025-12-01 2026-07-29 16091847 frs-bus:SmallEntities 2025-12-01 2026-07-29 16091847 frs-bus:AuditExempt-NoAccountantsReport 2025-12-01 2026-07-29 16091847 frs-bus:SmallCompaniesRegimeForAccounts 2025-12-01 2026-07-29 16091847 1 2025-12-01 2026-07-29 16091847 frs-bus:Director1 2025-12-01 2026-07-29 16091847 frs-countries:EnglandWales 2025-12-01 2026-07-29 16091847 2024-11-19 16091847 2025-11-30 16091847 2024-11-20 2025-11-30 16091847 frs-core:CurrentFinancialInstruments 2025-11-30 16091847 frs-core:ShareCapital 2025-11-30 16091847 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30
Registered number: 16091847
NK Overseas Ltd
Unaudited Financial Statements
For the Period 1 December 2025 to 29 July 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16091847
29 July 2026 30 November 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,070
- 1,070
CURRENT ASSETS
Stocks - 5,385
Debtors 5 1 1
Cash at bank and in hand 23,517 8,953
23,518 14,339
Creditors: Amounts Falling Due Within One Year 6 (23,517 ) (6,895 )
NET CURRENT ASSETS (LIABILITIES) 1 7,444
TOTAL ASSETS LESS CURRENT LIABILITIES 1 8,514
NET ASSETS 1 8,514
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account - 8,513
SHAREHOLDERS' FUNDS 1 8,514
Page 1
Page 2
For the period ending 29 July 2026 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
Najam Khan
Director
28/08/2026
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
NK Overseas Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16091847 . The registered office is 57 Woodside Road, Beeston, Nottingham, Nottinghamshire, NG9 2SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The company ceased to trade on 29 July 2026. These unaudited financial statements have not been prepared on a going concern basis, and have instead been prepared on a break-up basis 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. 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:
Fixtures & Fittings - 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2025 1,300
Disposals (1,300 )
As at 29 July 2026 -
Depreciation
As at 1 December 2025 230
Provided during the period 170
Disposals (400 )
As at 29 July 2026 -
Net Book Value
As at 29 July 2026 -
As at 1 December 2025 1,070
5. Debtors
29 July 2026 30 November 2025
£ £
Due within one year
Called up share capital not paid 1 1
6. Creditors: Amounts Falling Due Within One Year
29 July 2026 30 November 2025
£ £
Corporation tax 4,243 5,515
Accruals and deferred income 723 724
Director's loan account 18,551 656
23,517 6,895
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7. Share Capital
29 July 2026 30 November 2025
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
29 July 2026 30 November 2025
£ £
Najam Khan 26,600 15,000
9. Dividends
29 July 2026 30 November 2025
£ £
On equity shares:
Interim dividend paid 15,000 15,000
Final dividend paid 11,600 -
26,600 15,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Najam Khan by virtue of his ownership of 100% of the issued share capital in the company.
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