Acorah Software Products - Accounts Production 19.4.351 false true false 1 March 2025 28 February 2026 28 February 2026 16239146 Mr Osman Osman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16239146 2025-02-28 16239146 2026-02-28 16239146 2025-03-01 2026-02-28 16239146 frs-core:CurrentFinancialInstruments 2026-02-28 16239146 frs-core:ShareCapital 2026-02-28 16239146 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 16239146 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 16239146 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 16239146 frs-bus:SmallEntities 2025-03-01 2026-02-28 16239146 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 16239146 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 16239146 frs-bus:Director1 2025-03-01 2026-02-28 16239146 frs-bus:Director1 2025-02-28 16239146 frs-bus:Director1 2026-02-28 16239146 frs-countries:EnglandWales 2025-03-01 2026-02-28
Registered number: 16239146
Balerions LTD
Unaudited Financial Statements
For The Year Ended 28 February 2026
Osman Accountants LTD
Selby Centre
Selby Road
London
N17 8JL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16239146
2026
Notes £ £
CURRENT ASSETS
Debtors 4 1,560
Investments 5 1
1,561
Creditors: Amounts Falling Due Within One Year 6 (3,553 )
NET CURRENT ASSETS (LIABILITIES) (1,992 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,992 )
NET LIABILITIES (1,992 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (1,993 )
SHAREHOLDERS' FUNDS (1,992)
For the year 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 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 Osman Osman
Director
28/09/2026
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
Balerions LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16239146 . The registered office is Avicenna House 258-262, Romford Road, E7 9HZ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Debtors
2026
£
Due within one year
Other debtors 1,560
5. Current Asset Investments
2026
£
Own shares, held for sale 1
6. Creditors: Amounts Falling Due Within One Year
2026
£
Trade creditors (1 )
Bank loans and overdrafts 3,554
3,553
7. Share Capital
2026
£
Allotted, Called up and fully paid 1
Page 2
Page 3
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Osman Osman 1,560 - - - 1,560
The above loan is unsecured, interest free and repayable on demand.
Page 3