Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 13535430 Mr Nikhil Kamath Mr Hardeepsingh Mehe Mr Vivekanand Narasimhan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13535430 2025-07-31 13535430 2026-07-31 13535430 2025-08-01 2026-07-31 13535430 frs-core:CurrentFinancialInstruments 2026-07-31 13535430 frs-core:Non-currentFinancialInstruments 2026-07-31 13535430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-07-31 13535430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-01 2026-07-31 13535430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 13535430 frs-core:PlantMachinery 2026-07-31 13535430 frs-core:PlantMachinery 2025-08-01 2026-07-31 13535430 frs-core:PlantMachinery 2025-07-31 13535430 frs-core:ShareCapital 2026-07-31 13535430 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 13535430 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 13535430 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 13535430 frs-bus:SmallEntities 2025-08-01 2026-07-31 13535430 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 13535430 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 13535430 frs-core:CostValuation 2025-07-31 13535430 frs-core:DisposalsRepaymentsInvestments 2026-07-31 13535430 frs-core:CostValuation 2026-07-31 13535430 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 13535430 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2026-07-31 13535430 frs-core:ProvisionsForImpairmentInvestments 2026-07-31 13535430 frs-bus:Director1 2025-08-01 2026-07-31 13535430 frs-bus:Director2 2025-08-01 2026-07-31 13535430 frs-bus:Director3 2025-08-01 2026-07-31 13535430 frs-countries:EnglandWales 2025-08-01 2026-07-31 13535430 2024-07-31 13535430 2025-07-31 13535430 2024-08-01 2025-07-31 13535430 frs-core:CurrentFinancialInstruments 2025-07-31 13535430 frs-core:Non-currentFinancialInstruments 2025-07-31 13535430 frs-core:ShareCapital 2025-07-31 13535430 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 13535430
Nkhm Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13535430
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 476,471 475,935
Investments 4 18,250 45,840
494,721 521,775
CURRENT ASSETS
Debtors 5 318,314 88,314
Cash at bank and in hand 17,762 25,316
336,076 113,630
Creditors: Amounts Falling Due Within One Year 6 (1,076 ) (1,075 )
NET CURRENT ASSETS (LIABILITIES) 335,000 112,555
TOTAL ASSETS LESS CURRENT LIABILITIES 829,721 634,330
Creditors: Amounts Falling Due After More Than One Year 7 (828,058 ) (633,058 )
NET ASSETS 1,663 1,272
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 663 272
SHAREHOLDERS' FUNDS 1,663 1,272
Page 1
Page 2
For the year ending 31 July 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
Mr Nikhil Kamath
Director
01/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Freehold 1% straight line
Plant & Machinery 25% striaght line
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2025 475,673 350 476,023
Additions - 831 831
As at 31 July 2026 475,673 1,181 476,854
Depreciation
As at 1 August 2025 - 88 88
Provided during the period - 295 295
As at 31 July 2026 - 383 383
Net Book Value
As at 31 July 2026 475,673 798 476,471
As at 1 August 2025 475,673 262 475,935
Page 3
Page 4
4. Investments
Other
£
Cost or Valuation
As at 1 August 2025 45,840
Disposals (26,425 )
As at 31 July 2026 19,415
Provision
As at 1 August 2025 -
Impairment losses 1,165
As at 31 July 2026 1,165
Net Book Value
As at 31 July 2026 18,250
As at 1 August 2025 45,840
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 230,000 -
Amounts owed by subsidiaries 88,314 88,314
318,314 88,314
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 -
Other creditors 775 775
Accruals and deferred income 300 300
1,076 1,075
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 337,465 337,465
Other creditors 490,593 295,593
828,058 633,058
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4