Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 13622474 Mr Farhad Momeni Ms Nina Shaffie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13622474 2025-09-30 13622474 2026-09-30 13622474 2025-10-01 2026-09-30 13622474 frs-core:CurrentFinancialInstruments 2026-09-30 13622474 frs-core:ShareCapital 2026-09-30 13622474 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 13622474 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 13622474 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 13622474 frs-bus:SmallEntities 2025-10-01 2026-09-30 13622474 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 13622474 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 13622474 frs-bus:Director1 2025-10-01 2026-09-30 13622474 frs-bus:Director2 2025-10-01 2026-09-30 13622474 frs-countries:EnglandWales 2025-10-01 2026-09-30 13622474 2024-09-30 13622474 2025-09-30 13622474 2024-10-01 2025-09-30 13622474 frs-core:CurrentFinancialInstruments 2025-09-30 13622474 frs-core:ShareCapital 2025-09-30 13622474 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: 13622474
FMNS Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 September 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13622474
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Investments 4 57,215 57,215
Cash at bank and in hand 800 553
58,015 57,768
Creditors: Amounts Falling Due Within One Year 5 (20,227 ) (39,351 )
NET CURRENT ASSETS (LIABILITIES) 37,788 18,417
TOTAL ASSETS LESS CURRENT LIABILITIES 37,788 18,417
NET ASSETS 37,788 18,417
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 37,688 18,317
SHAREHOLDERS' FUNDS 37,788 18,417
Page 1
Page 2
For the year ending 30 September 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 Farhad Momeni
Director
15/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
FMNS Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13622474 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Current Asset Investments
2026 2025
£ £
Other investments, held for sale 57,215 57,215
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 420 421
Amounts owed to related parties 19,807 38,930
20,227 39,351
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4