Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 07294084 Dr Alif Moosajee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07294084 2025-06-30 07294084 2026-06-30 07294084 2025-07-01 2026-06-30 07294084 frs-core:CurrentFinancialInstruments 2026-06-30 07294084 frs-core:Non-currentFinancialInstruments 2026-06-30 07294084 frs-core:ComputerEquipment 2026-06-30 07294084 frs-core:ComputerEquipment 2025-07-01 2026-06-30 07294084 frs-core:ComputerEquipment 2025-06-30 07294084 frs-core:FurnitureFittings 2026-06-30 07294084 frs-core:FurnitureFittings 2025-07-01 2026-06-30 07294084 frs-core:FurnitureFittings 2025-06-30 07294084 frs-core:NetGoodwill 2026-06-30 07294084 frs-core:NetGoodwill 2025-07-01 2026-06-30 07294084 frs-core:NetGoodwill 2025-06-30 07294084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 07294084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 07294084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 07294084 frs-core:PlantMachinery 2026-06-30 07294084 frs-core:PlantMachinery 2025-07-01 2026-06-30 07294084 frs-core:PlantMachinery 2025-06-30 07294084 frs-core:ShareCapital 2026-06-30 07294084 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 07294084 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 07294084 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 07294084 frs-bus:SmallEntities 2025-07-01 2026-06-30 07294084 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 07294084 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 07294084 frs-core:UnlistedNon-exchangeTraded 2026-06-30 07294084 frs-core:UnlistedNon-exchangeTraded 2025-06-30 07294084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 07294084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-06-30 07294084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 07294084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 07294084 frs-bus:Director1 2025-07-01 2026-06-30 07294084 frs-countries:EnglandWales 2025-07-01 2026-06-30 07294084 2024-06-30 07294084 2025-06-30 07294084 2024-07-01 2025-06-30 07294084 frs-core:CurrentFinancialInstruments 2025-06-30 07294084 frs-core:Non-currentFinancialInstruments 2025-06-30 07294084 frs-core:ShareCapital 2025-06-30 07294084 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 07294084
Alif Moosajee Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Ortu Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07294084
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 279,894 318,885
Investments 6 13,905 13,905
293,799 332,790
CURRENT ASSETS
Stocks 7 10,000 10,000
Debtors 8 937,893 811,015
Cash at bank and in hand 109,575 124,933
1,057,468 945,948
Creditors: Amounts Falling Due Within One Year 9 (224,467 ) (267,466 )
NET CURRENT ASSETS (LIABILITIES) 833,001 678,482
TOTAL ASSETS LESS CURRENT LIABILITIES 1,126,800 1,011,272
Creditors: Amounts Falling Due After More Than One Year 10 - (61,820 )
NET ASSETS 1,126,800 949,452
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 1,126,798 949,450
SHAREHOLDERS' FUNDS 1,126,800 949,452
Page 1
Page 2
For the year ending 30 June 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
Dr Alif Moosajee
Director
08/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alif Moosajee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07294084 . The registered office is Oakdale Dental , 23 Fosse Road Central , Leicester, Leicestershire, LE3 5PU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold None
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 20% Reducing balance
2.5. 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.
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2.6. 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.
Current and deferred tax are recognised in profit or loss for the year, 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 year was: 18 (2025: 15)
18 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2025 604,831
As at 30 June 2026 604,831
Amortisation
As at 1 July 2025 604,831
As at 30 June 2026 604,831
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 62,787 273,340 420,140 3,887 760,154
Additions - 3,500 4,734 7,051 15,285
As at 30 June 2026 62,787 276,840 424,874 10,938 775,439
Depreciation
As at 1 July 2025 - 203,428 236,442 1,399 441,269
Provided during the period - 14,682 37,686 1,908 54,276
As at 30 June 2026 - 218,110 274,128 3,307 495,545
Net Book Value
As at 30 June 2026 62,787 58,730 150,746 7,631 279,894
As at 1 July 2025 62,787 69,912 183,698 2,488 318,885
6. Investments
Unlisted
£
Cost or Valuation
As at 1 July 2025 13,905
As at 30 June 2026 13,905
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 13,905
As at 1 July 2025 13,905
7. Stocks
2026 2025
£ £
Stock 10,000 10,000
Page 5
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8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 21,674 19,315
Other debtors 916,219 719,835
Director's loan account - 71,865
937,893 811,015
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 28,541 40,319
Bank loans and overdrafts - 47,512
Corporation tax 101,078 60,970
Other creditors 94,848 118,665
224,467 267,466
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 61,820
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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