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Acorah Software Products - Accounts Production 10.1.046 false 1 February 2018 31 January 2019 31 January 2019 09381212 Mr Tarun Shahani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09381212 2018-01-31 09381212 2019-01-31 09381212 2018-02-01 2019-01-31 09381212 frs-core:CurrentFinancialInstruments 2019-01-31 09381212 frs-core:CurrentFinancialInstruments 2018-02-01 2019-01-31 09381212 frs-core:Non-currentFinancialInstruments 2019-01-31 09381212 frs-core:Non-currentFinancialInstruments 2018-02-01 2019-01-31 09381212 frs-core:CurrentFinancialInstruments 2018-02-01 2019-01-31 09381212 frs-core:CurrentFinancialInstruments 2019-01-31 09381212 frs-core:AfterOneYear 2018-02-01 2019-01-31 09381212 frs-core:BetweenOneFiveYears 2018-02-01 2019-01-31 09381212 frs-core:BetweenOneFiveYears 2019-01-31 09381212 frs-core:ComputerEquipment 2019-01-31 09381212 frs-core:ComputerEquipment 2018-02-01 2019-01-31 09381212 frs-core:ComputerEquipment 2018-01-31 09381212 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2018-01-31 09381212 dpl-frs:DistributionCosts dpl-frs:Item11 2017-02-01 2018-01-31 09381212 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2017-02-01 2018-01-31 09381212 dpl-frs:Item12 2017-02-01 2018-01-31 09381212 dpl-frs:Item12 2017-01-31 09381212 dpl-frs:Item12 2018-01-31 09381212 dpl-frs:CostSales dpl-frs:Item12 2017-02-01 2018-01-31 09381212 dpl-frs:CostSales dpl-frs:Item12 2017-01-31 09381212 dpl-frs:CostSales dpl-frs:Item12 2018-01-31 09381212 dpl-frs:DistributionCosts dpl-frs:Item12 2017-02-01 2018-01-31 09381212 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2017-02-01 2018-01-31 09381212 1 2017-02-01 2018-01-31 09381212 frs-countries:EnglandWales 2017-02-01 2018-01-31
Registered number: 09381212
Basaho Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2019
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 09381212
2019 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 536 -
536 -
CURRENT ASSETS
Stocks 4 6,826 1,537
Debtors 5 11,352 8,607
Cash at bank and in hand 2,303 391
20,481 10,535
Creditors: Amounts Falling Due Within One Year 6 (30,671 ) (10,685 )
NET CURRENT ASSETS (LIABILITIES) (10,190 ) (150 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,654 ) (150 )
NET ASSETS (9,654 ) (150 )
CAPITAL AND RESERVES
Called up share capital 7 101 1
Profit and Loss Account (9,755 ) (151 )
SHAREHOLDERS' FUNDS (9,654) (150)
Page 1
For the year ending 31 January 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • 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 Tarun Shahani
07/08/2019

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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:
Computer Equipment 33% Straight Line
1.4. 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.
1.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

1.6. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Page 3
1.7. Conversion to FRS 102
The company has adopted FRS 102 for the year ended 31 January 2019, with the date of transition being 1 February 2017. On transition, management have considered the effect of any changes in accounting treatment from UK GAAP to FRS 102 for this company but do not consider there to be any material changes that would warrant restatement of the comparative financials.
2. Average Number of Employees
Average number of employees, including directors, during the year was nil.
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2018 -
Additions 800
As at 31 January 2019 800
Depreciation
As at 1 February 2018 -
Provided during the period 264
As at 31 January 2019 264
Net Book Value
As at 31 January 2019 536
As at 1 February 2018 -
4. Stocks
2019 2018
£ £
Stock - finished goods 6,826 1,537
6,826 1,537
5. Debtors
2019 2018
£ £
Due within one year
Trade debtors 978 8,607
Prepayments and accrued income 9,257 -
VAT 1,117 -
11,352 8,607
Page 4
6. Creditors: Amounts Falling Due Within One Year
2019 2018
£ £
Trade creditors 289 -
Accruals and deferred income 720 150
Director's loan account 29,662 10,535
30,671 10,685
7. Share Capital
2019 2018
Allotted, Called up and fully paid 101 1
8. Related Party Transactions
The company was controlled throughout the current period by Mr Tarun Shahani by virtue of his 100% voting right in the company.
9. General Information
Basaho Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09381212. The registered office is 7 Curtis Drive, London, W3 6YL.
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