Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09617678 Mr Christopher Dewhurst Mr Mark Dewhurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09617678 2023-08-31 09617678 2024-08-31 09617678 2023-09-01 2024-08-31 09617678 frs-core:CurrentFinancialInstruments 2024-08-31 09617678 frs-core:ComputerEquipment 2024-08-31 09617678 frs-core:ComputerEquipment 2023-09-01 2024-08-31 09617678 frs-core:ComputerEquipment 2023-08-31 09617678 frs-core:FurnitureFittings 2023-09-01 2024-08-31 09617678 frs-core:PlantMachinery 2024-08-31 09617678 frs-core:PlantMachinery 2023-09-01 2024-08-31 09617678 frs-core:PlantMachinery 2023-08-31 09617678 frs-core:ShareCapital 2024-08-31 09617678 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09617678 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09617678 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09617678 frs-bus:SmallEntities 2023-09-01 2024-08-31 09617678 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09617678 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09617678 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 09617678 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 09617678 frs-bus:Director1 2023-09-01 2024-08-31 09617678 frs-bus:Director2 2023-09-01 2024-08-31 09617678 1 2023-09-01 2024-08-31 09617678 frs-countries:EnglandWales 2023-09-01 2024-08-31 09617678 2022-08-31 09617678 2023-08-31 09617678 2022-09-01 2023-08-31 09617678 frs-core:CurrentFinancialInstruments 2023-08-31 09617678 frs-core:ShareCapital 2023-08-31 09617678 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 09617678 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 09617678 1 2022-09-01 2023-08-31
Registered number: 09617678
Dewhurst Homes Holding Company Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09617678
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,040 3,205
Investment Properties 5 2,004,896 2,004,896
2,006,936 2,008,101
CURRENT ASSETS
Stocks 6 610,281 -
Debtors 7 804,454 631,224
Cash at bank and in hand 299,855 1,017,445
1,714,590 1,648,669
Creditors: Amounts Falling Due Within One Year 8 (31,426 ) (36,938 )
NET CURRENT ASSETS (LIABILITIES) 1,683,164 1,611,731
TOTAL ASSETS LESS CURRENT LIABILITIES 3,690,100 3,619,832
PROVISIONS FOR LIABILITIES
Deferred Taxation (123,319 ) (123,610 )
NET ASSETS 3,566,781 3,496,222
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair Value Reserve 10 368,426 368,426
Profit and Loss Account 3,198,255 3,127,696
SHAREHOLDERS' FUNDS 3,566,781 3,496,222
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For the year ending 31 August 2024 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 Christopher Dewhurst
Director
23/10/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Dewhurst Homes Holding Company Limited , registered number 09617678 , is a company limited by shares incorporated in England & Wales. The Registered Office is 50-54 Berry Lane, Longridge, Preston, Lancashire, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic 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.
2.2. Turnover
Turnover comprises rental income received from investment properties
2.3. 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:
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33.3% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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 all 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. 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.
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3. Average Number of Employees
The average number of employees during the year was as follows:
2024 2023
Directors 2 2
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 3,447 915 4,362
As at 31 August 2024 3,447 915 4,362
Depreciation
As at 1 September 2023 747 410 1,157
Provided during the period 860 305 1,165
As at 31 August 2024 1,607 715 2,322
Net Book Value
As at 31 August 2024 1,840 200 2,040
As at 1 September 2023 2,700 505 3,205
5. Investment Property
2024
£
Fair Value
As at 1 September 2023 and 31 August 2024 2,004,896
6. Stocks
2024 2023
£ £
Stock 610,281 -
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,454 10,739
Corporation tax recoverable assets - 148,485
Amounts owed by associates 801,000 472,000
804,454 631,224
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 599 15,554
Corporation tax 26,645 16,744
VAT 188 626
Accruals and deferred income 2,780 3,300
Directors' loan accounts 1,214 714
31,426 36,938
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair Value Reserve
£
As at 1 September 2023 368,426
As at 31 August 2024 368,426
11. Related Party Transactions
Dewhurst Properties LimitedAssociated Company - The Directors and Shareholders are also Directors and Shareholders of this Company.The Company is owed £496,000 (2023 - £447,000) from Dewhurst Properties Limited in respect of a loan. The loan is interest free and repayable on demand.

Dewhurst Properties Limited

Associated Company - The Directors and Shareholders are also Directors and Shareholders of this Company.

The Company is owed £496,000 (2023 - £447,000) from Dewhurst Properties Limited in respect of a loan. The loan is interest free and repayable on demand.

Dewhurst Holiday Homes LimitedAssociated Company - The Directors and Shareholders are also Directors and Shareholders of this Company.The Company is owed £305,000 (2023 - £25,000) from Dewhurst Holiday Homes Limited in respect of a loan. The loan is interest free and repayable on demand.

Dewhurst Holiday Homes Limited

Associated Company - The Directors and Shareholders are also Directors and Shareholders of this Company.

The Company is owed £305,000 (2023 - £25,000) from Dewhurst Holiday Homes Limited in respect of a loan. The loan is interest free and repayable on demand.

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