Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12345891 Mr Matthew White Mr Matthew Swan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12345891 2023-06-30 12345891 2024-06-30 12345891 2023-07-01 2024-06-30 12345891 frs-core:OtherReservesSubtotal 2024-06-30 12345891 frs-core:ShareCapital 2024-06-30 12345891 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12345891 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12345891 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12345891 frs-bus:SmallEntities 2023-07-01 2024-06-30 12345891 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12345891 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12345891 frs-core:UnlistedNon-exchangeTraded 2024-06-30 12345891 frs-core:UnlistedNon-exchangeTraded 2023-06-30 12345891 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 12345891 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 12345891 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12345891 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 12345891 frs-bus:Director1 2023-07-01 2024-06-30 12345891 frs-bus:Director2 2023-07-01 2024-06-30 12345891 frs-countries:EnglandWales 2023-07-01 2024-06-30 12345891 2022-06-30 12345891 2023-06-30 12345891 2022-07-01 2023-06-30 12345891 frs-core:OtherReservesSubtotal 2023-06-30 12345891 frs-core:ShareCapital 2023-06-30 12345891 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12345891
AVH Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Steven Burton & Co Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12345891
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 3,375,000 3,375,000
3,375,000 3,375,000
CURRENT ASSETS
Cash at bank and in hand 975 976
975 976
NET CURRENT ASSETS (LIABILITIES) 975 976
TOTAL ASSETS LESS CURRENT LIABILITIES 3,375,975 3,375,976
NET ASSETS 3,375,975 3,375,976
CAPITAL AND RESERVES
Called up share capital 5 4 4
Other reserves 2,249,998 2,249,998
Profit and Loss Account 1,125,973 1,125,974
SHAREHOLDERS' FUNDS 3,375,975 3,375,976
For the year ending 30 June 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 Matthew White
Director
Mr Matthew Swan
Director
23/12/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AVH Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12345891 . The registered office is Lambert House, 7 Driberg Way, Braintree, Essex, CM7 1NB.
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. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.3. Investment in subsidiaries
Investments in subsidiaries are held at cost after applying merger relief when required to be applied, less any impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 July 2023 3,375,000
As at 30 June 2024 3,375,000
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 3,375,000
As at 1 July 2023 3,375,000
In a previous year the company acquired 100% of AVH Building Services Ltd via a share for share exchange and cash liability which qualified for merger relief and which, under this relief, has in these financial statements been presented as the fair value acquired represented by the nominal value of the shares issued, merger reserve and cash liability due.
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 2