Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09357773 Mr Adrian Johnson Mr George Christodoulou Mr George Christodoulou Mr Adrian Johnson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09357773 2023-12-31 09357773 2024-12-31 09357773 2024-01-01 2024-12-31 09357773 frs-core:CurrentFinancialInstruments 2024-12-31 09357773 frs-core:Non-currentFinancialInstruments 2024-12-31 09357773 frs-core:ShareCapital 2024-12-31 09357773 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09357773 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09357773 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09357773 frs-bus:SmallEntities 2024-01-01 2024-12-31 09357773 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09357773 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09357773 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 09357773 frs-bus:OrdinaryShareClass1 2024-12-31 09357773 frs-bus:PreferenceShareClass1 2024-01-01 2024-12-31 09357773 frs-bus:PreferenceShareClass1 2024-12-31 09357773 1 2024-01-01 2024-12-31 09357773 frs-core:CostValuation 2023-12-31 09357773 frs-core:AdditionsToInvestments 2024-12-31 09357773 frs-core:DisposalsRepaymentsInvestments 2024-12-31 09357773 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 09357773 frs-core:CostValuation 2024-12-31 09357773 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 09357773 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 09357773 frs-core:ListedExchangeTraded 2024-12-31 09357773 frs-core:ListedExchangeTraded 2023-12-31 09357773 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 09357773 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-12-31 09357773 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-12-31 09357773 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-12-31 09357773 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 09357773 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 09357773 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 09357773 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09357773 frs-core:UnlistedNon-exchangeTraded 2023-12-31 09357773 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 09357773 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09357773 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09357773 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09357773 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09357773 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 09357773 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09357773 frs-bus:Director1 2024-01-01 2024-12-31 09357773 frs-bus:Director2 2024-01-01 2024-12-31 09357773 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 09357773 frs-countries:EnglandWales 2024-01-01 2024-12-31 09357773 2022-12-31 09357773 2023-12-31 09357773 2023-01-01 2023-12-31 09357773 frs-core:CurrentFinancialInstruments 2023-12-31 09357773 frs-core:Non-currentFinancialInstruments 2023-12-31 09357773 frs-core:ShareCapital 2023-12-31 09357773 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09357773 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 09357773 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31
Registered number: 09357773
Nankilly Investments Ltd
Financial Statements
For The Year Ended 31 December 2024
Christie & Co
Certified Public Accountants
Crews Hill Golf Club
Cattlegate Road
Enfield
EN2 8AZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09357773
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,056,987 1,062,943
1,056,987 1,062,943
CURRENT ASSETS
Debtors 5 1,548,221 1,373,071
Cash at bank and in hand 158,970 245,367
1,707,191 1,618,438
Creditors: Amounts Falling Due Within One Year 6 (17,866 ) (11,858 )
NET CURRENT ASSETS (LIABILITIES) 1,689,325 1,606,580
TOTAL ASSETS LESS CURRENT LIABILITIES 2,746,312 2,669,523
Creditors: Amounts Falling Due After More Than One Year 7 (1,356,276 ) (1,196,326 )
NET ASSETS 1,390,036 1,473,197
CAPITAL AND RESERVES
Called up share capital 8 2,100,000 2,100,000
Profit and Loss Account (709,964 ) (626,803 )
SHAREHOLDERS' FUNDS 1,390,036 1,473,197
Page 1
Page 2
For the year ending 31 December 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 Adrian Johnson
Director
17/03/2025
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
Nankilly Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09357773 . The registered office is Christie & Co, Crews Hill Golf Club, Cattlegate Road, Enfield, EN2 8AZ.
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
Investments in shares that are not group companies are measured at fair value, where possible, with any unrealised or realised gains or losses reflected in the profit or loss.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. 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 year 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.
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.
2.5. Income
U.K. dividend income from investments is recognised on an accruals basis.

Interest income from investments is accounted for on an accruals basis and received gross.

Bank and other interest is accounted for an an accruals basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investments
Listed Unlisted Other Total
£ £ £ £
Cost
As at 1 January 2024 120,737 941,206 1,000 1,062,943
Additions 58,524 324,138 - 382,662
Disposals (128,164 ) (116,017 ) - (244,181 )
Revaluations (22,356 ) (122,081 ) - (144,437 )
As at 31 December 2024 28,741 1,027,246 1,000 1,056,987
Provision
As at 1 January 2024 - - - -
As at 31 December 2024 - - - -
Net Book Value
As at 31 December 2024 28,741 1,027,246 1,000 1,056,987
As at 1 January 2024 120,737 941,206 1,000 1,062,943
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5. Debtors
2024 2023
£ £
Due after more than one year
Amounts recoverable on contracts 268,000 268,000
Amounts owed by subsidiaries 1,214,333 1,039,183
Amounts owed by associates 65,888 65,888
1,548,221 1,373,071
Amounts recoverable on contracts due after more than on year include secured charges of £268,000.
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 11,866 5,858
Accruals and deferred income 6,000 6,000
17,866 11,858
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 1,356,276 1,196,326
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100,000 Ordinary Shares of £ 1.000 each 100,000 100,000
Preference Shares
2024 2023
Allotted, called up and fully paid £ £
2,000,000 Preference Shares of £ 1.000 each 2,000,000 2,000,000
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Adrian Johnson by virtue of his ownership of 75% of the issued share capital in the company.
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