Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06031438 Mr Bruce Hutsby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06031438 2023-07-31 06031438 2024-07-31 06031438 2023-08-01 2024-07-31 06031438 frs-core:Non-currentFinancialInstruments 2024-07-31 06031438 frs-core:ShareCapital 2024-07-31 06031438 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06031438 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06031438 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 06031438 frs-bus:SmallEntities 2023-08-01 2024-07-31 06031438 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06031438 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06031438 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 06031438 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 06031438 frs-core:CostValuation 2023-07-31 06031438 frs-core:CostValuation 2024-07-31 06031438 frs-bus:Director1 2023-08-01 2024-07-31 06031438 frs-countries:EnglandWales 2023-08-01 2024-07-31 06031438 2022-07-31 06031438 2023-07-31 06031438 2022-08-01 2023-07-31 06031438 frs-core:Non-currentFinancialInstruments 2023-07-31 06031438 frs-core:ShareCapital 2023-07-31 06031438 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 06031438 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31
Registered number: 06031438
HVR Holdings Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06031438
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,350,000 1,140,000
Investments 5 346,500 346,500
1,696,500 1,486,500
CURRENT ASSETS
Debtors 1,041 717
Cash at bank and in hand 162,571 1,792
163,612 2,509
Creditors: Amounts Falling Due Within One Year (1,098,081 ) (705,909 )
NET CURRENT ASSETS (LIABILITIES) (934,469 ) (703,400 )
TOTAL ASSETS LESS CURRENT LIABILITIES 762,031 783,100
Creditors: Amounts Falling Due After More Than One Year (297,906 ) (559,263 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (91,655 ) (39,154 )
NET ASSETS 372,470 184,683
CAPITAL AND RESERVES
Called up share capital 6 40 40
Fair value reserve 7 274,967 117,463
Profit and Loss Account 97,463 67,180
SHAREHOLDERS' FUNDS 372,470 184,683
Page 1
Page 2
For the year ending 31 July 2024 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Bruce Hutsby
Director
14/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
HVR Holdings Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06031438 . The registered office is Wood Hicks & Co. Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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. 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.
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.4. Consolidated accounts
The director has taken advantage of the exemption from the Company preparing group accounts conferred by section 398 of the Companies Act 2006 on the grounds that the group is headed by a company that qualifies as a small group within the meaning of section 466 of that act.
2.5. Investment in subsidiaries
Investment in subsidiary undertakings are recognised at cost.
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3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost or Valuation
As at 1 August 2023 1,140,000
Revaluation 210,000
As at 31 July 2024 1,350,000
Net Book Value
As at 31 July 2024 1,350,000
As at 1 August 2023 1,140,000
5. Investments
Total
£
Cost
As at 1 August 2023 346,500
As at 31 July 2024 346,500
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 346,500
As at 1 August 2023 346,500
7. Reserves
Fair Value Reserve
£
As at 1 August 2023 117,463
Movements in fair value reserve 157,504
As at 31 July 2024 274,967
Page 4