Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12903649 Mr Marcus Askam-Yates iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12903649 2023-09-30 12903649 2024-09-30 12903649 2023-10-01 2024-09-30 12903649 frs-core:CurrentFinancialInstruments 2024-09-30 12903649 frs-core:Non-currentFinancialInstruments 2024-09-30 12903649 frs-core:ComputerEquipment 2024-09-30 12903649 frs-core:ComputerEquipment 2023-10-01 2024-09-30 12903649 frs-core:ComputerEquipment 2023-09-30 12903649 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 12903649 frs-core:RevaluationReserve 2023-10-01 2024-09-30 12903649 frs-core:RevaluationReserve 2023-09-30 12903649 frs-core:RevaluationReserve 2024-09-30 12903649 frs-core:ShareCapital 2024-09-30 12903649 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12903649 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12903649 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12903649 frs-bus:SmallEntities 2023-10-01 2024-09-30 12903649 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12903649 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12903649 frs-bus:Director1 2023-10-01 2024-09-30 12903649 frs-countries:EnglandWales 2023-10-01 2024-09-30 12903649 2022-09-30 12903649 2023-09-30 12903649 2022-10-01 2023-09-30 12903649 frs-core:CurrentFinancialInstruments 2023-09-30 12903649 frs-core:Non-currentFinancialInstruments 2023-09-30 12903649 frs-core:RevaluationReserve 2023-09-30 12903649 frs-core:ShareCapital 2023-09-30 12903649 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12903649
Orange Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12903649
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 395 1,308
Investment Properties 5 2,345,000 2,150,000
2,345,395 2,151,308
CURRENT ASSETS
Debtors 6 44,874 23,680
Cash at bank and in hand 11,569 2,445
56,443 26,125
Creditors: Amounts Falling Due Within One Year 7 (191,554 ) (683,380 )
NET CURRENT ASSETS (LIABILITIES) (135,111 ) (657,255 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,210,284 1,494,053
Creditors: Amounts Falling Due After More Than One Year 8 (1,515,435 ) (1,026,576 )
NET ASSETS 694,849 467,477
CAPITAL AND RESERVES
Called up share capital 9 1 1
Revaluation reserve 10 798,202 540,372
Profit and Loss Account (103,354 ) (72,896 )
SHAREHOLDERS' FUNDS 694,849 467,477
Page 1
Page 2
For the year ending 30 September 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.
On behalf of the board
Mr Marcus Askam-Yates
Director
04/06/2025
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
Orange Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12903649 . The registered office is Brankley House Far End, Boothby Graffoe, Lincoln, LN5 0LG.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
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:
Leasehold Nil
Computer Equipment 33% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 October 2023 2,768
As at 30 September 2024 2,768
Depreciation
As at 1 October 2023 1,460
Provided during the period 913
As at 30 September 2024 2,373
Net Book Value
As at 30 September 2024 395
As at 1 October 2023 1,308
Page 3
Page 4
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 2,150,000
Additions 107,120
Disposals (190,000 )
Revaluations 277,880
As at 30 September 2024 2,345,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 44,874 23,680
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 11,724 6,788
Other creditors 1 -
Accruals and deferred income 600 600
Director's loan account 179,229 675,992
191,554 683,380
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,515,435 1,026,576
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Reserves
Revaluation Reserve
£
As at 1 October 2023 540,372
Net investment property revaluation reserve 257,830
As at 30 September 2024 798,202
Page 4