Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10736504 Mr T Hooper Mrs S M Hooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10736504 2024-04-30 10736504 2025-04-30 10736504 2024-05-01 2025-04-30 10736504 frs-core:CurrentFinancialInstruments 2025-04-30 10736504 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 10736504 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10736504 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 10736504 frs-core:RevaluationReserve 2024-05-01 2025-04-30 10736504 frs-core:RevaluationReserve 2024-04-30 10736504 frs-core:RevaluationReserve 2025-04-30 10736504 frs-core:ShareCapital 2025-04-30 10736504 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10736504 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10736504 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10736504 frs-bus:SmallEntities 2024-05-01 2025-04-30 10736504 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10736504 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10736504 frs-bus:Director1 2024-05-01 2025-04-30 10736504 frs-bus:Director2 2024-05-01 2025-04-30 10736504 frs-countries:EnglandWales 2024-05-01 2025-04-30 10736504 2023-04-30 10736504 2024-04-30 10736504 2023-05-01 2024-04-30 10736504 frs-core:CurrentFinancialInstruments 2024-04-30 10736504 frs-core:RevaluationReserve 2024-04-30 10736504 frs-core:ShareCapital 2024-04-30 10736504 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10736504
NDL Investments Ltd
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10736504
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,943,200 1,403,200
1,943,200 1,403,200
CURRENT ASSETS
Debtors 5 22,000 22,000
Cash at bank and in hand 36,441 3,953
58,441 25,953
Creditors: Amounts Falling Due Within One Year 6 (985,445 ) (1,004,280 )
NET CURRENT ASSETS (LIABILITIES) (927,004 ) (978,327 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,016,196 424,873
NET ASSETS 1,016,196 424,873
CAPITAL AND RESERVES
Called up share capital 7 80 80
Revaluation reserve 8 873,602 333,602
Profit and Loss Account 142,514 91,191
SHAREHOLDERS' FUNDS 1,016,196 424,873
For the year ending 30 April 2025 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 T Hooper
Director
24 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
NDL Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10736504 . The registered office is 16 The Ropewalk, Ilkeston, DE7 5HX.
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:
Freehold No depreciation
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. 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 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.
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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 May 2024 1,403,200
Revaluation 540,000
As at 30 April 2025 1,943,200
Net Book Value
As at 30 April 2025 1,943,200
As at 1 May 2024 1,403,200
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by NDL Electrical Installations Ltd 22,000 22,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 16,803 18,384
Directors' loan accounts 464,800 469,257
Amounts owed to Nottingham Developments Ltd 503,842 516,639
985,445 1,004,280
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 80 80
8. Reserves
Revaluation Reserve
£
As at 1 May 2024 333,602
Surplus on revaluation 540,000
As at 30 April 2025 873,602
9. Related Party Transactions
At the balance sheet date, the company owed the directors £464,800 (2024:£469,257). This amount is unsecured, interest free, with no fixed repayment date.
Page 3