Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2023 1 July 2022 false 1 July 2023 31 December 2024 31 December 2024 02875359 Mrs Alex Haining Mrs Joanna Fife Mr William Haining Mrs Joanna Fife iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02875359 2023-06-30 02875359 2024-12-31 02875359 2023-07-01 2024-12-31 02875359 frs-core:CurrentFinancialInstruments 2024-12-31 02875359 frs-core:ComputerEquipment 2024-12-31 02875359 frs-core:ComputerEquipment 2023-07-01 2024-12-31 02875359 frs-core:ComputerEquipment 2023-06-30 02875359 frs-core:ShareCapital 2024-12-31 02875359 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02875359 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-12-31 02875359 frs-bus:FilletedAccounts 2023-07-01 2024-12-31 02875359 frs-bus:SmallEntities 2023-07-01 2024-12-31 02875359 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-12-31 02875359 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-12-31 02875359 frs-core:ListedExchangeTraded 2024-12-31 02875359 frs-core:ListedExchangeTraded 2023-06-30 02875359 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 02875359 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 02875359 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02875359 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 02875359 frs-bus:Director1 2023-07-01 2024-12-31 02875359 frs-bus:Director2 2023-07-01 2024-12-31 02875359 frs-bus:Director3 2023-07-01 2024-12-31 02875359 frs-bus:CompanySecretary1 2023-07-01 2024-12-31 02875359 frs-core:CurrentFinancialInstruments 1 2024-12-31 02875359 frs-countries:EnglandWales 2023-07-01 2024-12-31 02875359 2022-06-30 02875359 2023-06-30 02875359 2022-07-01 2023-06-30 02875359 frs-core:CurrentFinancialInstruments 2023-06-30 02875359 frs-core:ShareCapital 2023-06-30 02875359 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 02875359 frs-core:CurrentFinancialInstruments 1 2023-06-30
Registered number: 02875359
Balmuir Investments Ltd
Unaudited Financial Statements
For the Period 1 July 2023 to 31 December 2024
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02875359
31 December 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 559
Investments 5 7,750 7,750
7,750 8,309
CURRENT ASSETS
Debtors 6 2,083,341 2,811,119
Investments 7 738,462 150,462
Cash at bank and in hand 116,935 14,953
2,938,738 2,976,534
Creditors: Amounts Falling Due Within One Year 8 (4,513 ) (42,858 )
NET CURRENT ASSETS (LIABILITIES) 2,934,225 2,933,676
TOTAL ASSETS LESS CURRENT LIABILITIES 2,941,975 2,941,985
NET ASSETS 2,941,975 2,941,985
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 2,940,975 2,940,985
SHAREHOLDERS' FUNDS 2,941,975 2,941,985
Page 1
Page 2
For the period 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
Mrs Joanna Fife
Director
26/06/2025
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
Balmuir Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02875359 . The registered office is JML Business Services Limited, 25 Church Street, Godalming, Surrey, GU7 1EL.
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. 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:
Computer Equipment 3 years straight line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 1,677
As at 31 December 2024 1,677
Depreciation
As at 1 July 2023 1,118
Provided during the period 559
As at 31 December 2024 1,677
Net Book Value
As at 31 December 2024 -
As at 1 July 2023 559
5. Investments
Listed
£
Cost
As at 1 July 2023 7,750
As at 31 December 2024 7,750
Provision
As at 1 July 2023 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 7,750
As at 1 July 2023 7,750
Page 3
Page 4
6. Debtors
31 December 2024 30 June 2023
£ £
Due within one year
Corporation tax control 37,006 37,006
Sundry debtors 23,328 718,102
VAT 792 990
Amounts owed by group undertakings 2,022,215 2,055,021
2,083,341 2,811,119
7. Current Asset Investments
31 December 2024 30 June 2023
£ £
Unlisted investments 738,462 150,462
8. Creditors: Amounts Falling Due Within One Year
31 December 2024 30 June 2023
£ £
Trade creditors - (2 )
Bank loans and overdrafts 53 -
Sundry creditors 1,100 862
Accruals and deferred income 3,360 6,370
Amounts owed to group undertakings - 35,628
4,513 42,858
9. Share Capital
31 December 2024 30 June 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4