Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10996326 Mr Nicholas Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10996326 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 10996326 2024-03-31 10996326 2025-03-31 10996326 2024-04-01 2025-03-31 10996326 frs-core:CurrentFinancialInstruments 2025-03-31 10996326 frs-core:Non-currentFinancialInstruments 2025-03-31 10996326 frs-core:MotorVehicles 2025-03-31 10996326 frs-core:MotorVehicles 2024-04-01 2025-03-31 10996326 frs-core:MotorVehicles 2024-03-31 10996326 frs-core:PlantMachinery 2025-03-31 10996326 frs-core:PlantMachinery 2024-04-01 2025-03-31 10996326 frs-core:PlantMachinery 2024-03-31 10996326 frs-core:WithinOneYear 2025-03-31 10996326 frs-core:SharePremium 2025-03-31 10996326 frs-core:ShareCapital 2025-03-31 10996326 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10996326 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10996326 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10996326 frs-bus:SmallEntities 2024-04-01 2025-03-31 10996326 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10996326 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10996326 frs-bus:Director1 2024-04-01 2025-03-31 10996326 frs-countries:EnglandWales 2024-04-01 2025-03-31 10996326 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 10996326 2023-03-31 10996326 2024-03-31 10996326 2023-04-01 2024-03-31 10996326 frs-core:CurrentFinancialInstruments 2024-03-31 10996326 frs-core:Non-currentFinancialInstruments 2024-03-31 10996326 frs-core:BetweenOneFiveYears 2024-03-31 10996326 frs-core:WithinOneYear 2024-03-31 10996326 frs-core:SharePremium 2024-03-31 10996326 frs-core:ShareCapital 2024-03-31 10996326 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10996326
Crown Oak Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10996326
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,752 15,676
Investment Properties 5 37,823,000 36,909,000
37,829,752 36,924,676
CURRENT ASSETS
Debtors 6 29,642 42,016
Cash at bank and in hand 531,014 1,018,607
560,656 1,060,623
Creditors: Amounts Falling Due Within One Year 7 (1,083,116 ) (507,593 )
NET CURRENT ASSETS (LIABILITIES) (522,460 ) 553,030
TOTAL ASSETS LESS CURRENT LIABILITIES 37,307,292 37,477,706
Creditors: Amounts Falling Due After More Than One Year 8 (26,307,401 ) (26,308,294 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,460,000 ) (1,231,000 )
NET ASSETS 9,539,891 9,938,412
CAPITAL AND RESERVES
Called up share capital 1,100 1,100
Share premium account 4,838,727 4,838,727
Profit and Loss Account 4,700,064 5,098,585
SHAREHOLDERS' FUNDS 9,539,891 9,938,412
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Page 2
For the year ending 31 March 2025 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 Nicholas Fox
Director
9 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Crown Oak Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10996326 . The registered office is Unit D, Whitsundoles Farm, Broughton Road, Salford, Milton Keynes, MK17 8BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in accordance with the FRS 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.

Rental income from the investment properties is recognised with reference to the shorthold tenancy agreement in place for the respective property.
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:
Plant & Machinery 25% Straight Line
Motor Vehicles 20% Reducing Balance
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.
Changes in fair value, net of any deferred taxation, are included within the profit and loss account reserve within Shareholders' funds on the balance sheet. These changes in fair value, net of deferred taxation, are non-distributable elements of the company's profit and loss account reserve.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was  4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 April 2024 5,907 29,791 35,698
As at 31 March 2025 5,907 29,791 35,698
Depreciation
As at 1 April 2024 161 19,861 20,022
Provided during the period 1,477 7,447 8,924
As at 31 March 2025 1,638 27,308 28,946
Net Book Value
As at 31 March 2025 4,269 2,483 6,752
As at 1 April 2024 5,746 9,930 15,676
Included in the above is an assets held on hire purchase or finance leases with a net book value of £2,483 (2023: £34,931). Depreciation of £7,447 was charged on this assets in the year.
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 36,909,000
Revaluations 914,000
As at 31 March 2025 37,823,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,012 42,016
Prepayments and accrued income 16,630 -
29,642 42,016
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,738 5,213
Trade creditors 909 22
Bank loans and overdrafts 5,492 5,388
Other taxes and social security 3,191 4,538
Other creditors 1,071,786 492,432
1,083,116 507,593
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 1,738
Bank loans 26,307,401 26,306,556
26,307,401 26,308,294
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 26,283,026 26,276,516
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by way of a fixed and floating charge on the assets of the company.
2025 2024
£ £
Bank loans and overdrafts 26,283,026 26,276,516
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,738 5,213
Later than one year and not later than five years - 1,738
1,738 6,951
1,738 6,951
11. Directors Advances, Credits and Guarantees
Included in other creditors due within one year is £580,729 (2024: £460) due to a director. During the year, the company was advanced £1,178,851 by the director, and made repayments of £598,582 to the director.
During the year, the company declared dividends of £1,097,500.
The above loan is unsecured and repayable on demand.
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