Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06297082 Mr P M Macildowie Mr J T Minett Mr A Sawyer Mr J T Minett J Minett true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06297082 2023-12-31 06297082 2024-12-31 06297082 2024-01-01 2024-12-31 06297082 frs-core:CurrentFinancialInstruments 2024-12-31 06297082 frs-core:SharePremium 2024-12-31 06297082 frs-core:ShareCapital 2024-12-31 06297082 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06297082 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06297082 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06297082 frs-bus:SmallEntities 2024-01-01 2024-12-31 06297082 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06297082 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06297082 1 2024-01-01 2024-12-31 06297082 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06297082 frs-core:UnlistedNon-exchangeTraded 2023-12-31 06297082 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 06297082 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06297082 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 06297082 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06297082 frs-bus:Director1 2024-01-01 2024-12-31 06297082 frs-bus:Director1 2023-12-31 06297082 frs-bus:Director1 2024-12-31 06297082 frs-bus:Director2 2024-01-01 2024-12-31 06297082 frs-bus:Director3 2024-01-01 2024-12-31 06297082 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06297082 frs-countries:EnglandWales 2024-01-01 2024-12-31 06297082 2022-12-31 06297082 2023-12-31 06297082 2023-01-01 2023-12-31 06297082 frs-core:CurrentFinancialInstruments 2023-12-31 06297082 frs-core:SharePremium 2023-12-31 06297082 frs-core:ShareCapital 2023-12-31 06297082 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06297082
The Spencer Group Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
The Spencer Group Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
The Spencer Group Holdings Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 06297082

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 376,196 |  | 376,196
|  |  | 376,196 |  | 376,196
CURRENT ASSETS
Debtors | 5 | - |  | 386,524 |
Cash at bank and in hand |  | 445,813 |  | 62,714 |
|  | 445,813 |  | 449,238 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,168 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 443,645 |  | 449,238
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 819,841 |  | 825,434
NET ASSETS |  |  | 819,841 |  | 825,434
CAPITAL AND RESERVES
Called up share capital | 7 |  | 300 |  | 300
Share premium account |  |  | 252,139 |  | 252,139
Profit and Loss Account |  |  | 567,402 |  | 572,995
SHAREHOLDERS' FUNDS |  |  | 819,841 |  | 825,434

For the year 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

Mr J T Minett Director
29th August 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Spencer Group Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
The Spencer Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06297082 . The registered office is Suite 501 The Nexus Building, Broadway, Letchworth Garden City, Herts, SG6 9BL.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 January 2024 | 628,435
As at 31 December 2024 | 628,435
Provision
As at 1 January 2024 | 252,239
As at 31 December 2024 | 252,239
Net Book Value
As at 31 December 2024 | 376,196
As at 1 January 2024 | 376,196

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | - |  | 375,000
Amounts owed by group undertakings | - |  | 11,524
| - |  | 386,524

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Directors' loan accounts | 1 |  | -
Amounts owed to group undertakings | 2,167 |  | -
| 2,168 |  | -

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 2
Page 3
The Spencer Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Julian Minett | 375,000 | - | 375,000 | - | -

The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
As at 31 December 2024 the company was owed £nil (2023: £11,524) by its subsidiary company The Spencer Group Limited.
As at 31 December 2024 the company owed £2,167 to its subsidiary company The Spencer Group Limited.
10. Ultimate Controlling Party
The company's ultimate controlling party is J Minett by virtue of his ownership of 99% of the issued share capital in the company.
Page 3