Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 5 January 2023 false 1 April 2024 31 March 2025 31 March 2025 14572904 Dominic Gross Philip Gross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14572904 2024-03-31 14572904 2025-03-31 14572904 2024-04-01 2025-03-31 14572904 frs-core:CurrentFinancialInstruments 2025-03-31 14572904 frs-core:PlantMachinery 2025-03-31 14572904 frs-core:PlantMachinery 2024-04-01 2025-03-31 14572904 frs-core:PlantMachinery 2024-03-31 14572904 frs-core:ShareCapital 2025-03-31 14572904 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14572904 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14572904 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14572904 frs-bus:SmallEntities 2024-04-01 2025-03-31 14572904 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14572904 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14572904 frs-core:CostValuation 2024-03-31 14572904 frs-core:AdditionsToInvestments 2025-03-31 14572904 frs-core:CostValuation 2025-03-31 14572904 frs-core:ListedExchangeTraded 2025-03-31 14572904 frs-core:ListedExchangeTraded 2024-03-31 14572904 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 14572904 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 14572904 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 14572904 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 14572904 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 14572904 frs-core:UnlistedNon-exchangeTraded 2025-03-31 14572904 frs-core:UnlistedNon-exchangeTraded 2024-03-31 14572904 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 14572904 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14572904 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 14572904 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 14572904 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14572904 frs-bus:Director1 2024-04-01 2025-03-31 14572904 frs-bus:Director2 2024-04-01 2025-03-31 14572904 frs-countries:EnglandWales 2024-04-01 2025-03-31 14572904 2023-01-04 14572904 2024-03-31 14572904 2023-01-05 2024-03-31 14572904 frs-core:CurrentFinancialInstruments 2024-03-31 14572904 frs-core:ShareCapital 2024-03-31 14572904 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14572904
One Four Four Capital 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: 14572904
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,534 8,849
Investments 5 79,618 76,618
87,152 85,467
CURRENT ASSETS
Debtors 6 155,664 158,838
Cash at bank and in hand 31,723 68,989
187,387 227,827
Creditors: Amounts Falling Due Within One Year 7 (223,565 ) (299,842 )
NET CURRENT ASSETS (LIABILITIES) (36,178 ) (72,015 )
TOTAL ASSETS LESS CURRENT LIABILITIES 50,974 13,452
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,800 ) (2,200 )
NET ASSETS 49,174 11,252
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 49,074 11,152
SHAREHOLDERS' FUNDS 49,174 11,252
Page 1
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 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
Dominic Gross
Director
1 September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
One Four Four Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14572904 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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:
Plant & Machinery 20% Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 9,760
Additions 791
As at 31 March 2025 10,551
Depreciation
As at 1 April 2024 911
Provided during the period 2,106
As at 31 March 2025 3,017
Net Book Value
As at 31 March 2025 7,534
As at 1 April 2024 8,849
5. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 April 2024 - 76,618 76,618
Additions 3,000 - 3,000
As at 31 March 2025 3,000 76,618 79,618
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 3,000 76,618 79,618
As at 1 April 2024 - 76,618 76,618
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 2,321 10,778
Other debtors 153,343 148,060
155,664 158,838
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Other creditors 213,795 296,604
Taxation and social security 9,770 3,238
223,565 299,842
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8. Directors Advances, Credits and Guarantees
Included in other creditors is £148,829 (2024: £280,798) owed to a director.  During the period, the director advanced £392 to the company and received £132,361 from the company.
Included in other creditors is £41,685 (2024: £14,966) owed to a director.  During the period, the director advanced £59,458 to the company and recieved £32,739 from the company.
The above loans are unsecured and repayable on demand.
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