Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05252786 Mr Alan Holt Ms Carrie Hunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05252786 2024-03-31 05252786 2025-03-31 05252786 2024-04-01 2025-03-31 05252786 frs-core:CurrentFinancialInstruments 2025-03-31 05252786 frs-core:ComputerEquipment 2025-03-31 05252786 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05252786 frs-core:ComputerEquipment 2024-03-31 05252786 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05252786 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05252786 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05252786 frs-core:MotorVehicles 2025-03-31 05252786 frs-core:MotorVehicles 2024-04-01 2025-03-31 05252786 frs-core:MotorVehicles 2024-03-31 05252786 frs-core:PlantMachinery 2025-03-31 05252786 frs-core:PlantMachinery 2024-04-01 2025-03-31 05252786 frs-core:PlantMachinery 2024-03-31 05252786 frs-core:CapitalRedemptionReserve 2025-03-31 05252786 frs-core:ShareCapital 2025-03-31 05252786 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05252786 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05252786 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05252786 frs-bus:SmallEntities 2024-04-01 2025-03-31 05252786 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05252786 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05252786 frs-bus:Director1 2024-04-01 2025-03-31 05252786 frs-bus:Director2 2024-04-01 2025-03-31 05252786 frs-countries:EnglandWales 2024-04-01 2025-03-31 05252786 2023-03-31 05252786 2024-03-31 05252786 2023-04-01 2024-03-31 05252786 frs-core:CurrentFinancialInstruments 2024-03-31 05252786 frs-core:CapitalRedemptionReserve 2024-03-31 05252786 frs-core:ShareCapital 2024-03-31 05252786 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05252786
Holt Broadcast Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
ATB Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05252786
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 153,191 197,523
153,191 197,523
CURRENT ASSETS
Stocks 5 248,464 221,690
Debtors 6 267,527 322,753
Cash at bank and in hand 194,071 208,847
710,062 753,290
Creditors: Amounts Falling Due Within One Year 7 (102,250 ) (135,007 )
NET CURRENT ASSETS (LIABILITIES) 607,812 618,283
TOTAL ASSETS LESS CURRENT LIABILITIES 761,003 815,806
NET ASSETS 761,003 815,806
CAPITAL AND RESERVES
Called up share capital 8 337 337
Capital redemption reserve (770,867 ) (770,867 )
Profit and Loss Account 1,531,533 1,586,336
SHAREHOLDERS' FUNDS 761,003 815,806
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
Ms Carrie Hunter
Director
28/07/2025
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
Holt Broadcast Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05252786 . The registered office is 13 Nimrod Way, Reading, Berkshire, RG2 0EB.
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:
Leasehold 20% on Cost
Plant & Machinery 20% on Cost
Motor Vehicles 33% on Cost
Computer Equipment 33% on Cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Page 3
Page 4
3. Average Number of Employees
25 Average number of employees, including directors, during the year was: 25 (2024: 25)
25 25
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 62,248 538,059 70,076 58,174 728,557
Additions - 16,818 - - 16,818
As at 31 March 2025 62,248 554,877 70,076 58,174 745,375
Depreciation
As at 1 April 2024 62,248 385,376 28,979 54,431 531,034
Provided during the period - 42,950 16,570 1,630 61,150
As at 31 March 2025 62,248 428,326 45,549 56,061 592,184
Net Book Value
As at 31 March 2025 - 126,551 24,527 2,113 153,191
As at 1 April 2024 - 152,683 41,097 3,743 197,523
5. Stocks
2025 2024
£ £
Materials 40,948 31,014
Finished goods 63,021 65,993
Work in progress 144,495 124,683
248,464 221,690
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 234,069 283,276
Prepayments and accrued income (4,667 ) 26,290
Other debtors 15,625 13,187
Corporation tax recoverable assets 22,500 -
267,527 322,753
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 22,883 48,541
Other taxes and social security 936 29,643
VAT 53,431 31,823
Other creditors 25,000 25,000
102,250 135,007
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 337 337
Page 5