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 12496806 Mr D G Webb Mr S J Greening Mr S J Greening iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12496806 2023-12-31 12496806 2024-12-31 12496806 2024-01-01 2024-12-31 12496806 frs-core:CurrentFinancialInstruments 2024-12-31 12496806 frs-core:Non-currentFinancialInstruments 2024-12-31 12496806 frs-core:ShareCapital 2024-12-31 12496806 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12496806 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12496806 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12496806 frs-bus:SmallEntities 2024-01-01 2024-12-31 12496806 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12496806 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12496806 frs-core:UnlistedNon-exchangeTraded 2024-12-31 12496806 frs-core:UnlistedNon-exchangeTraded 2023-12-31 12496806 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 12496806 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 12496806 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12496806 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 12496806 frs-bus:Director1 2024-01-01 2024-12-31 12496806 frs-bus:Director1 2023-12-31 12496806 frs-bus:Director1 2024-12-31 12496806 frs-bus:Director2 2024-01-01 2024-12-31 12496806 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 12496806 frs-countries:EnglandWales 2024-01-01 2024-12-31 12496806 2022-12-31 12496806 2023-12-31 12496806 2023-01-01 2023-12-31 12496806 frs-core:CurrentFinancialInstruments 2023-12-31 12496806 frs-core:Non-currentFinancialInstruments 2023-12-31 12496806 frs-core:ShareCapital 2023-12-31 12496806 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12496806
Alto Investments & Property Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Alto Investments & Property Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Alto Investments & Property Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12496806

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 619,299 |  | 619,299
Investments | 5 |  | 2,470 |  | 2,470
|  |  | 621,769 |  | 621,769
CURRENT ASSETS
Debtors | 6 | 28,841 |  | 196 |
Cash at bank and in hand |  | 9,999 |  | 28,965 |
|  | 38,840 |  | 29,161 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,862 ) |  | (21,681 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 28,978 |  | 7,480
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 650,747 |  | 629,249
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (383,989 ) |  | (384,004 )
NET ASSETS |  |  | 266,758 |  | 245,245
CAPITAL AND RESERVES
Called up share capital | 9 |  | 196 |  | 196
Profit and Loss Account |  |  | 266,562 |  | 245,049
SHAREHOLDERS' FUNDS |  |  | 266,758 |  | 245,245

Page 1
Page 2
Alto Investments & Property Limited
Balance Sheet (continued)
As At 31 December 2024
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 S J Greening Director
9 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Alto Investments & Property Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Alto Investments & Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12496806 . The registered office is Orchard Works Carterton Industrial Estate, Black Bourton Road, Carterton, Oxfordshire, OX18 3EZ.
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 rental income.
2.3. 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.
2.4. 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: NIL (2023: NIL)
- -
4. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 and 31 December 2024 | 619,299

Page 3
Page 4
Alto Investments & Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 January 2024 | 2,470
As at 31 December 2024 | 2,470
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 2,470
As at 1 January 2024 | 2,470

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 28,841 |  | 196

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 14,592
Other creditors | 1,275 |  | 1,200
Taxation and social security | 8,587 |  | 5,889
| 9,862 |  | 21,681

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 383,989 |  | 384,004

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 196 |  | 196
Amount of Allotted, Called Up Share Capital | 196 |  | 196

Page 4
Page 5
Alto Investments & Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
10. 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 Scott Greening | - | 28,645 | - | - | 28,645

Interest of £145 has been charged by the company on the outstanding balance.
The loans has been repaid in full post year end.
Page 5