Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 01982302 Mr Vincent Venus Mrs Isabel Wilson Mr Peter Wilson Mrs Isabel Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01982302 2024-03-31 01982302 2025-03-31 01982302 2024-04-01 2025-03-31 01982302 frs-core:CurrentFinancialInstruments 2025-03-31 01982302 frs-core:Non-currentFinancialInstruments 2025-03-31 01982302 frs-core:BetweenOneFiveYears 2025-03-31 01982302 frs-core:ComputerEquipment 2025-03-31 01982302 frs-core:ComputerEquipment 2024-04-01 2025-03-31 01982302 frs-core:ComputerEquipment 2024-03-31 01982302 frs-core:FurnitureFittings 2025-03-31 01982302 frs-core:FurnitureFittings 2024-04-01 2025-03-31 01982302 frs-core:FurnitureFittings 2024-03-31 01982302 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 01982302 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01982302 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 01982302 frs-core:MotorVehicles 2025-03-31 01982302 frs-core:MotorVehicles 2024-04-01 2025-03-31 01982302 frs-core:MotorVehicles 2024-03-31 01982302 frs-core:OtherResidualIntangibleAssets 2025-03-31 01982302 frs-core:OtherResidualIntangibleAssets 2024-03-31 01982302 frs-core:PlantMachinery 2025-03-31 01982302 frs-core:PlantMachinery 2024-04-01 2025-03-31 01982302 frs-core:PlantMachinery 2024-03-31 01982302 frs-core:WithinOneYear 2025-03-31 01982302 frs-core:CapitalRedemptionReserve 2025-03-31 01982302 frs-core:RevaluationReserve 2024-03-31 01982302 frs-core:RevaluationReserve 2025-03-31 01982302 frs-core:SharePremium 2025-03-31 01982302 frs-core:ShareCapital 2025-03-31 01982302 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01982302 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01982302 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 01982302 frs-bus:SmallEntities 2024-04-01 2025-03-31 01982302 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01982302 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01982302 frs-core:CostValuation 2024-03-31 01982302 frs-core:CostValuation 2025-03-31 01982302 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 01982302 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 01982302 frs-bus:Director1 2024-04-01 2025-03-31 01982302 frs-bus:Director2 2024-04-01 2025-03-31 01982302 frs-bus:Director3 2024-04-01 2025-03-31 01982302 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 01982302 frs-countries:EnglandWales 2024-04-01 2025-03-31 01982302 2023-03-31 01982302 2024-03-31 01982302 2023-04-01 2024-03-31 01982302 frs-core:CurrentFinancialInstruments 2024-03-31 01982302 frs-core:Non-currentFinancialInstruments 2024-03-31 01982302 frs-core:BetweenOneFiveYears 2024-03-31 01982302 frs-core:MotorVehicles 2023-04-01 2024-03-31 01982302 frs-core:WithinOneYear 2024-03-31 01982302 frs-core:CapitalRedemptionReserve 2024-03-31 01982302 frs-core:RevaluationReserve 2024-03-31 01982302 frs-core:SharePremium 2024-03-31 01982302 frs-core:ShareCapital 2024-03-31 01982302 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 01982302
Gable (U.K.) Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gable (U.K.) Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Gable (U.K.) Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 01982302

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,740,351 |  | 1,737,133
Investment Properties | 6 |  | 500,000 |  | 500,000
Investments | 7 |  | 468 |  | 468
|  |  | 2,240,819 |  | 2,237,601
CURRENT ASSETS
Debtors | 8 | 165,623 |  | 230,388 |
Cash at bank and in hand |  | 102,785 |  | 34,278 |
|  | 268,408 |  | 264,666 |
Creditors: Amounts Falling Due Within One Year | 9 | (233,969 ) |  | (169,020 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 34,439 |  | 95,646
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,275,258 |  | 2,333,247
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (14,700 ) |  | (59,736 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (306,693 ) |  | (296,332 )
NET ASSETS |  |  | 1,953,865 |  | 1,977,179
CAPITAL AND RESERVES
Called up share capital | 12 |  | 500 |  | 500
Share premium account |  |  | 156,188 |  | 156,188
Revaluation reserve | 13 |  | 1,126,118 |  | 1,126,118
Capital redemption reserve |  |  | 500 |  | 500
Profit and Loss Account |  |  | 670,559 |  | 693,873
SHAREHOLDERS' FUNDS |  |  | 1,953,865 |  | 1,977,179

Page 1
Page 2
Gable (U.K.) Holdings Limited
Balance Sheet (continued)
As At 31 March 2025
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

Mr Peter Wilson Director
15 September 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Gable (U.K.) Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Gable (U.K.) Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01982302 . The registered office is 17-19 Station Road, Hayling Island, Hampshire, PO11 0EA.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.4. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.5. 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:

Freehold | 2% on cost
Plant & Machinery | 10% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 10% on reducing balance
Computer Equipment | 33% on cost

2.6. 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.
2.7. 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.
Page 3
Page 4
Gable (U.K.) Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. 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 (2024: NIL)
- -
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 15,443
As at 31 March 2025 | 15,443
Amortisation
As at 1 April 2024 | 15,443
As at 31 March 2025 | 15,443
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 1,500,000 | 44,931 | 416,284 | 108,675
Additions | - | - | 61,275 | -
Disposals | - | (6,147 ) | - | (62,548 )
As at 31 March 2025 | 1,500,000 | 38,784 | 477,559 | 46,127

...CONTINUED
Page 4
Page 5
Gable (U.K.) Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | - | 39,872 | 206,599 | 89,219
Provided during the period | - | 481 | 64,175 | 1,148
Disposals | - | (5,883 ) | - | (55,013 )
As at 31 March 2025 | - | 34,470 | 270,774 | 35,354
Net Book Value
As at 31 March 2025 | 1,500,000 | 4,314 | 206,785 | 10,773
As at 1 April 2024 | 1,500,000 | 5,059 | 209,685 | 19,456

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | 88,919 | 2,158,809
Additions | 19,050 | 80,325
Disposals | (65,503 ) | (134,198 )
As at 31 March 2025 | 42,466 | 2,104,936
Depreciation
As at 1 April 2024 | 85,986 | 421,676
Provided during the period | 3,504 | 69,308
Disposals | (65,503 ) | (126,399 )
As at 31 March 2025 | 23,987 | 364,585
Net Book Value
As at 31 March 2025 | 18,479 | 1,740,351
As at 1 April 2024 | 2,933 | 1,737,133

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 109,932 |  | 169,873

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 500,000

Page 5
Page 6
Gable (U.K.) Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Investments

| Subsidiaries | Associates | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 268 | 200 | 468
As at 31 March 2025 | 268 | 200 | 468
Provision
As at 1 April 2024 | - | - | -
As at 31 March 2025 | - | - | -
Net Book Value
As at 31 March 2025 | 268 | 200 | 468
As at 1 April 2024 | 268 | 200 | 468

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,980 |  | 165,346
Amounts owed by group undertakings | 93,996 |  | 8
Other debtors | 69,647 |  | 65,034
| 165,623 |  | 230,388

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 45,036 |  | 57,287
Trade creditors | 26,810 |  | 17,406
Amounts owed to group undertakings | 156,800 |  | 90,534
Other creditors | 4,082 |  | 2,724
Taxation and social security | 1,241 |  | 1,069
| 233,969 |  | 169,020

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,700 |  | 59,736

Page 6
Page 7
Gable (U.K.) Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 49,195 |  | 67,256
Later than one year and not later than five years | 15,094 |  | 64,289
| 64,289 |  | 131,545
Less: Finance charges allocated to future periods | 4,553 |  | 14,522
| 59,736 |  | 117,023

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 500 |  | 500

13. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 1,126,118
As at 31 March 2025 | 1,126,118

Page 7