Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07506904 Mrs S J Humphrey Mrs S J Humphrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07506904 2024-01-31 07506904 2025-01-31 07506904 2024-02-01 2025-01-31 07506904 frs-core:CurrentFinancialInstruments 2025-01-31 07506904 frs-core:PlantMachinery 2025-01-31 07506904 frs-core:PlantMachinery 2024-02-01 2025-01-31 07506904 frs-core:PlantMachinery 2024-01-31 07506904 frs-core:ShareCapital 2025-01-31 07506904 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07506904 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07506904 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07506904 frs-bus:SmallEntities 2024-02-01 2025-01-31 07506904 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07506904 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07506904 frs-core:CostValuation 2024-01-31 07506904 frs-core:CostValuation 2025-01-31 07506904 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 07506904 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 07506904 frs-bus:Director1 2024-02-01 2025-01-31 07506904 frs-bus:Director2 2024-02-01 2025-01-31 07506904 frs-countries:EnglandWales 2024-02-01 2025-01-31 07506904 2023-01-31 07506904 2024-01-31 07506904 2023-02-01 2024-01-31 07506904 frs-core:CurrentFinancialInstruments 2024-01-31 07506904 frs-core:ShareCapital 2024-01-31 07506904 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07506904
SH Investments Ltd
Financial Statements
For The Year Ended 31 January 2025
SH Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
SH Investments Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 07506904

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 104 |  | 130
Investments | 5 |  | 52,139 |  | 52,139
|  |  | 52,243 |  | 52,269
CURRENT ASSETS
Debtors | 6 | 600,035 |  | 600,035 |
Cash at bank and in hand |  | 48,060 |  | 47,864 |
|  | 648,095 |  | 647,899 |
Creditors: Amounts Falling Due Within One Year | 7 | (65,458 ) |  | (33,243 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 582,637 |  | 614,656
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 634,880 |  | 666,925
NET ASSETS |  |  | 634,880 |  | 666,925
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 634,879 |  | 666,924
SHAREHOLDERS' FUNDS |  |  | 634,880 |  | 666,925

Page 1
Page 2
SH Investments Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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

Mrs S J Humphrey Director
17 September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SH Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
SH Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07506904 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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. 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%

2.3. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 February 2024 | 1,890
As at 31 January 2025 | 1,890
Depreciation
As at 1 February 2024 | 1,760
Provided during the period | 26
As at 31 January 2025 | 1,786
Net Book Value
As at 31 January 2025 | 104
As at 1 February 2024 | 130

Page 3
Page 4
SH Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 February 2024 | 52,139
As at 31 January 2025 | 52,139
Provision
As at 1 February 2024 | -
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | 52,139
As at 1 February 2024 | 52,139

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 35 |  | 35
Other debtors | 600,000 |  | 600,000
| 600,035 |  | 600,035

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,063 |  | 1,063
Directors' loan accounts | 64,395 |  | 32,180
| 65,458 |  | 33,243

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
At the balance sheet, the company owed the director £64,395 (2024:£32,180). The directors loan account is unsecured, interest free and repayable on demand.
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