Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 13198666 G A Mainolfi G M Spencer L J Spencer S J Spencer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13198666 2024-02-28 13198666 2025-02-28 13198666 2024-02-29 2025-02-28 13198666 frs-core:CurrentFinancialInstruments 2025-02-28 13198666 frs-core:ShareCapital 2025-02-28 13198666 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13198666 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 13198666 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 13198666 frs-bus:SmallEntities 2024-02-29 2025-02-28 13198666 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 13198666 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 13198666 frs-bus:OrdinaryShareClass1 2024-02-29 2025-02-28 13198666 frs-bus:OrdinaryShareClass1 2025-02-28 13198666 frs-core:CostValuation 2024-02-28 13198666 frs-core:CostValuation 2025-02-28 13198666 frs-core:ProvisionsForImpairmentInvestments 2024-02-28 13198666 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2025-02-28 13198666 frs-core:ProvisionsForImpairmentInvestments 2025-02-28 13198666 frs-bus:Director1 2024-02-29 2025-02-28 13198666 frs-bus:Director2 2024-02-29 2025-02-28 13198666 frs-bus:Director3 2024-02-29 2025-02-28 13198666 frs-bus:Director4 2024-02-29 2025-02-28 13198666 frs-countries:EnglandWales 2024-02-29 2025-02-28 13198666 2023-02-28 13198666 2024-02-28 13198666 2023-03-01 2024-02-28 13198666 frs-core:CurrentFinancialInstruments 2024-02-28 13198666 frs-core:ShareCapital 2024-02-28 13198666 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 13198666 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-28
Registered number: 13198666
NSPR (Holdings) Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13198666
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,088,086 1,107,300
1,088,086 1,107,300
CURRENT ASSETS
Debtors 5 19,648 191,486
Cash at bank and in hand 166,510 14,448
186,158 205,934
Creditors: Amounts Falling Due Within One Year 6 (780 ) (18,837 )
NET CURRENT ASSETS (LIABILITIES) 185,378 187,097
TOTAL ASSETS LESS CURRENT LIABILITIES 1,273,464 1,294,397
NET ASSETS 1,273,464 1,294,397
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,273,364 1,294,297
SHAREHOLDERS' FUNDS 1,273,464 1,294,397
For the year ending 28 February 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
G A Mainolfi
Director
L J Spencer
Director
S J Spencer
Director
17/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
NSPR (Holdings) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13198666 . The registered office is No.11 Riverside Riverside Park, Farnham, Surrey, England, GU9 7UG.
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. 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.
2.3. Investment in Subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.
2.4. Dividends
Dividend income
Dividend income is recognised when the right to receive the payment is established. 
Dividends paid
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when fully paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 2
Page 3
4. Investments
Subsidiaries
£
Cost
As at 29 February 2024 1,569,982
As at 28 February 2025 1,569,982
Provision
As at 29 February 2024 462,682
Impairment losses 19,214
As at 28 February 2025 481,896
Net Book Value
As at 28 February 2025 1,088,086
As at 29 February 2024 1,107,300
5. Debtors
2025 2024
£ £
Due within one year
Other debtors - 191,000
Amounts owed by subsidiaries 19,648 486
19,648 191,486
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 780 -
Directors' loan accounts - 18,837
780 18,837
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
Page 3