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 12972435 Mr N E Bailey Mr N C Bailey Mr C A Thompson Mr N C Bailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12972435 2023-12-31 12972435 2024-12-31 12972435 2024-01-01 2024-12-31 12972435 frs-core:CurrentFinancialInstruments 2024-12-31 12972435 frs-core:Non-currentFinancialInstruments 2024-12-31 12972435 frs-core:ComputerEquipment 2024-12-31 12972435 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12972435 frs-core:ComputerEquipment 2023-12-31 12972435 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12972435 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12972435 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 12972435 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12972435 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 12972435 frs-core:PlantMachinery 2024-12-31 12972435 frs-core:PlantMachinery 2024-01-01 2024-12-31 12972435 frs-core:PlantMachinery 2023-12-31 12972435 frs-core:ShareCapital 2024-12-31 12972435 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12972435 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12972435 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12972435 frs-bus:SmallEntities 2024-01-01 2024-12-31 12972435 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12972435 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12972435 frs-core:ListedExchangeTraded 2024-12-31 12972435 frs-core:ListedExchangeTraded 2023-12-31 12972435 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 12972435 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 12972435 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12972435 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 12972435 frs-bus:Director1 2024-01-01 2024-12-31 12972435 frs-bus:Director2 2024-01-01 2024-12-31 12972435 frs-bus:Director3 2024-01-01 2024-12-31 12972435 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 12972435 frs-countries:EnglandWales 2024-01-01 2024-12-31 12972435 2022-12-31 12972435 2023-12-31 12972435 2023-01-01 2023-12-31 12972435 frs-core:CurrentFinancialInstruments 2023-12-31 12972435 frs-core:Non-currentFinancialInstruments 2023-12-31 12972435 frs-core:ShareCapital 2023-12-31 12972435 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12972435
Denton Reserve (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Oremus Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12972435
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,368,760 1,595,478
Investments 5 2,237,301 2,237,301
18,606,061 3,832,779
CURRENT ASSETS
Debtors 6 2,083,603 13,207,035
Cash at bank and in hand 646,656 94,921
2,730,259 13,301,956
Creditors: Amounts Falling Due Within One Year 7 (15,252,693 ) (47,485 )
NET CURRENT ASSETS (LIABILITIES) (12,522,434 ) 13,254,471
TOTAL ASSETS LESS CURRENT LIABILITIES 6,083,627 17,087,250
Creditors: Amounts Falling Due After More Than One Year 8 (6,027,002 ) (17,204,332 )
NET ASSETS/(LIABILITIES) 56,625 (117,082 )
CAPITAL AND RESERVES
Called up share capital 9 99 99
Profit and Loss Account 56,526 (117,181 )
SHAREHOLDERS' FUNDS 56,625 (117,082)
Page 1
Page 2
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 C A Thompson
Director
30/09/2025
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
Denton Reserve (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12972435 . The registered office is Home Farm, Denton, Ilkley, England, LS29 0HF.
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:
Land & Property 0
Leasehold 2%
Land & Buildings 0
Plant & Machinery 15%
Computer & Office Equipment 15%
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds 
and the carrying value of the asset, and is credited or charged to profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 4)
6 4
4. Tangible Assets
Land & Property
Land & Property Land & Buildings Computer & Office Equipment Total
£ £ £ £
Cost
As at 1 January 2024 945,932 653,459 1,550 1,600,941
Additions 14,752,502 16,642 8,074 14,777,218
As at 31 December 2024 15,698,434 670,101 9,624 16,378,159
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2024 - 5,436 27 5,463
Provided during the period - 2,496 1,440 3,936
As at 31 December 2024 - 7,932 1,467 9,399
Net Book Value
As at 31 December 2024 15,698,434 662,169 8,157 16,368,760
As at 1 January 2024 945,932 648,023 1,523 1,595,478
5. Investments
Listed
£
Cost
As at 1 January 2024 2,237,301
As at 31 December 2024 2,237,301
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 2,237,301
As at 1 January 2024 2,237,301
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors (210 ) -
Amounts owed by group undertakings 1,954,551 12,809,949
Other debtors 129,262 397,086
2,083,603 13,207,035
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 151,732 47,125
Other creditors 15,100,961 360
15,252,693 47,485
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings - 5,136,064
Other creditors 6,027,002 12,068,268
6,027,002 17,204,332
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 99 99
Page 5