Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13878072 Mr D B O'Driscoll Mrs Z O'Driscoll iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13878072 2024-05-31 13878072 2025-05-31 13878072 2024-06-01 2025-05-31 13878072 frs-core:CurrentFinancialInstruments 2025-05-31 13878072 frs-core:Non-currentFinancialInstruments 2025-05-31 13878072 frs-core:ShareCapital 2025-05-31 13878072 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13878072 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13878072 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13878072 frs-bus:SmallEntities 2024-06-01 2025-05-31 13878072 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13878072 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13878072 frs-core:CostValuation 2024-05-31 13878072 frs-core:CostValuation 2025-05-31 13878072 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 13878072 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 13878072 frs-bus:Director1 2024-06-01 2025-05-31 13878072 frs-bus:Director2 2024-06-01 2025-05-31 13878072 frs-countries:EnglandWales 2024-06-01 2025-05-31 13878072 2023-05-31 13878072 2024-05-31 13878072 2023-06-01 2024-05-31 13878072 frs-core:CurrentFinancialInstruments 2024-05-31 13878072 frs-core:Non-currentFinancialInstruments 2024-05-31 13878072 frs-core:ShareCapital 2024-05-31 13878072 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 13878072
Corvin Fox Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Corvin Fox Holdings Ltd
Contents
Contents

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

Page 1
Corvin Fox Holdings Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 13878072

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 142,378 |  | 142,378
Investments | 5 |  | 125 |  | 125
|  |  | 142,503 |  | 142,503
CURRENT ASSETS
Cash at bank and in hand |  | 6,280 |  | 4,188 |
|  | 6,280 |  | 4,188 |
Creditors: amounts falling due within one year | 6 | (55,244 ) |  | (52,123 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (48,964 ) |  | (47,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 93,539 |  | 94,568
Creditors: amounts falling due after more than one year | 7 |  | (81,561 ) |  | (86,932 )
NET ASSETS |  |  | 11,978 |  | 7,636
CAPITAL AND RESERVES
Called up share capital | 8 |  | 125 |  | 125
Profit and Loss Account |  |  | 11,853 |  | 7,511
SHAREHOLDERS' FUNDS |  |  | 11,978 |  | 7,636

Page 1
Page 2
Corvin Fox Holdings Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Z O'Driscoll Director
30 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Corvin Fox Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Corvin Fox Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13878072 . The registered office is 5 Victoria Street, Spalding, PE11 1EA.
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. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Corvin Fox Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method
2.6. Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.7. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.8. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 142,378

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 125
As at 31 May 2025 | 125
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 125
As at 1 June 2024 | 125

Page 4
Page 5
Corvin Fox Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Creditors: amounts falling due within one year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,474 |  | 5,201
Amounts owed to group undertakings | 47,086 |  | 44,230
Other creditors | 1,665 |  | 1,572
Taxation and social security | 1,019 |  | 1,120
| 55,244 |  | 52,123

Bank loans of £5,474 (2024: £5,201) due within one year, are secured by the company.
7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 81,561 |  | 86,932

Bank loans of £81,561 (2024: £86,932) due after more than one year, are secured by the company.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 125 |  | 125

9. Related Party Transactions
During the year, the company was loaned £2,856 (2024: £2,261) from a company under common control. The rate of interest charged is 0%. At the balance sheet date £47,086 (2024: £44,230) was owed to Corvin Fox Ltd this balance is included in amounts owed to group undertakings.
Page 5