Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 NI685335 Mr Paul Catterson Mr Robert Ashley French iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI685335 2024-03-31 NI685335 2025-03-31 NI685335 2024-04-01 2025-03-31 NI685335 frs-core:CurrentFinancialInstruments 2025-03-31 NI685335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 NI685335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 NI685335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 NI685335 frs-core:MotorVehicles 2025-03-31 NI685335 frs-core:MotorVehicles 2024-04-01 2025-03-31 NI685335 frs-core:MotorVehicles 2024-03-31 NI685335 frs-core:PlantMachinery 2025-03-31 NI685335 frs-core:PlantMachinery 2024-04-01 2025-03-31 NI685335 frs-core:PlantMachinery 2024-03-31 NI685335 frs-core:ShareCapital 2025-03-31 NI685335 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI685335 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI685335 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 NI685335 frs-bus:SmallEntities 2024-04-01 2025-03-31 NI685335 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI685335 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI685335 frs-core:CostValuation 2024-03-31 NI685335 frs-core:DisposalsRepaymentsInvestments 2025-03-31 NI685335 frs-core:CostValuation 2025-03-31 NI685335 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 NI685335 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 NI685335 frs-bus:Director1 2024-04-01 2025-03-31 NI685335 frs-bus:Director2 2024-04-01 2025-03-31 NI685335 frs-countries:NorthernIreland 2024-04-01 2025-03-31 NI685335 2023-03-31 NI685335 2024-03-31 NI685335 2023-04-01 2024-03-31 NI685335 frs-core:CurrentFinancialInstruments 2024-03-31 NI685335 frs-core:ShareCapital 2024-03-31 NI685335 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: NI685335
Orto Pizza Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI685335
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,275 29,330
Investments 5 107 301
121,382 29,631
CURRENT ASSETS
Debtors 6 156,349 210,097
Cash at bank and in hand 126,214 11,134
282,563 221,231
Creditors: Amounts Falling Due Within One Year 7 (90,201 ) (125,500 )
NET CURRENT ASSETS (LIABILITIES) 192,362 95,731
TOTAL ASSETS LESS CURRENT LIABILITIES 313,744 125,362
NET ASSETS 313,744 125,362
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 313,644 125,262
SHAREHOLDERS' FUNDS 313,744 125,362
Page 1
Page 2
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 Robert Ashley French
Director
03/09/2025
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
Orto Pizza Holdings Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI685335 . The registered office is 139a Kilrea Road, Upperlands , Maghera, BT46 5TA.
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.
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:
Freehold 2% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 10% Straight Line
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 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.
2.5. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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: 5 (2024: NIL)
5 -
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 - 2,100 29,833 31,933
Additions 96,000 - - 96,000
As at 31 March 2025 96,000 2,100 29,833 127,933
Depreciation
As at 1 April 2024 - 35 2,568 2,603
Provided during the period 652 420 2,983 4,055
As at 31 March 2025 652 455 5,551 6,658
Net Book Value
As at 31 March 2025 95,348 1,645 24,282 121,275
As at 1 April 2024 - 2,065 27,265 29,330
5. Investments
Other
£
Cost
As at 1 April 2024 301
Disposals (194 )
As at 31 March 2025 107
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 107
As at 1 April 2024 301
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 12,000
Amounts owed by group undertakings 153,839 190,746
Other debtors 2,510 7,351
156,349 210,097
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,994 19,308
Amounts owed to group undertakings - 100
Other creditors 52,306 86,682
Taxation and social security 17,901 19,410
90,201 125,500
Page 5