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 14013758 Mr Imran Iqbal Mrs Hajra Sarwar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14013758 2024-03-31 14013758 2025-03-31 14013758 2024-04-01 2025-03-31 14013758 frs-core:CurrentFinancialInstruments 2025-03-31 14013758 frs-core:ComputerEquipment 2025-03-31 14013758 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14013758 frs-core:ComputerEquipment 2024-03-31 14013758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 14013758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14013758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 14013758 frs-core:MotorVehicles 2025-03-31 14013758 frs-core:MotorVehicles 2024-04-01 2025-03-31 14013758 frs-core:MotorVehicles 2024-03-31 14013758 frs-core:PlantMachinery 2025-03-31 14013758 frs-core:PlantMachinery 2024-04-01 2025-03-31 14013758 frs-core:PlantMachinery 2024-03-31 14013758 frs-core:ShareCapital 2025-03-31 14013758 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14013758 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14013758 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14013758 frs-bus:SmallEntities 2024-04-01 2025-03-31 14013758 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14013758 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14013758 frs-core:ListedExchangeTraded 2025-03-31 14013758 frs-core:ListedExchangeTraded 2024-03-31 14013758 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 14013758 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 14013758 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 14013758 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 14013758 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 14013758 frs-bus:Director1 2024-04-01 2025-03-31 14013758 frs-bus:Director2 2024-04-01 2025-03-31 14013758 frs-countries:EnglandWales 2024-04-01 2025-03-31 14013758 2023-03-31 14013758 2024-03-31 14013758 2023-04-01 2024-03-31 14013758 frs-core:CurrentFinancialInstruments 2024-03-31 14013758 frs-core:ShareCapital 2024-03-31 14013758 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14013758
Beholden Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14013758
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 322,514 342,997
Investments 5 636,919 960,573
959,433 1,303,570
CURRENT ASSETS
Debtors 6 - 49,851
Cash at bank and in hand 682 2,545
682 52,396
Creditors: Amounts Falling Due Within One Year 7 (1,103,353 ) (1,512,537 )
NET CURRENT ASSETS (LIABILITIES) (1,102,671 ) (1,460,141 )
TOTAL ASSETS LESS CURRENT LIABILITIES (143,238 ) (156,571 )
NET LIABILITIES (143,238 ) (156,571 )
CAPITAL AND RESERVES
Called up share capital 8 50 50
Profit and Loss Account (143,288 ) (156,621 )
SHAREHOLDERS' FUNDS (143,238) (156,571)
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 Imran Iqbal
Director
10/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beholden Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14013758 . The registered office is Bullions Close Farm Ightenhill Park Lane, Burnley, BB12 0RP.
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:
Freehold NA
Plant & Machinery RB 25%
Motor Vehicles RB 25%
Computer Equipment RB 33%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 261,061 4,578 102,715 3,706 372,060
Additions - 250 - - 250
As at 31 March 2025 261,061 4,828 102,715 3,706 372,310
Depreciation
As at 1 April 2024 - 2,004 25,679 1,380 29,063
Provided during the period - 706 19,259 768 20,733
As at 31 March 2025 - 2,710 44,938 2,148 49,796
Net Book Value
As at 31 March 2025 261,061 2,118 57,777 1,558 322,514
As at 1 April 2024 261,061 2,574 77,036 2,326 342,997
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Page 4
5. Investments
Listed
£
Cost or Valuation
As at 1 April 2024 960,573
Additions (323,654 )
As at 31 March 2025 636,919
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 636,919
As at 1 April 2024 960,573
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 17,000
Business Loans Given - 32,851
- 49,851
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Directors' loan accounts 1,103,353 1,512,536
1,103,353 1,512,537
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 50
Page 4