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 12966083 Mr Stewart Biggs Mr Graham Swinton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12966083 2024-03-31 12966083 2025-03-31 12966083 2024-04-01 2025-03-31 12966083 frs-core:CurrentFinancialInstruments 2025-03-31 12966083 frs-core:Non-currentFinancialInstruments 2025-03-31 12966083 frs-core:FurnitureFittings 2025-03-31 12966083 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12966083 frs-core:FurnitureFittings 2024-03-31 12966083 frs-core:ShareCapital 2025-03-31 12966083 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12966083 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12966083 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12966083 frs-bus:SmallEntities 2024-04-01 2025-03-31 12966083 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12966083 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12966083 frs-bus:Director1 2024-04-01 2025-03-31 12966083 frs-bus:Director2 2024-04-01 2025-03-31 12966083 frs-countries:EnglandWales 2024-04-01 2025-03-31 12966083 2023-03-31 12966083 2024-03-31 12966083 2023-04-01 2024-03-31 12966083 frs-core:CurrentFinancialInstruments 2024-03-31 12966083 frs-core:Non-currentFinancialInstruments 2024-03-31 12966083 frs-core:ShareCapital 2024-03-31 12966083 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Giltbyte Holdings Limited
Financial Statements
For The Year Ended 31 March 2025
Giltbyte Holdings Limited
Contents
Contents

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

Page 1
Giltbyte Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12966083

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,001 |  | 1,962
Investment Properties | 5 |  | 1,263,068 |  | 720,630
|  |  | 1,265,069 |  | 722,592
CURRENT ASSETS
Debtors | 6 | 660 |  | - |
Cash at bank and in hand |  | 6,161 |  | 26,502 |
|  | 6,821 |  | 26,502 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,234 ) |  | (1,772 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,587 |  | 24,730
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,269,656 |  | 747,322
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,314,087 ) |  | (759,170 )
NET LIABILITIES |  |  | (44,431 ) |  | (11,848 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (44,531 ) |  | (11,948 )
SHAREHOLDERS' FUNDS |  |  | (44,431) |  | (11,848)

Page 1
Page 2
Giltbyte Holdings Limited
Balance Sheet (continued)
As At 31 March 2025
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 Graham Swinton Director
14th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Giltbyte Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Giltbyte Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12966083 . The registered office is Park Farm Business Park, Park Farm Hotel, Norwich Road, Hethersett, Norwich, NR9 3DL.
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. 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:

Fixtures & Fittings | 25% Reducing Balance

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
Giltbyte Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 2,140
Additions | 565
As at 31 March 2025 | 2,705
Depreciation
As at 1 April 2024 | 178
Provided during the period | 526
As at 31 March 2025 | 704
Net Book Value
As at 31 March 2025 | 2,001
As at 1 April 2024 | 1,962

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 720,630
Additions | 542,438
As at 31 March 2025 | 1,263,068

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,229,530 |  | 687,093

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 660 |  | -

Page 4
Page 5
Giltbyte Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3 |  | -
Other creditors | 2,231 |  | 1,772
| 2,234 |  | 1,772

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 870,500 |  | 484,475
Amounts owed to participating interests | 443,587 |  | 274,695
| 1,314,087 |  | 759,170

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5