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 12371379 Mr Alpesh Patel Mrs Sangeeta Patel Mrs Sangeeta Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12371379 2024-03-31 12371379 2025-03-31 12371379 2024-04-01 2025-03-31 12371379 frs-core:CurrentFinancialInstruments 2025-03-31 12371379 frs-core:Non-currentFinancialInstruments 2025-03-31 12371379 frs-core:ShareCapital 2025-03-31 12371379 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12371379 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12371379 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12371379 frs-bus:SmallEntities 2024-04-01 2025-03-31 12371379 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12371379 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12371379 frs-core:UnlistedNon-exchangeTraded 2025-03-31 12371379 frs-core:UnlistedNon-exchangeTraded 2024-03-31 12371379 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 12371379 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 12371379 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 12371379 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 12371379 frs-bus:Director1 2024-04-01 2025-03-31 12371379 frs-bus:Director2 2024-04-01 2025-03-31 12371379 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 12371379 frs-countries:EnglandWales 2024-04-01 2025-03-31 12371379 2023-03-31 12371379 2024-03-31 12371379 2023-04-01 2024-03-31 12371379 frs-core:CurrentFinancialInstruments 2024-03-31 12371379 frs-core:Non-currentFinancialInstruments 2024-03-31 12371379 frs-core:ShareCapital 2024-03-31 12371379 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12371379
Puddleducks (Holdings) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
SAS Accounting Services Ltd
The Colchester Centre
Hawkins Road
Colchester
CO2 8JX
Puddleducks (Holdings) Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Puddleducks (Holdings) Ltd
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 12371379

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,810,134 |  | 1,810,134
Investments | 5 |  | 2,636,589 |  | 2,636,589
|  |  | 4,446,723 |  | 4,446,723
CURRENT ASSETS
Debtors | 6 | - |  | 617 |
Cash at bank and in hand |  | 36,312 |  | 22,042 |
|  | 36,312 |  | 22,659 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,236,681 ) |  | (2,627,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,200,369 ) |  | (2,605,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,246,354 |  | 1,841,523
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,246,250 ) |  | (2,364,384 )
NET ASSETS/(LIABILITIES) |  |  | 104 |  | (522,861 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 4 |  | (522,961 )
SHAREHOLDERS' FUNDS |  |  | 104 |  | (522,861)

Page 1
Page 2
Puddleducks (Holdings) Ltd
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr Alpesh Patel Director
21st October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Puddleducks (Holdings) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Puddleducks (Holdings) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12371379 . The registered office is 31 Broomfield House, Lanswoodpark, Colchester, Essex, CO7 7FD.
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:
2.4. 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 income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 1,810,134

Page 3
Page 4
Puddleducks (Holdings) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 2,636,589
As at 31 March 2025 | 2,636,589
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 2,636,589
As at 1 April 2024 | 2,636,589

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Net wages | - |  | 617

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 26,313 |  | 15,493
Other creditors | 206 |  | 793,034
Accruals and deferred income | 9,000 |  | 8,000
Directors' loan accounts | 1,811,232 |  | 1,811,332
Amounts owed to group undertakings | 389,930 |  | -
| 2,236,681 |  | 2,627,859

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,246,250 |  | 2,364,384

9. Share Capital

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

Page 4