Acorah Software Products - Accounts Production 16.5.460 false true false 12 February 2024 31 March 2025 31 March 2025 15484836 Mr Kyle Hendry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15484836 2024-02-11 15484836 2025-03-31 15484836 2024-02-12 2025-03-31 15484836 frs-core:CurrentFinancialInstruments 2025-03-31 15484836 frs-core:ShareCapital 2025-03-31 15484836 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15484836 frs-bus:PrivateLimitedCompanyLtd 2024-02-12 2025-03-31 15484836 frs-bus:FilletedAccounts 2024-02-12 2025-03-31 15484836 frs-bus:SmallEntities 2024-02-12 2025-03-31 15484836 frs-bus:AuditExempt-NoAccountantsReport 2024-02-12 2025-03-31 15484836 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-12 2025-03-31 15484836 frs-core:CostValuation 2024-02-11 15484836 frs-core:AdditionsToInvestments 2025-03-31 15484836 frs-core:CostValuation 2025-03-31 15484836 frs-core:ProvisionsForImpairmentInvestments 2024-02-11 15484836 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 15484836 frs-bus:Director1 2024-02-12 2025-03-31 15484836 frs-countries:EnglandWales 2024-02-12 2025-03-31
Registered number: 15484836
The Hendry Group Ltd
Unaudited Financial Statements
For the Period 12 February 2024 to 31 March 2025
The Hendry Group Ltd
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
The Hendry Group Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 15484836
31 March 2025
Notes £ £
FIXED ASSETS
Investments 4 810,003
810,003
CURRENT ASSETS
Debtors 5 3,050,923
Cash at bank and in hand 2
3,050,925
Creditors: Amounts Falling Due Within One Year 6 (600 )
NET CURRENT ASSETS (LIABILITIES) 3,050,325
TOTAL ASSETS LESS CURRENT LIABILITIES 3,860,328
NET ASSETS 3,860,328
CAPITAL AND RESERVES
Called up share capital 7 4
Profit and Loss Account 3,860,324
SHAREHOLDERS' FUNDS 3,860,328
Page 1
Page 2
The Hendry Group Ltd
Balance Sheet (continued)
As At 31 March 2025
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kyle Hendry
Director
23rd October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Hendry Group Ltd
Notes to the Financial Statements
For the Period 12 February 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
The Hendry Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15484836 . The registered office is Lime House, 75 Church Road, Tiptree, Essex, CO5 0HB.
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.
Preparation of Consolidated Financial Statements
The financial statements contain information about The Hendry Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Investments in Subsidiaries
Investments in subsidiary undertakings are recognised at cost.
2.2. 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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Page 4
The Hendry Group Ltd
Notes to the Financial Statements (continued)
For the Period 12 February 2024 to 31 March 2025
4. Investments
Subsidiaries
£
Cost
As at 12 February 2024 -
Additions 810,003
As at 31 March 2025 810,003
Provision
As at 12 February 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 810,003
As at 12 February 2024 -
5. Debtors
31 March 2025
£
Due within one year
Amounts owed by subsidiaries 3,050,923
6. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Other creditors 600
7. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 4
Page 4
Page 5
The Hendry Group Ltd
Notes to the Financial Statements (continued)
For the Period 12 February 2024 to 31 March 2025
8. Related Party Transactions
Core Investment Solutions LtdCore Investment Solutions Ltd is a 100% owned subsidairy of The Hendry Group Ltd.On 13 May 2024 The Hendry Group Ltd acquired the shares in Core Investment Solutions Ltd via a share for share exchange. On 11 July 2024 property valued at £810,000 was transfered to Core Investment Solutions Limited from The Hendry Group Ltd in exchange for shares. At the year end of 31 March 2025 Core Investment Solutions Ltd owed The Hendry Group Ltd £2,149,038. This is a non interest bearing loan on which no repayment terms have been agreed.

Core Investment Solutions Ltd

Core Investment Solutions Ltd is a 100% owned subsidairy of The Hendry Group Ltd.

On 13 May 2024 The Hendry Group Ltd acquired the shares in Core Investment Solutions Ltd via a share for share exchange. On 11 July 2024 property valued at £810,000 was transfered to Core Investment Solutions Limited from The Hendry Group Ltd in exchange for shares. At the year end of 31 March 2025 Core Investment Solutions Ltd owed The Hendry Group Ltd £2,149,038. This is a non interest bearing loan on which no repayment terms have been agreed.

Core Leasing Solutions LtdCore Leasing Solutions Ltd is a 100% owned subsidairy of The Hendry Group Ltd.On 10 May 2024 The Hendry Group Ltd acquired the shares in Core Leasing Solutions Ltd via a share for share exchange. At the year end of 31 March 2025 Core Leasing Solutions Ltd owed The Hendry Group Ltd £631,885. This is a non interest bearing loan on which no repayment terms have been agreed.

Core Leasing Solutions Ltd

Core Leasing Solutions Ltd is a 100% owned subsidairy of The Hendry Group Ltd.

On 10 May 2024 The Hendry Group Ltd acquired the shares in Core Leasing Solutions Ltd via a share for share exchange. At the year end of 31 March 2025 Core Leasing Solutions Ltd owed The Hendry Group Ltd £631,885. This is a non interest bearing loan on which no repayment terms have been agreed.

Core Construction Solutions LtdCore Construction Solutions Ltd is a 100% owned subsidairy of The Hendry Group Ltd.On 9 May 2024 The Hendry Group Ltd acquired the shares in Core Construction Solutions Ltd via a share for share exchange. On 11 July 2024 The Hendry Group Ltd acquired two properties from Core Construction Solutions Limited at a cost of £810,000, being market value. At the year end of 31 March 2025 Core Construction Solutions Ltd owed The Hendry Group Ltd £270,000. This is a non interest bearing loan on which no repayment terms have been agreed.

Core Construction Solutions Ltd

Core Construction Solutions Ltd is a 100% owned subsidairy of The Hendry Group Ltd.

On 9 May 2024 The Hendry Group Ltd acquired the shares in Core Construction Solutions Ltd via a share for share exchange. On 11 July 2024 The Hendry Group Ltd acquired two properties from Core Construction Solutions Limited at a cost of £810,000, being market value. At the year end of 31 March 2025 Core Construction Solutions Ltd owed The Hendry Group Ltd £270,000. This is a non interest bearing loan on which no repayment terms have been agreed.

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