Acorah Software Products - Accounts Production 16.6.920 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11062160 Mr Neil Musgrave Mrs Margaret Musgrave Mrs Margaret Musgrave iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11062160 2024-04-30 11062160 2025-04-30 11062160 2024-05-01 2025-04-30 11062160 frs-core:CurrentFinancialInstruments 2025-04-30 11062160 frs-core:ShareCapital 2025-04-30 11062160 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11062160 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11062160 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11062160 frs-bus:SmallEntities 2024-05-01 2025-04-30 11062160 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11062160 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11062160 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 11062160 frs-bus:OrdinaryShareClass1 2025-04-30 11062160 frs-core:CostValuation 2024-04-30 11062160 frs-core:AdditionsToInvestments 2025-04-30 11062160 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 11062160 frs-core:CostValuation 2025-04-30 11062160 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 11062160 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 11062160 frs-core:ListedExchangeTraded 2025-04-30 11062160 frs-core:ListedExchangeTraded 2024-04-30 11062160 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 11062160 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-04-30 11062160 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-04-30 11062160 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 11062160 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 11062160 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 11062160 frs-core:UnlistedNon-exchangeTraded 2025-04-30 11062160 frs-core:UnlistedNon-exchangeTraded 2024-04-30 11062160 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 11062160 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 11062160 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 11062160 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 11062160 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 11062160 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 11062160 frs-bus:Director1 2024-05-01 2025-04-30 11062160 frs-bus:Director2 2024-05-01 2025-04-30 11062160 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 11062160 frs-countries:EnglandWales 2024-05-01 2025-04-30 11062160 2023-04-30 11062160 2024-04-30 11062160 2023-05-01 2024-04-30 11062160 frs-core:CurrentFinancialInstruments 2024-04-30 11062160 frs-core:ShareCapital 2024-04-30 11062160 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11062160 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: 11062160
County Oil Investments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
County Oil Investments Limited
Contents
Contents

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

Page 1
County Oil Investments Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 11062160

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 4,599,737 |  | 4,477,132
|  |  | 4,599,737 |  | 4,477,132
CURRENT ASSETS
Debtors | 5 | 39,617 |  | 28,675 |
Cash at bank and in hand |  | 848,870 |  | 857,188 |
|  | 888,487 |  | 885,863 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,563 ) |  | (404,360 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 886,924 |  | 481,503
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,486,661 |  | 4,958,635
NET ASSETS |  |  | 5,486,661 |  | 4,958,635
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Income Statement |  |  | 5,486,651 |  | 4,958,625
SHAREHOLDERS' FUNDS |  |  | 5,486,661 |  | 4,958,635

For the year ending 30 April 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 Neil Musgrave Director
16th October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
County Oil Investments Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
County Oil Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11062160. The registered office is Beca House Ashville Way, Sutton Weaver, Runcorn, WA7 3EZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
There are currently no significant judgements and estimates applied by the directors which are considered key to the
preperation of the financial statements.
2.4. Financial Instruments
The company only enters into basic fanancial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
Financial assets that are measured at cost and amortised cost are ssessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.
Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.
2.5. 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.
2.6. Fixed asset investments
Other investments are initially recognised at cost and are subsequently re-measured at their fair value. Changes in fair value are recognised in the income statement.
Interests in associates are stated at cost.
Page 2
Page 3
County Oil Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Income from fixed asset investments
Income from fixed asset investments is received in the form of dividends and is credited to the income statement when received.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments

| Listed | Unlisted | Other | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 4,468,059 | 73 | 9,000 | 4,477,132
Additions | - | - | 625 | 625
Revaluations | 121,980 | - | - | 121,980
As at 30 April 2025 | 4,590,039 | 73 | 9,625 | 4,599,737
Provision
As at 1 May 2024 | - | - | - | -
As at 30 April 2025 | - | - | - | -
Net Book Value
As at 30 April 2025 | 4,590,039 | 73 | 9,625 | 4,599,737
As at 1 May 2024 | 4,468,059 | 73 | 9,000 | 4,477,132

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 39,617 |  | 28,675

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,500 |  | -
Amounts owed to participating interests | - |  | 401,000
Other creditors | 63 |  | 3,360
| 1,563 |  | 404,360

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 0.01 each | 10 |  | 10

8. Related Party Transactions
At the reporting date the company owed the directors £63 (2024: was owed £1).
Page 3