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 11981082 Mr J P Naylor Mrs J S Naylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11981082 2024-03-31 11981082 2025-03-31 11981082 2024-04-01 2025-03-31 11981082 frs-core:CurrentFinancialInstruments 2025-03-31 11981082 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 11981082 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11981082 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 11981082 frs-core:PlantMachinery 2025-03-31 11981082 frs-core:PlantMachinery 2024-04-01 2025-03-31 11981082 frs-core:PlantMachinery 2024-03-31 11981082 frs-core:ShareCapital 2025-03-31 11981082 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11981082 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11981082 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11981082 frs-bus:SmallEntities 2024-04-01 2025-03-31 11981082 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11981082 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11981082 frs-core:CostValuation 2024-03-31 11981082 frs-core:CostValuation 2025-03-31 11981082 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 11981082 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 11981082 frs-bus:Director1 2024-04-01 2025-03-31 11981082 frs-bus:Director2 2024-04-01 2025-03-31 11981082 frs-countries:EnglandWales 2024-04-01 2025-03-31 11981082 2023-03-31 11981082 2024-03-31 11981082 2023-04-01 2024-03-31 11981082 frs-core:CurrentFinancialInstruments 2024-03-31 11981082 frs-core:ShareCapital 2024-03-31 11981082 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11981082
Emdells Holdings Ltd
Financial Statements
For The Year Ended 31 March 2025
Emdells Holdings Ltd
Contents
Contents

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

Page 1
Emdells Holdings Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11981082

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 708,011 |  | 801,699
Investments | 5 |  | 2 |  | 2
|  |  | 708,013 |  | 801,701
CURRENT ASSETS
Debtors | 6 | 24,574 |  | 2,405 |
Cash at bank and in hand |  | 539,977 |  | 109,407 |
|  | 564,551 |  | 111,812 |
Creditors: Amounts Falling Due Within One Year | 7 | (117,238 ) |  | (81,101 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 447,313 |  | 30,711
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,155,326 |  | 832,412
NET ASSETS |  |  | 1,155,326 |  | 832,412
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,155,226 |  | 832,312
SHAREHOLDERS' FUNDS |  |  | 1,155,326 |  | 832,412

Page 1
Page 2
Emdells Holdings Ltd
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 J P Naylor Director
13th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Emdells Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Emdells Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11981082 . The registered office is 33a Manor Lane, Hawarden, Deeside, CH5 3PP.
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 receipt of rents, dividends, bank interest and sale of investments.
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 | No depreciation is provided
Plant and Machinery | 20% reducing balance

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 profit and loss account.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.
2.6. Debtors
Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
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 and Machinery | Total
| £ | £ | £
Cost
As at 1 April 2024 | 800,000 | 6,799 | 806,799
Disposals | (91,989 ) | - | (91,989 )
As at 31 March 2025 | 708,011 | 6,799 | 714,810

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

Depreciation
As at 1 April 2024 | - | 5,100 | 5,100
Provided during the period | - | 1,699 | 1,699
As at 31 March 2025 | - | 6,799 | 6,799
Net Book Value
As at 31 March 2025 | 708,011 | - | 708,011
As at 1 April 2024 | 800,000 | 1,699 | 801,699

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 2
As at 31 March 2025 | 2
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 2
As at 1 April 2024 | 2

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 12,269 |  | -
Other debtors | 12,305 |  | 2,405
| 24,574 |  | 2,405

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | - |  | 45,188
Other creditors | 11,238 |  | 11,913
Taxation and social security | 106,000 |  | 24,000
| 117,238 |  | 81,101

8. Share Capital

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

Page 4
Page 5
Emdells Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Related Party Transactions
Emdells Limited - BahamasConnected companyMr JP Naylor, director held the beneficial interest in this business throughout the year and the previous year. Assets and liabilities totalling £nil (2024 £773857) have been transferred from Emdells Limited - Bahamas during the previous year on 1st April 2023. Loans from the subsidiary company totalling £nil (2024 £759916) have been written off during the year. Amount due by the related party £nil (2024 £Nil)

Emdells Limited - Bahamas

Connected company

Mr JP Naylor, director held the beneficial interest in this business throughout the year and the previous year. Assets and liabilities totalling £nil (2024 £773857) have been transferred from Emdells Limited - Bahamas during the previous year on 1st April 2023. Loans from the subsidiary company totalling £nil (2024 £759916) have been written off during the year. Amount due by the related party £nil (2024 £Nil)

Emdells LimitedConnected company. Mr JP Naylor, director held the beneficial interest in this business throughout the year and in the previous year.Amount due by the related party £12269 (2024 due to the related party £45188)

Emdells Limited

Connected company. Mr JP Naylor, director held the beneficial interest in this business throughout the year and in the previous year.

Amount due by the related party £12269 (2024 due to the related party £45188)

Mr JP NaylorDirectorMonies owed by the director, JP Naylor at the year end. The loan is interest free. Amount due by the related party £2405 (2024 £2405).

Mr JP Naylor

Director

Monies owed by the director, JP Naylor at the year end. The loan is interest free. Amount due by the related party £2405 (2024 £2405).

Mrs JS NaylorDirectorMonies owed by the director, JS Naylor at the year end. The loan is interest free. Amount due by the related party £9900 (2024 £nil).

Mrs JS Naylor

Director

Monies owed by the director, JS Naylor at the year end. The loan is interest free. Amount due by the related party £9900 (2024 £nil).

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