Acorah Software Products - Accounts Production 16.6.950 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02292529 Mr Robert Doughty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02292529 2023-12-31 02292529 2024-12-31 02292529 2024-01-01 2024-12-31 02292529 frs-core:CurrentFinancialInstruments 2024-12-31 02292529 frs-core:Non-currentFinancialInstruments 2024-12-31 02292529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02292529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02292529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02292529 frs-core:PlantMachinery 2024-12-31 02292529 frs-core:PlantMachinery 2024-01-01 2024-12-31 02292529 frs-core:PlantMachinery 2023-12-31 02292529 frs-core:RevaluationReserve 2023-12-31 02292529 frs-core:RevaluationReserve 2024-12-31 02292529 frs-core:ShareCapital 2024-12-31 02292529 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 02292529 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 02292529 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02292529 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02292529 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02292529 frs-bus:SmallEntities 2024-01-01 2024-12-31 02292529 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02292529 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02292529 frs-bus:Director1 2024-01-01 2024-12-31 02292529 frs-countries:EnglandWales 2024-01-01 2024-12-31 02292529 2022-12-31 02292529 2023-12-31 02292529 2023-01-01 2023-12-31 02292529 frs-core:CurrentFinancialInstruments 2023-12-31 02292529 frs-core:Non-currentFinancialInstruments 2023-12-31 02292529 frs-core:RevaluationReserve 2023-12-31 02292529 frs-core:ShareCapital 2023-12-31 02292529 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02292529
Highclere Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
CLIVE G. CHADNEY LIMITED
108 Sandford Road
Chelmsford
CM2 6DH
Highclere Investments Limited
Contents
Contents

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

Page 1
Highclere Investments Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 02292529

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 832,006 |  | 832,124
|  |  | 832,006 |  | 832,124
CURRENT ASSETS
Stocks | 5 | 709,064 |  | 701,432 |
Cash at bank and in hand |  | 554 |  | 951 |
|  | 709,618 |  | 702,383 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,382 ) |  | (18,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 696,236 |  | 684,101
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,528,242 |  | 1,516,225
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,598,317 ) |  | (1,563,361 )
NET LIABILITIES |  |  | (70,075 ) |  | (47,136 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | 231,694 |  | 231,694
Profit and Loss Account |  |  | (301,869 ) |  | (278,930 )
SHAREHOLDERS' FUNDS |  |  | (70,075) |  | (47,136)

Page 1
Page 2
Highclere Investments Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 Robert Doughty Director
6 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Highclere Investments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Highclere Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02292529 . The registered office is 108 Sandford Road, Chelmsford, Essex, CM2 6DH.
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.
2.3. Tangible Fixed Assets and Depreciation
15Tangible 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 | Nil
Plant & Machinery | 15% - 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
Page 3
Page 4
Highclere Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2024 | 831,340 | 9,493 | 840,833
As at 31 December 2024 | 831,340 | 9,493 | 840,833
Depreciation
As at 1 January 2024 | - | 8,709 | 8,709
Provided during the period | - | 118 | 118
As at 31 December 2024 | - | 8,827 | 8,827
Net Book Value
As at 31 December 2024 | 831,340 | 666 | 832,006
As at 1 January 2024 | 831,340 | 784 | 832,124

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 709,064 |  | 701,432

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,552 |  | 6,949
Other creditors | 7,497 |  | 11,070
Taxation and social security | 1,333 |  | 263
| 13,382 |  | 18,282

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 484,584 |  | 484,584
Other creditors | 1,113,733 |  | 1,078,777
| 1,598,317 |  | 1,563,361

Page 4
Page 5
Highclere Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2024 | 231,694 | (278,930 )
Loss for the year and total comprehensive income | - | (22,939 )
As at 31 December 2024 | 231,694 | (301,869 )

Page 5