Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10014304 Mr N Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10014304 2024-03-31 10014304 2025-03-31 10014304 2024-04-01 2025-03-31 10014304 frs-core:ShareCapital 2025-03-31 10014304 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10014304 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10014304 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10014304 frs-bus:SmallEntities 2024-04-01 2025-03-31 10014304 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10014304 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10014304 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 10014304 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 10014304 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 10014304 frs-core:CostValuation 2024-03-31 10014304 frs-core:AdditionsToInvestments 2025-03-31 10014304 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 10014304 frs-core:CostValuation 2025-03-31 10014304 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 10014304 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10014304 frs-core:ListedExchangeTraded 2025-03-31 10014304 frs-core:ListedExchangeTraded 2024-03-31 10014304 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 10014304 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 10014304 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 10014304 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 10014304 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 10014304 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 10014304 frs-bus:Director1 2024-04-01 2025-03-31 10014304 frs-countries:EnglandWales 2024-04-01 2025-03-31 10014304 2023-03-31 10014304 2024-03-31 10014304 2023-04-01 2024-03-31 10014304 frs-core:ShareCapital 2024-03-31 10014304 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10014304 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 10014304
NHF Investments Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10014304
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 62,333 56,058
62,333 56,058
CURRENT ASSETS
Debtors 5 500,116 500,288
Cash at bank and in hand 22,943 34,280
523,059 534,568
Creditors: Amounts Falling Due Within One Year 6 (926 ) (850 )
NET CURRENT ASSETS (LIABILITIES) 522,133 533,718
TOTAL ASSETS LESS CURRENT LIABILITIES 584,466 589,776
NET ASSETS 584,466 589,776
CAPITAL AND RESERVES
Called up share capital 7 50 50
Fair value reserve 8 (4,006 ) 2,946
Profit and Loss Account 588,422 586,780
SHAREHOLDERS' FUNDS 584,466 589,776
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 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 N Fox
Director
30th November 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
NHF Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10014304 . The registered office is First Floor, 72 King William Street, London, EC4N 7HR.
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. 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 year, 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.
2.3. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
2.4. Fixed asset investments
Listed fixed asset investments are shown at fair value. The fair value of fixed asset investments is assessed annually and the aggregate surplus or deficit is included in the profit and loss account. The gain or loss is transferred to a fair value reserve after adjusting for deferred tax.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments
Subsidiaries Listed Total
£ £ £
Cost
As at 1 April 2024 99 55,959 56,058
Additions - 13,226 13,226
Revaluations - (6,951 ) (6,951 )
As at 31 March 2025 99 62,234 62,333
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 99 62,234 62,333
As at 1 April 2024 99 55,959 56,058
The listed investments are shown at fair value. If listed investments had not been revalued they would have been shown at an historical cost of £66,240 (2024: £53,013).
The listed investments were valued on an open market basis on 31st March 2025 by the company's investment managers.
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 500,000 500,000
Other debtors 116 288
500,116 500,288
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 926 850
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 50
8. Reserves
Fair Value Reserve
£
As at 1 April 2024 2,946
Transfer to profit and loss (6,952 )
As at 31 March 2025 (4,006 )
Page 3