Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03511774 Mr M C Holt Mr P A Holt Mrs L J Holt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03511774 2024-03-31 03511774 2025-03-31 03511774 2024-04-01 2025-03-31 03511774 frs-core:CurrentFinancialInstruments 2025-03-31 03511774 frs-core:ComputerEquipment 2025-03-31 03511774 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03511774 frs-core:ComputerEquipment 2024-03-31 03511774 frs-core:FurnitureFittings 2025-03-31 03511774 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03511774 frs-core:FurnitureFittings 2024-03-31 03511774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03511774 frs-core:MotorVehicles 2025-03-31 03511774 frs-core:MotorVehicles 2024-04-01 2025-03-31 03511774 frs-core:MotorVehicles 2024-03-31 03511774 frs-core:PlantMachinery 2025-03-31 03511774 frs-core:PlantMachinery 2024-04-01 2025-03-31 03511774 frs-core:PlantMachinery 2024-03-31 03511774 frs-core:ShareCapital 2025-03-31 03511774 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03511774 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03511774 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03511774 frs-bus:SmallEntities 2024-04-01 2025-03-31 03511774 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03511774 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03511774 frs-core:ListedExchangeTraded 2025-03-31 03511774 frs-core:ListedExchangeTraded 2024-03-31 03511774 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 03511774 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 03511774 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 03511774 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 03511774 frs-bus:Director1 2024-04-01 2025-03-31 03511774 frs-bus:Director1 2024-03-31 03511774 frs-bus:Director1 2025-03-31 03511774 frs-bus:Director2 2024-04-01 2025-03-31 03511774 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03511774 frs-countries:EnglandWales 2024-04-01 2025-03-31 03511774 2023-03-31 03511774 2024-03-31 03511774 2023-04-01 2024-03-31 03511774 frs-core:CurrentFinancialInstruments 2024-03-31 03511774 frs-core:ShareCapital 2024-03-31 03511774 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03511774 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 03511774
B.H. Holt And Sons Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
B.H. Holt And Sons Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
B.H. Holt And Sons Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03511774

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,244 |  | 31,433
Investment Properties | 5 |  | 644,293 |  | 484,247
Investments | 6 |  | 5 |  | 5
|  |  | 666,542 |  | 515,685
CURRENT ASSETS
Stocks | 7 | 445,770 |  | 296,745 |
Debtors | 8 | 696,979 |  | 888,304 |
Cash at bank and in hand |  | 1,084 |  | 1,124 |
|  | 1,143,833 |  | 1,186,173 |
Creditors: Amounts Falling Due Within One Year | 9 | (756,525 ) |  | (468,136 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 387,308 |  | 718,037
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,053,850 |  | 1,233,722
NET ASSETS |  |  | 1,053,850 |  | 1,233,722
CAPITAL AND RESERVES
Called up share capital | 10 |  | 300 |  | 300
Profit and Loss Account |  |  | 1,053,550 |  | 1,233,422
SHAREHOLDERS' FUNDS |  |  | 1,053,850 |  | 1,233,722

Page 1
Page 2
B.H. Holt And Sons Limited
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 M C Holt Director
2 December 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
B.H. Holt And Sons Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
B.H. Holt And Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03511774 . The registered office is The Wells Farm, Bradley, Stafford, Staffordshire, ST18 9EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of plant and machinery is recognised when significant risks and rewards of ownershipof the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the plant and machinery.
Operating Lease Income
Operating lease income is recognised on a straight line baiss over the period of the lease.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Freehold | not depreciated
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 30% on reducing balance
Computer Equipment | 30% on reducing balance

2.4. Investment Properties
Investments property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. Leasing and Hire Purchase Contracts
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable valye, after making due allowance for obsolete and slow moving items.
2.7. Foreign Currencies
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the function currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
Page 3
Page 4
B.H. Holt And Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assesments in periods different from those in which they aare recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or los in the period to which they relate.
2.10. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 28,787 | 62,341 | 15,477 | 8,598 | 115,203
Additions | - | - | - | 1,378 | 1,378
Disposals | - | (16,350 ) | - | - | (16,350 )
As at 31 March 2025 | 28,787 | 45,991 | 15,477 | 9,976 | 100,231
Depreciation
As at 1 April 2024 | 28,284 | 35,299 | 12,301 | 7,886 | 83,770
Provided during the period | 128 | 6,063 | 958 | 629 | 7,778
Disposals | - | (13,561 ) | - | - | (13,561 )
As at 31 March 2025 | 28,412 | 27,801 | 13,259 | 8,515 | 77,987
Net Book Value
As at 31 March 2025 | 375 | 18,190 | 2,218 | 1,461 | 22,244
As at 1 April 2024 | 503 | 27,042 | 3,176 | 712 | 31,433

Page 4
Page 5
B.H. Holt And Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 484,247
Additions | 160,046
As at 31 March 2025 | 644,293

6. Investments

| Listed
--- | ---
| £
Cost
As at 1 April 2024 | 5
As at 31 March 2025 | 5
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 5
As at 1 April 2024 | 5

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 445,770 |  | 296,745

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 216,172 |  | 95,249
Prepayments and accrued income | 18,456 |  | 12,314
Other debtors | 279,921 |  | 623,651
VAT | 63,183 |  | -
Directors' loan accounts | 104,247 |  | 157,090
Amounts owed by associates | 15,000 |  | -
| 696,979 |  | 888,304

Page 5
Page 6
B.H. Holt And Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 529,735 |  | 85,158
Bank loans and overdrafts | 201,171 |  | 343,792
Corporation tax | - |  | 5,341
VAT | - |  | 4,530
Amounts owed by/to associates | - |  | 7,153
Accruals and deferred income | 25,619 |  | 22,162
| 756,525 |  | 468,136

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Holt | 157,090 | 108,339 | 161,181 | - | 104,247

The rate of interest provided on the director's loan account is 2.25%, this is the current market rate of interest and is repayable on demand.
Page 6