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 12153973 Mr Christian Struck Mrs Marie Struck iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12153973 2024-03-31 12153973 2025-03-31 12153973 2024-04-01 2025-03-31 12153973 frs-core:CurrentFinancialInstruments 2025-03-31 12153973 frs-core:Non-currentFinancialInstruments 2025-03-31 12153973 frs-core:ComputerEquipment 2025-03-31 12153973 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12153973 frs-core:ComputerEquipment 2024-03-31 12153973 frs-core:FurnitureFittings 2025-03-31 12153973 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12153973 frs-core:FurnitureFittings 2024-03-31 12153973 frs-core:MotorVehicles 2025-03-31 12153973 frs-core:MotorVehicles 2024-04-01 2025-03-31 12153973 frs-core:MotorVehicles 2024-03-31 12153973 frs-core:OtherReservesSubtotal 2025-03-31 12153973 frs-core:ShareCapital 2025-03-31 12153973 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12153973 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12153973 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12153973 frs-bus:SmallEntities 2024-04-01 2025-03-31 12153973 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12153973 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12153973 frs-core:CostValuation 2024-03-31 12153973 frs-core:CostValuation 2025-03-31 12153973 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 12153973 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-03-31 12153973 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 12153973 frs-core:ListedExchangeTraded 2025-03-31 12153973 frs-core:ListedExchangeTraded 2024-03-31 12153973 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 12153973 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 12153973 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 12153973 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2025-03-31 12153973 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 12153973 frs-bus:Director1 2024-04-01 2025-03-31 12153973 frs-bus:Director2 2024-04-01 2025-03-31 12153973 frs-countries:EnglandWales 2024-04-01 2025-03-31 12153973 2023-03-31 12153973 2024-03-31 12153973 2023-04-01 2024-03-31 12153973 frs-core:CurrentFinancialInstruments 2024-03-31 12153973 frs-core:Non-currentFinancialInstruments 2024-03-31 12153973 frs-core:OtherReservesSubtotal 2024-03-31 12153973 frs-core:ShareCapital 2024-03-31 12153973 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12153973
Shellhurst Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12153973
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,771 34,568
Investment Properties 5 367,000 371,992
Investments 6 127,452 128,931
520,223 535,491
CURRENT ASSETS
Debtors 7 33,878 24,452
Cash at bank and in hand 16,167 56,002
50,045 80,454
Creditors: Amounts Falling Due Within One Year 8 (6,216 ) (6,390 )
NET CURRENT ASSETS (LIABILITIES) 43,829 74,064
TOTAL ASSETS LESS CURRENT LIABILITIES 564,052 609,555
Creditors: Amounts Falling Due After More Than One Year 9 (284,211 ) (290,004 )
NET ASSETS 279,841 319,551
CAPITAL AND RESERVES
Called up share capital 11 100 100
Other reserves 155,000 155,000
Profit and Loss Account 124,741 164,451
SHAREHOLDERS' FUNDS 279,841 319,551
Page 1
Page 2
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 Christian Struck
Director
03/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Shellhurst Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12153973 . The registered office is 61 Bridge Street, Kington, HR5 3DJ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% per annum straight line
Fixtures & Fittings 20% per annum straight line
Computer Equipment 33% per annum straight line
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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 April 2024 38,500 14,237 - 52,737
Additions - - 389 389
As at 31 March 2025 38,500 14,237 389 53,126
Depreciation
As at 1 April 2024 13,167 5,002 - 18,169
Provided during the period 6,320 2,840 26 9,186
As at 31 March 2025 19,487 7,842 26 27,355
Net Book Value
As at 31 March 2025 19,013 6,395 363 25,771
As at 1 April 2024 25,333 9,235 - 34,568
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 371,992
Revaluations (4,992)
As at 31 March 2025 367,000
6. Investments
Associates Listed Total
£ £ £
Cost
As at 1 April 2024 123,175 20,279 143,454
As at 31 March 2025 123,175 20,279 143,454
Provision
As at 1 April 2024 - 14,523 14,523
Revaluations - 1,479 1,479
As at 31 March 2025 - 16,002 16,002
Net Book Value
As at 31 March 2025 123,175 4,277 127,452
As at 1 April 2024 123,175 5,756 128,931
Page 4
Page 5
7. Debtors
2025 2024
as restated
£ £
Due within one year
Amounts owed by group undertakings 2,100 900
Other debtors 29,484 23,552
31,584 24,452
Due after more than one year
Amounts owed by participating interests 2,294 -
33,878 24,452
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Other loans 5,070 5,070
Other creditors 1,146 -
Accruals and deferred income - 1,320
6,216 6,390
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans 269,713 269,713
Other loans 14,498 20,291
284,211 290,004
11. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
The directors owed £12,391 (2024: £7,387) to the company. This loan is interest free and was repaid shortly after year end. 
Included within debtors is a loan of £2,100 (2024:£900) to the subisidiary company and £2,294 (2024:£0) to an associated company. These loans are interest free and repayable on demand.
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