Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 14228627 Mr Mathew George Mrs Komal George iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14228627 2024-04-30 14228627 2025-04-30 14228627 2024-05-01 2025-04-30 14228627 frs-core:RevaluationReserve 2024-05-01 2025-04-30 14228627 frs-core:RevaluationReserve 2025-04-30 14228627 frs-core:ShareCapital 2025-04-30 14228627 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14228627 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14228627 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 14228627 frs-bus:SmallEntities 2024-05-01 2025-04-30 14228627 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14228627 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14228627 frs-core:CostValuation 2024-04-30 14228627 frs-core:CostValuation 2025-04-30 14228627 frs-bus:Director1 2024-05-01 2025-04-30 14228627 frs-bus:Director2 2024-05-01 2025-04-30 14228627 frs-countries:EnglandWales 2024-05-01 2025-04-30 14228627 2023-04-30 14228627 2024-04-30 14228627 2023-05-01 2024-04-30 14228627 frs-core:RevaluationReserve 2024-04-30 14228627 frs-core:ShareCapital 2024-04-30 14228627 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14228627
Otway House Investments Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
Lesser & Co
Chartered Accountants & Business Advisors
147 Station Road
North Chingford
London
E4 6AG
Otway House Investments Limited
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Otway House Investments Limited
Abridged Statement of Financial Position
As At 30 April 2025
Abridged Statement of Financial Position
Registered number: 14228627

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 275,000 |  | 251,000
Investments | 5 |  | 350,000 |  | 350,000
|  |  | 625,000 |  | 601,000
CURRENT ASSETS
Investments |  | 9,748 |  | - |
Cash at bank and in hand |  | 5,875 |  | 2,178 |
|  | 15,623 |  | 2,178 |
Creditors: Amounts Falling Due Within One Year |  | (632,328 ) |  | (628,049 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (616,705 ) |  | (625,871 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,295 |  | (24,871 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,000 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 2,295 |  | (24,871 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 5 |  | 5
Revaluation reserve | 7 |  | 18,000 |  | -
Income Statement |  |  | (15,710 ) |  | (24,876 )
SHAREHOLDERS' FUNDS |  |  | 2,295 |  | (24,871)

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Otway House Investments Limited
Abridged Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Mathew George Director
31/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Otway House Investments Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
Otway House Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14228627 . The registered office is 147 Station Road, North Chingford, London, E4 6AG.
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. 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 income statement.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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Otway House Investments Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 | 251,000
Revaluations | 24,000
As at 30 April 2025 | 275,000

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 350,000
As at 30 April 2025 | 350,000
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 350,000
As at 1 May 2024 | 350,000

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

7. Reserves

| Revaluation Reserve
--- | ---
| £
Surplus on revaluation | 18,000
As at 30 April 2025 | 18,000

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