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 04407526 Mr John Steward Mr Dilip Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04407526 2024-03-31 04407526 2025-03-31 04407526 2024-04-01 2025-03-31 04407526 frs-core:CurrentFinancialInstruments 2025-03-31 04407526 frs-core:Non-currentFinancialInstruments 2025-03-31 04407526 frs-core:ComputerEquipment 2025-03-31 04407526 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04407526 frs-core:ComputerEquipment 2024-03-31 04407526 frs-core:FurnitureFittings 2025-03-31 04407526 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04407526 frs-core:FurnitureFittings 2024-03-31 04407526 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04407526 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04407526 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04407526 frs-core:MotorVehicles 2025-03-31 04407526 frs-core:MotorVehicles 2024-04-01 2025-03-31 04407526 frs-core:MotorVehicles 2024-03-31 04407526 frs-core:RevaluationReserve 2024-03-31 04407526 frs-core:RevaluationReserve 2025-03-31 04407526 frs-core:ShareCapital 2025-03-31 04407526 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04407526 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 04407526 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04407526 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04407526 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04407526 frs-bus:SmallEntities 2024-04-01 2025-03-31 04407526 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04407526 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04407526 frs-core:UnlistedNon-exchangeTraded 2025-03-31 04407526 frs-core:UnlistedNon-exchangeTraded 2024-03-31 04407526 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 04407526 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 04407526 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 04407526 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 04407526 frs-bus:Director1 2024-04-01 2025-03-31 04407526 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04407526 frs-countries:EnglandWales 2024-04-01 2025-03-31 04407526 2023-03-31 04407526 2024-03-31 04407526 2023-04-01 2024-03-31 04407526 frs-core:CurrentFinancialInstruments 2024-03-31 04407526 frs-core:Non-currentFinancialInstruments 2024-03-31 04407526 frs-core:RevaluationReserve 2024-03-31 04407526 frs-core:ShareCapital 2024-03-31 04407526 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04407526
One Investment Group Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Assets Limited
Chiltern Chambers
St Peters Avenue
Reading
Berkshire
RG47DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04407526
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,054,574 1,087,866
Investments 5 350,000 350,000
1,404,574 1,437,866
CURRENT ASSETS
Debtors 6 816,532 755,221
Cash at bank and in hand 318,675 224,147
1,135,207 979,368
Creditors: Amounts Falling Due Within One Year 7 (81,376 ) (58,286 )
NET CURRENT ASSETS (LIABILITIES) 1,053,831 921,082
TOTAL ASSETS LESS CURRENT LIABILITIES 2,458,405 2,358,948
Creditors: Amounts Falling Due After More Than One Year 8 (166,035 ) (210,182 )
NET ASSETS 2,292,370 2,148,766
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Revaluation reserve 10 211,461 211,461
Profit and Loss Account 2,070,909 1,927,305
SHAREHOLDERS' FUNDS 2,292,370 2,148,766
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 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 John Steward
Director
08/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
One Investment Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04407526 . The registered office is Unit 6 Chelmsford Road Industrial Estate, Great Dunmow, Essex, CM6 1HD.
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:
Freehold 2% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,412,877 29,374 147,626 46,961 1,636,838
As at 31 March 2025 1,412,877 29,374 147,626 46,961 1,636,838
Depreciation
As at 1 April 2024 345,078 26,900 135,356 41,638 548,972
Provided during the period 28,276 619 3,067 1,330 33,292
As at 31 March 2025 373,354 27,519 138,423 42,968 582,264
Net Book Value
As at 31 March 2025 1,039,523 1,855 9,203 3,993 1,054,574
As at 1 April 2024 1,067,799 2,474 12,270 5,323 1,087,866
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 1,532,492
As at 31 March 2025 1,532,492
Provision
As at 1 April 2024 1,182,492
As at 31 March 2025 1,182,492
Net Book Value
As at 31 March 2025 350,000
As at 1 April 2024 350,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 34,800 -
Other debtors 300 300
Amounts owed by group undertakings 781,432 754,921
816,532 755,221
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,324 (5,775 )
Bank loans and overdrafts 35,853 27,560
Corporation tax - 27,201
VAT 12,749 8,571
Accruals and deferred income 30,450 729
81,376 58,286
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 166,035 210,182
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,000 10,000
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2024 211,461 1,927,305
Profit for the year and total comprehensive income - 144,604
Dividends paid - (1,000)
As at 31 March 2025 211,461 2,070,909
11. Related Party Transactions
The following relates to transactions with group companies:
At the end of the year Braefield Engineering Limited owed the company £Nil (2024: £10,894 owed Braefield).
During the year the following transactions took place :
Rent receivable £68,850 (2024: £68,000)
At the end of the year One Technology Group Limited owed the company £781,432 (2024: £744,027).
Page 5