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 01787160 Dr Charles Lane true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01787160 2024-03-31 01787160 2025-03-31 01787160 2024-04-01 2025-03-31 01787160 frs-core:CurrentFinancialInstruments 2025-03-31 01787160 frs-core:ComputerEquipment 2024-04-01 2025-03-31 01787160 frs-core:FurnitureFittings 2024-04-01 2025-03-31 01787160 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 01787160 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 01787160 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01787160 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 01787160 frs-core:MotorVehicles 2024-04-01 2025-03-31 01787160 frs-core:PlantMachinery 2025-03-31 01787160 frs-core:PlantMachinery 2024-04-01 2025-03-31 01787160 frs-core:PlantMachinery 2024-03-31 01787160 frs-core:RevaluationReserve 2024-03-31 01787160 frs-core:RevaluationReserve 2025-03-31 01787160 frs-core:ShareCapital 2025-03-31 01787160 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 01787160 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 01787160 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01787160 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01787160 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 01787160 frs-bus:SmallEntities 2024-04-01 2025-03-31 01787160 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01787160 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01787160 1 2024-04-01 2025-03-31 01787160 frs-bus:Director1 2024-04-01 2025-03-31 01787160 frs-countries:EnglandWales 2024-04-01 2025-03-31 01787160 2023-03-31 01787160 2024-03-31 01787160 2023-04-01 2024-03-31 01787160 frs-core:CurrentFinancialInstruments 2024-03-31 01787160 frs-core:ShareCapital 2024-03-31 01787160 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 01787160
Ohl Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01787160
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 207,837 244,457
207,837 244,457
CURRENT ASSETS
Stocks 5 5,000 5,000
Debtors 6 750,858 303,818
Cash at bank and in hand 23,045 279,912
778,903 588,730
Creditors: Amounts Falling Due Within One Year 7 (471,822 ) (320,195 )
NET CURRENT ASSETS (LIABILITIES) 307,081 268,535
TOTAL ASSETS LESS CURRENT LIABILITIES 514,918 512,992
NET ASSETS 514,918 512,992
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 514,818 512,892
SHAREHOLDERS' FUNDS 514,918 512,992
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
Dr Charles Lane
Director
10/12/2025
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
Ohl Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01787160 . The registered office is Cricket Pavilion, Ashton, Peterborough, PE8 5LF.
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 Not Depreciated
Leasehold Duration of lease
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 10% Straight Line
Computer Equipment 25% 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2024 116,425 834,121 950,546
Additions - 2,247 2,247
As at 31 March 2025 116,425 836,368 952,793
Depreciation
As at 1 April 2024 80,827 625,262 706,089
Provided during the period 6,125 32,742 38,867
As at 31 March 2025 86,952 658,004 744,956
Net Book Value
As at 31 March 2025 29,473 178,364 207,837
As at 1 April 2024 35,598 208,859 244,457
5. Stocks
2025 2024
£ £
Stock 5,000 5,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 438,720 297,957
Other debtors 312,138 5,861
750,858 303,818
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 286,245 256,091
Bank loans and overdrafts 134,894 41
Amounts owed to participating interests 19,947 50,505
Other creditors 30,511 13,554
Taxation and social security 225 4
471,822 320,195
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2024 - 512,892
Profit for the year and total comprehensive income - 1,926
As at 31 March 2025 - 514,818
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Waterwheel Limited, incorporated in Guernsey. The ultimate controlling party is Dr CD Lane who controls 100% of the company.
Page 5