Acorah Software Products - Accounts Production 16.8.310 false true false 24 September 2024 30 September 2025 30 September 2025 15975500 R O Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15975500 2024-09-23 15975500 2025-09-30 15975500 2024-09-24 2025-09-30 15975500 frs-core:CurrentFinancialInstruments 2025-09-30 15975500 frs-core:Non-currentFinancialInstruments 2025-09-30 15975500 frs-core:ShareCapital 2025-09-30 15975500 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15975500 frs-bus:PrivateLimitedCompanyLtd 2024-09-24 2025-09-30 15975500 frs-bus:FilletedAccounts 2024-09-24 2025-09-30 15975500 frs-bus:SmallEntities 2024-09-24 2025-09-30 15975500 frs-bus:AuditExempt-NoAccountantsReport 2024-09-24 2025-09-30 15975500 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-24 2025-09-30 15975500 frs-core:CostValuation 2024-09-23 15975500 frs-core:AdditionsToInvestments 2025-09-30 15975500 frs-core:CostValuation 2025-09-30 15975500 frs-core:ProvisionsForImpairmentInvestments 2024-09-23 15975500 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 15975500 frs-bus:Director1 2024-09-24 2025-09-30 15975500 frs-bus:Director1 2024-09-23 15975500 frs-bus:Director1 2025-09-30 15975500 frs-countries:EnglandWales 2024-09-24 2025-09-30
Registered number: 15975500
Evaluation Holdings Ltd
Financial Statements
For the Period 24 September 2024 to 30 September 2025
Avant Advisory Ltd
Chartered Certified Accountants
124 City Road
London
EC1V 2NX
Evaluation Holdings Ltd
Contents
Contents

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

Page 1
Evaluation Holdings Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15975500

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments in associates | 4 |  | 1,206,000
|  |  | 1,206,000
CURRENT ASSETS
Debtors | 5 | 100 |
|  | 100 |
Creditors: Amounts Falling Due Within One Year | 6 | (267,548 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (267,448 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 938,552
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (595,000 )
NET ASSETS |  |  | 343,552
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | 343,452
SHAREHOLDERS' FUNDS |  |  | 343,552

For the period ending 30 September 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

R O Gallagher Director
15/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Evaluation Holdings Ltd
Notes to the Financial Statements
For the Period 24 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Evaluation Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15975500 . The registered office is Crown House, 27 Old Gloucester Street, London, WC1N 3AX.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investments in associates

| Associates
--- | ---
| £
Cost
As at 24 September 2024 | -
Additions | 1,206,000
As at 30 September 2025 | 1,206,000
Provision
As at 24 September 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 1,206,000
As at 24 September 2024 | -

Investments in associates are included in fixed asset investments and are stated at cost less any provision for impairment. The directors have reviewed the carrying value of these investments and consider that no further provision is required.
The investments in associates are wholly comprised of 83 Ordinary-A shares in Evaluation Consultants Limited (04721646)
5. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Other debtors | 100

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Other loans | 260,000
Amounts owed to participating interests | 6,948
Other creditors | 600
| 267,548

Page 2
Page 3
Evaluation Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 24 September 2024 to 30 September 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025
--- | ---
| £
Other loans | 595,000

8. Share Capital

| 30 September 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

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

| As at 24 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Rory Gallagher | - | 100 | - | - | 100

The above loan is unsecured, interest free and repayable on demand.
Page 3