Acorah Software Products - Accounts Production 16.8.310 false true true false 9 February 2024 31 March 2025 31 March 2025 15475370 Mr Richard Barras iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15475370 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 15475370 2024-02-08 15475370 2025-03-31 15475370 2024-02-09 2025-03-31 15475370 frs-core:CurrentFinancialInstruments 2025-03-31 15475370 frs-core:Non-currentFinancialInstruments 2025-03-31 15475370 frs-core:FurnitureFittings 2025-03-31 15475370 frs-core:FurnitureFittings 2024-02-09 2025-03-31 15475370 frs-core:FurnitureFittings 2024-02-08 15475370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 15475370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-09 2025-03-31 15475370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-08 15475370 frs-core:ShareCapital 2025-03-31 15475370 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15475370 frs-bus:PrivateLimitedCompanyLtd 2024-02-09 2025-03-31 15475370 frs-bus:FilletedAccounts 2024-02-09 2025-03-31 15475370 frs-bus:SmallEntities 2024-02-09 2025-03-31 15475370 frs-bus:AuditExempt-NoAccountantsReport 2024-02-09 2025-03-31 15475370 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-09 2025-03-31 15475370 frs-bus:Director1 2024-02-09 2025-03-31 15475370 frs-countries:EnglandWales 2024-02-09 2025-03-31
Registered number: 15475370
Semoza Holdings Ltd
Unaudited Financial Statements
For the Period 9 February 2024 to 31 March 2025
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Semoza Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Semoza Holdings Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 15475370

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,174,677
|  |  | 1,174,677
CURRENT ASSETS
Debtors | 5 | 9,495 |
Cash at bank and in hand |  | 2,498 |
|  | 11,993 |
Creditors: Amounts Falling Due Within One Year | 6 | (581,421 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (569,428 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 605,249
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (648,268 )
NET LIABILITIES |  |  | (43,019 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | (43,119 )
SHAREHOLDERS' FUNDS |  |  | (43,019)

Page 1
Page 2
Semoza Holdings Ltd
Balance Sheet (continued)
As At 31 March 2025
For the period 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 Richard Barras Director
19th January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Semoza Holdings Ltd
Notes to the Financial Statements
For the Period 9 February 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Semoza Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15475370 . The registered office is Vale View, West Stour, Gillingham, SP8 5SF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents amounts receivable for the rental of buildings.
2.4. 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
Fixtures & Fittings | 25% Reducing balance

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.
...CONTINUED
Page 3
Page 4
Semoza Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 9 February 2024 to 31 March 2025
2.5. Taxation - continued
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 period, 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 9 February 2024 | - | - | -
Additions | 1,196,327 | 2,650 | 1,198,977
As at 31 March 2025 | 1,196,327 | 2,650 | 1,198,977
Depreciation
As at 9 February 2024 | - | - | -
Provided during the period | 23,637 | 663 | 24,300
As at 31 March 2025 | 23,637 | 663 | 24,300
Net Book Value
As at 31 March 2025 | 1,172,690 | 1,987 | 1,174,677
As at 9 February 2024 | - | - | -

Page 4
Page 5
Semoza Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 9 February 2024 to 31 March 2025
5. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Trade debtors | 2,844
Other debtors | 6,651
| 9,495

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Trade creditors | 70
Bank loans and overdrafts | 28,200
Amounts owed to participating interests | 153,636
Other creditors | 398,129
Taxation and social security | 1,386
| 581,421

7. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025
--- | ---
| £
Bank loans | 648,268

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 31 March 2025
--- | ---
| £
Bank loans | 520,268

8. Secured Creditors
Of the creditors the following amounts are secured by a fixed and floating charge over the property.

| 31 March 2025
--- | ---
| £
Bank loans and overdrafts | 676,468

Page 5
Page 6
Semoza Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 9 February 2024 to 31 March 2025
9. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

10. Related Party Transactions
During the year the company was lent funds of £169,000 from Mrs C Barras, who is connected to the director. This amount was due at the year end.
During the year the company received £60,000 for rent and was lent funds of £153,636 from Bublshop Ltd, a company under common control. £153,636 was still due at the year end.
During the year the company received £10,000 for rent from Dorset Enegery Solutions Ltd, a company under common control.
Page 6