Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04227386 A B De Vere Green T F De Vere Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04227386 2024-06-30 04227386 2025-06-30 04227386 2024-07-01 2025-06-30 04227386 frs-core:CurrentFinancialInstruments 2025-06-30 04227386 frs-core:Non-currentFinancialInstruments 2025-06-30 04227386 frs-core:PlantMachinery 2025-06-30 04227386 frs-core:PlantMachinery 2024-07-01 2025-06-30 04227386 frs-core:PlantMachinery 2024-06-30 04227386 frs-core:ShareCapital 2025-06-30 04227386 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04227386 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04227386 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04227386 frs-bus:SmallEntities 2024-07-01 2025-06-30 04227386 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04227386 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04227386 frs-bus:Director1 2024-07-01 2025-06-30 04227386 frs-bus:Director2 2024-07-01 2025-06-30 04227386 frs-core:CurrentFinancialInstruments 1 2025-06-30 04227386 frs-countries:EnglandWales 2024-07-01 2025-06-30 04227386 2023-06-30 04227386 2024-06-30 04227386 2023-07-01 2024-06-30 04227386 frs-core:CurrentFinancialInstruments 2024-06-30 04227386 frs-core:Non-currentFinancialInstruments 2024-06-30 04227386 frs-core:ShareCapital 2024-06-30 04227386 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04227386 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 04227386
Origin Capital Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Origin Capital Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Origin Capital Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 04227386

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | 527,550 |  | 370,500 |
Debtors | 6 | 25,000 |  | 96,675 |
Investments | 7 | 1,647,899 |  | 1,581,426 |
Cash at bank and in hand |  | 6,525 |  | 6,130 |
|  | 2,206,974 |  | 2,054,731 |
Creditors: Amounts Falling Due Within One Year | 8 | (82,562 ) |  | (115,996 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,124,412 |  | 1,938,735
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,124,412 |  | 1,938,735
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,124,390 ) |  | (1,938,564 )
NET ASSETS |  |  | 22 |  | 171
CAPITAL AND RESERVES
Called up share capital | 10 |  | 20 |  | 20
Profit and Loss Account |  |  | 2 |  | 151
SHAREHOLDERS' FUNDS |  |  | 22 |  | 171

Page 1
Page 2
Origin Capital Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board

T F De Vere Green Director
22 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Origin Capital Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Origin Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04227386 . The registered office is Gowran House 56 Broad Street, Chipping Sodbury, Bristol, BS37 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 represents fees to external customers at invoiced amounts, exclusive of Value Added Tax under the
flat-rate scheme, as well as the profit share from 1 limited liability partnership.
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:

Equipment | 100% on cost

2.4. Stocks and Work in Progress
Work in Progress represents the value of work completed but not invoiced at the balance sheet date.
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 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
Origin Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 9,047
As at 30 June 2025 | 9,047
Depreciation
As at 1 July 2024 | 9,047
As at 30 June 2025 | 9,047
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 527,550 |  | 370,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade and sundry debtors | 25,000 |  | 96,675

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 1,647,899 |  | 1,581,426

Investments are valued at cost.
Page 4
Page 5
Origin Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,764 |  | 10,762
Sundry creditors and accruals | 3,798 |  | 5,234
Directors' loan accounts | 75,000 |  | 100,000
| 82,562 |  | 115,996

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 2,124,390 |  | 1,938,564

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

11. Related Party Transactions
The company is under the control of T de Vere Green. At the year end the company owes T de Vere Green £2,199,391
(2024: £2,038,565).
Consultancy fees of £89,950 (2024: £84,975) were paid to T de Vere Green during the year for services provided to the company, charged at market rates.
Page 5