Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10423853 Mr Allan Murray Mr Douglas Allen Mr Michael Benham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10423853 2024-04-30 10423853 2025-04-30 10423853 2024-05-01 2025-04-30 10423853 frs-core:Non-currentFinancialInstruments 2025-04-30 10423853 frs-core:CapitalRedemptionReserve 2025-04-30 10423853 frs-core:ShareCapital 2025-04-30 10423853 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10423853 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10423853 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10423853 frs-bus:SmallEntities 2024-05-01 2025-04-30 10423853 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10423853 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10423853 frs-core:ListedExchangeTraded 2025-04-30 10423853 frs-core:ListedExchangeTraded 2024-04-30 10423853 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 10423853 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 10423853 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 10423853 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 10423853 frs-bus:Director1 2024-05-01 2025-04-30 10423853 frs-bus:Director2 2024-05-01 2025-04-30 10423853 frs-bus:Director3 2024-05-01 2025-04-30 10423853 frs-countries:EnglandWales 2024-05-01 2025-04-30 10423853 2023-04-30 10423853 2024-04-30 10423853 2023-05-01 2024-04-30 10423853 frs-core:Non-currentFinancialInstruments 2024-04-30 10423853 frs-core:CapitalRedemptionReserve 2024-04-30 10423853 frs-core:ShareCapital 2024-04-30 10423853 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10423853
HTB Trading Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
CJM Associates
HTB Trading Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
HTB Trading Holdings Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10423853

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 10,000 |  | 10,000
|  |  | 10,000 |  | 10,000
CURRENT ASSETS
Debtors | 5 | 4,523 |  | 4,523 |
Cash at bank and in hand |  | 129 |  | 129 |
|  | 4,652 |  | 4,652 |
Creditors: Amounts Falling Due Within One Year | 6 | (10 ) |  | (10 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,642 |  | 4,642
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,642 |  | 14,642
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,382 ) |  | (3,382 )
NET ASSETS |  |  | 11,260 |  | 11,260
CAPITAL AND RESERVES
Called up share capital | 8 |  | 11,820 |  | 11,820
Capital redemption reserve |  |  | 62 |  | 62
Profit and Loss Account |  |  | (622 ) |  | (622 )
SHAREHOLDERS' FUNDS |  |  | 11,260 |  | 11,260

Page 1
Page 2
HTB Trading Holdings Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

Mr Douglas Allen Director
29/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
HTB Trading Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
HTB Trading Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10423853 . The registered office is C/O H.T. Brigham & Company Limited, Station Road, Birmingham, B46 1JQ.
The presentation currency of the financial statements is Pound Sterling (£)
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.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 10,000
As at 30 April 2025 | 10,000
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 10,000
As at 1 May 2024 | 10,000

Page 3
Page 4
HTB Trading Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 2,982 |  | 2,982
Other debtors | 1,541 |  | 1,541
| 4,523 |  | 4,523

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 10 |  | 10

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 3,382 |  | 3,382

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 11,820 |  | 11,820

Page 4