Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12170801 Mr Adam Pighini Mr Jonathan Foan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12170801 2024-08-31 12170801 2025-08-31 12170801 2024-09-01 2025-08-31 12170801 frs-core:CurrentFinancialInstruments 2025-08-31 12170801 frs-core:ShareCapital 2025-08-31 12170801 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12170801 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12170801 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12170801 frs-bus:SmallEntities 2024-09-01 2025-08-31 12170801 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12170801 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12170801 frs-core:UnlistedNon-exchangeTraded 2025-08-31 12170801 frs-core:UnlistedNon-exchangeTraded 2024-08-31 12170801 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 12170801 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 12170801 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 12170801 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 12170801 frs-bus:Director1 2024-09-01 2025-08-31 12170801 frs-bus:Director2 2024-09-01 2025-08-31 12170801 frs-countries:EnglandWales 2024-09-01 2025-08-31 12170801 2023-08-31 12170801 2024-08-31 12170801 2023-09-01 2024-08-31 12170801 frs-core:CurrentFinancialInstruments 2024-08-31 12170801 frs-core:ShareCapital 2024-08-31 12170801 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12170801
Jonathan Rhys Holding Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
APH Accountancy Services Ltd
Chartered Certified Accountants
Office 2 The Reach
687-693 London Road
Westcliff-On-Sea
Essex
SS0 9PA
Jonathan Rhys Holding Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Jonathan Rhys Holding Ltd
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Jonathan Rhys Holding Ltd For The Year Ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jonathan Rhys Holding Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Jonathan Rhys Holding Ltd , as a body, in accordance with the terms of our engagement letter dated 03 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of Jonathan Rhys Holding Ltd and state those matters that we have agreed to state to the directors of Jonathan Rhys Holding Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jonathan Rhys Holding Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Jonathan Rhys Holding Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jonathan Rhys Holding Ltd . You consider that Jonathan Rhys Holding Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jonathan Rhys Holding Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 February 2026

APH Accountancy Services Ltd
Chartered Certified Accountants
Office 2 The Reach
687-693 London Road
Westcliff-On-Sea
Essex
SS0 9PA
Page 1
Page 2
Jonathan Rhys Holding Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12170801

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 4,284,392 |  | 3,461,474
Investments | 5 |  | 1 |  | 1
|  |  | 4,284,393 |  | 3,461,475
CURRENT ASSETS
Debtors | 6 | 8,575 |  | 7,093 |
Cash at bank and in hand |  | 19,166 |  | 117,593 |
|  | 27,741 |  | 124,686 |
Creditors: Amounts Falling Due Within One Year | 7 | (486,603 ) |  | (29,529 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (458,862 ) |  | 95,157
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,825,531 |  | 3,556,632
NET ASSETS |  |  | 3,825,531 |  | 3,556,632
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,825,431 |  | 3,556,532
SHAREHOLDERS' FUNDS |  |  | 3,825,531 |  | 3,556,632

Page 2
Page 3
Jonathan Rhys Holding Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Adam Pighini Director
9 February 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Jonathan Rhys Holding Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Jonathan Rhys Holding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12170801 . The registered office is Office 2 The Reach, 687-693 Londond Road, Westcliff-on-Sea, Essex, SS0 9PA.
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 rental of property and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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.
2.4. 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 year 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 asset reflects 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 4
Page 5
Jonathan Rhys Holding Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Investments
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 3,461,474
Additions | 822,918
As at 31 August 2025 | 4,284,392

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 1
As at 31 August 2025 | 1
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 1
As at 1 September 2024 | 1

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 8,233 |  | 6,751
Amounts owed by associates | 342 |  | 342
| 8,575 |  | 7,093

Page 5
Page 6
Jonathan Rhys Holding Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 33,960 |  | 26,961
Accruals and deferred income | 2,643 |  | 2,568
Amounts owed to related parties | 450,000 |  | -
| 486,603 |  | 29,529

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
At the balance sheet date Jonathan Rhys Recruitment Ltd, owed the company £341.81.
During the year the company received a loan from Stelladam Ltd, a company under common control. At the balance sheet date Stelladam Ltd was owed £225,000 by the company.
During the year the company received a loan from CJ Foan Ltd, a company under common control. At the balance sheet date CJ Foan Ltd was owed £225,000 by the company.
These loans were interest free and repayable on demand.
Jonathan Rhys Recruitment Ltd paid dividends to the company of £166,960 during the year.
Page 6