Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09881215 J Sunley M Sunley I Sunley L Sunley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09881215 2024-12-31 09881215 2025-12-31 09881215 2025-01-01 2025-12-31 09881215 frs-core:CurrentFinancialInstruments 2025-12-31 09881215 frs-core:FurnitureFittings 2025-12-31 09881215 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09881215 frs-core:FurnitureFittings 2024-12-31 09881215 frs-core:ShareCapital 2025-12-31 09881215 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09881215 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09881215 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09881215 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09881215 frs-bus:SmallEntities 2025-01-01 2025-12-31 09881215 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09881215 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09881215 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 09881215 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 09881215 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 09881215 frs-bus:Director1 2025-01-01 2025-12-31 09881215 frs-bus:Director2 2025-01-01 2025-12-31 09881215 frs-bus:Director3 2025-01-01 2025-12-31 09881215 frs-bus:Director4 2025-01-01 2025-12-31 09881215 frs-countries:EnglandWales 2025-01-01 2025-12-31 09881215 2023-12-31 09881215 2024-12-31 09881215 2024-01-01 2024-12-31 09881215 frs-core:CurrentFinancialInstruments 2024-12-31 09881215 frs-core:ShareCapital 2023-12-31 09881215 frs-core:ShareCapital 2024-12-31 09881215 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 09881215 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 09881215 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09881215 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 09881215 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 09881215 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 09881215
Hendrick US Limited
Financial Statements
For The Year Ended 31 December 2025
Hendrick US Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Hendrick US Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09881215

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 955,000 |  | 845,000
|  |  | 955,000 |  | 845,000
CURRENT ASSETS
Debtors | 6 | 31,371 |  | 31,698 |
Cash at bank and in hand |  | 1,648 |  | 2,125 |
|  | 33,019 |  | 33,823 |
Creditors: Amounts Falling Due Within One Year | 7 | (585,328 ) |  | (584,983 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (552,309 ) |  | (551,160 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 402,691 |  | 293,840
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (35,178 ) |  | (7,676 )
NET ASSETS |  |  | 367,513 |  | 286,164
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve | 9 |  | 155,009 |  | 72,511
Profit and Loss Account |  |  | 212,404 |  | 213,553
SHAREHOLDERS' FUNDS |  |  | 367,513 |  | 286,164

Page 1
Page 2
Hendrick US Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

J Sunley Director
16th March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Hendrick US Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Fair value reserve | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 January 2024 | 100 | 67,260 | 186,085 | 253,445
Profit for the year and total comprehensive income | - | - | 33,482 | 33,482
Dividends paid | - | - | (763) | (763)
Transfer to/from Fair value reserve | - | - | (5,251) | (5,251)
Transfer to/from Profit & Loss Account | - | 5,251 | - | 5,251
As at 31 December 2024 and 1 January 2025 | 100 | 72,511 | 213,553 | 286,164
Profit for the year and total comprehensive income | - | - | 116,349 | 116,349
Dividends paid | - | - | (35,000) | (35,000)
Transfer to/from Fair value reserve | - | - | (82,498) | (82,498)
Transfer to/from Profit & Loss Account | - | 82,498 | - | 82,498
As at 31 December 2025 | 100 | 155,009 | 212,404 | 367,513

Page 3
Page 4
Hendrick US Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Hendrick US Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09881215 . The registered office is Constable Court, 62 Dene Street, Dorking, RH4 2DP.
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 rents receivable.
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:

Fixtures & Fittings | 33% straight line

2.4. 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. The gain/loss is transferred to a fair value reserve after adjusting for deferred tax.
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 and deferred tax are recognised in profit or loss for the year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 4
Page 5
Hendrick US Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 9,469
As at 31 December 2025 | 9,469
Depreciation
As at 1 January 2025 | 9,469
As at 31 December 2025 | 9,469
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 845,000
Revaluations | 110,000
As at 31 December 2025 | 955,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 764,811 |  | 764,811

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 31,371 |  | 31,698

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 577,388 |  | 578,045
Taxation and social security | 7,940 |  | 6,938
| 585,328 |  | 584,983

Page 5
Page 6
Hendrick US Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary J shares of £ 1.00 each | 50 |  | 50
50 Ordinary M shares of £ 1.00 each | 50 |  | 50
| 100 |  | 100

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 January 2025 | 72,511
Transfer from/(to) profit and loss reserve | 82,498
As at 31 December 2025 | 155,009

Page 6