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 SC240043 Mrs Janyn Tan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC240043 2024-12-31 SC240043 2025-12-31 SC240043 2025-01-01 2025-12-31 SC240043 frs-core:CurrentFinancialInstruments 2025-12-31 SC240043 frs-core:ShareCapital 2025-12-31 SC240043 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC240043 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC240043 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC240043 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC240043 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC240043 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC240043 frs-core:CostValuation 2024-12-31 SC240043 frs-core:CostValuation 2025-12-31 SC240043 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC240043 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC240043 frs-bus:Director1 2025-01-01 2025-12-31 SC240043 frs-countries:Scotland 2025-01-01 2025-12-31 SC240043 2023-12-31 SC240043 2024-12-31 SC240043 2024-01-01 2024-12-31 SC240043 frs-core:CurrentFinancialInstruments 2024-12-31 SC240043 frs-core:ShareCapital 2024-12-31 SC240043 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC240043
Jan De Vries Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Jan De Vries Holdings Limited
Contents
Contents

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

Page 1
Jan De Vries Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC240043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 10,000 |  | 10,000
|  |  | 10,000 |  | 10,000
CURRENT ASSETS
Debtors | 5 | 40,030 |  | 17,681 |
Cash at bank and in hand |  | 1,586,084 |  | 1,561,825 |
|  | 1,626,114 |  | 1,579,506 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,677 ) |  | (2,400 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,601,437 |  | 1,577,106
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,611,437 |  | 1,587,106
NET ASSETS |  |  | 1,611,437 |  | 1,587,106
CAPITAL AND RESERVES
Called up share capital |  |  | 21,300 |  | 21,300
Profit and Loss Account |  |  | 1,590,137 |  | 1,565,806
SHAREHOLDERS' FUNDS |  |  | 1,611,437 |  | 1,587,106

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

Mrs Janyn Tan Director
01/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Jan De Vries Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Jan De Vries Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC240043 . The registered office is Auchenkyle, Southwood Road, Troon, KA10 7EL.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Financial Instruments
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realize the asset and settle the liability simultaneously.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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 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.
Page 2
Page 3
Jan De Vries Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement
are classified as jointly controlled entities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 10,000
As at 1 January 2025 | 10,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 40,030 |  | 17,681

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,400 |  | 2,400
Taxation and social security | 23,277 |  | -
| 24,677 |  | 2,400

Page 3