Acorah Software Products - Accounts Production 18.1.170 false true 30 January 2024 31 January 2023 false 31 January 2024 31 January 2025 31 January 2025 11166243 Mr Andrew Hopton Mr Benjamin Hopton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11166243 2024-01-30 11166243 2025-01-31 11166243 2024-01-31 2025-01-31 11166243 frs-core:CurrentFinancialInstruments 2025-01-31 11166243 frs-core:Non-currentFinancialInstruments 2025-01-31 11166243 frs-core:PlantMachinery 2025-01-31 11166243 frs-core:PlantMachinery 2024-01-31 2025-01-31 11166243 frs-core:PlantMachinery 2024-01-30 11166243 frs-core:ShareCapital 2025-01-31 11166243 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11166243 frs-bus:PrivateLimitedCompanyLtd 2024-01-31 2025-01-31 11166243 frs-bus:FilletedAccounts 2024-01-31 2025-01-31 11166243 frs-bus:SmallEntities 2024-01-31 2025-01-31 11166243 frs-bus:AuditExempt-NoAccountantsReport 2024-01-31 2025-01-31 11166243 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-31 2025-01-31 11166243 frs-bus:Director1 2024-01-31 2025-01-31 11166243 frs-bus:Director2 2024-01-31 2025-01-31 11166243 frs-countries:EnglandWales 2024-01-31 2025-01-31 11166243 2023-01-30 11166243 2024-01-30 11166243 2023-01-31 2024-01-30 11166243 frs-core:CurrentFinancialInstruments 2024-01-30 11166243 frs-core:Non-currentFinancialInstruments 2024-01-30 11166243 frs-core:ShareCapital 2024-01-30 11166243 frs-core:RetainedEarningsAccumulatedLosses 2024-01-30
Registered number: 11166243
H3 Developments Ltd
Financial Statements
For The Year Ended 31 January 2025
H3 Developments Ltd
Contents
Contents

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

Page 1
H3 Developments Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11166243

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,449 |  | -
Investment Properties | 5 |  | 500,881 |  | 473,478
|  |  | 502,330 |  | 473,478
CURRENT ASSETS
Debtors | 6 | 8,597 |  | 17,087 |
Cash at bank and in hand |  | 884 |  | 1,131 |
|  | 9,481 |  | 18,218 |
Creditors: Amounts Falling Due Within One Year | 7 | (511,607 ) |  | (541,806 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (502,126 ) |  | (523,588 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 204 |  | (50,110 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (124,250 ) |  | (43,934 )
NET LIABILITIES |  |  | (124,046 ) |  | (94,044 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 131 |  | 131
Profit and Loss Account |  |  | (124,177 ) |  | (94,175 )
SHAREHOLDERS' FUNDS |  |  | (124,046) |  | (94,044)

Page 1
Page 2
H3 Developments Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Andrew Hopton Director
3rd March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
H3 Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
H3 Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11166243 . The registered office is Dale House, 64 Fink Hill, Horsforth, West Yorkshire, LS18 4DH.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
H3 Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 31 January 2024 | -
Additions | 1,595
As at 31 January 2025 | 1,595
Depreciation
As at 31 January 2024 | -
Provided during the period | 146
As at 31 January 2025 | 146
Net Book Value
As at 31 January 2025 | 1,449
As at 31 January 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 31 January 2024 | 473,478
Additions | 27,403
As at 31 January 2025 | 500,881

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,430 |  | -
Amounts owed by participating interests | 6,098 |  | 17,087
Other debtors | 69 |  | -
| 8,597 |  | 17,087

Page 4
Page 5
H3 Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,961 |  | 2,999
Bank loans and overdrafts | 149,036 |  | 221,833
Other creditors | 353,520 |  | 317,174
Taxation and social security | 90 |  | (200 )
| 511,607 |  | 541,806

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 124,250 |  | 43,934

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 131 |  | 131

10. Related Party Transactions
At the balance sheet date, the company was owed £6,098 (2024 £17,087) by H3 Design & Build Ltd a company under common control of the directors.
No other related party transactions were undertaken such as are required to be disclosed under FRS 102 (Section 1A).
Page 5