Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13196482 Mr Daniel Pearce Mr Robin Hart-Archer true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13196482 2024-07-31 13196482 2025-07-31 13196482 2024-08-01 2025-07-31 13196482 frs-core:CurrentFinancialInstruments 2025-07-31 13196482 frs-core:ShareCapital 2025-07-31 13196482 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13196482 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13196482 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13196482 frs-bus:SmallEntities 2024-08-01 2025-07-31 13196482 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13196482 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13196482 1 2024-08-01 2025-07-31 13196482 frs-core:UnlistedNon-exchangeTraded 2025-07-31 13196482 frs-core:UnlistedNon-exchangeTraded 2024-07-31 13196482 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 13196482 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 13196482 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 13196482 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 13196482 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 13196482 frs-bus:Director1 2024-08-01 2025-07-31 13196482 frs-bus:Director2 2024-08-01 2025-07-31 13196482 frs-countries:EnglandWales 2024-08-01 2025-07-31 13196482 2023-07-31 13196482 2024-07-31 13196482 2023-08-01 2024-07-31 13196482 frs-core:CurrentFinancialInstruments 2024-07-31 13196482 frs-core:ShareCapital 2024-07-31 13196482 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13196482
Hart-Archer & Pearce Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13196482
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 187,500 750,000
187,500 750,000
CURRENT ASSETS
Debtors 5 203,919 113,306
Cash at bank and in hand 5,445,013 345
5,648,932 113,651
Creditors: Amounts Falling Due Within One Year 6 (5,454,933 ) (100,508 )
NET CURRENT ASSETS (LIABILITIES) 193,999 13,143
TOTAL ASSETS LESS CURRENT LIABILITIES 381,499 763,143
NET ASSETS 381,499 763,143
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 381,399 763,043
SHAREHOLDERS' FUNDS 381,499 763,143
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For the year ending 31 July 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 Daniel Pearce
Director
Mr Robin Hart-Archer
Director
28 April 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hart-Archer & Pearce Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13196482 . The registered office is Enterprise Drive, Four Ashes, Wolverhampton, WV10 7DF.
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. 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.
2.3. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. They are measured at fair value through profit and loss if the investments are publically traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments
Unlisted
£
Cost or Valuation
As at 1 August 2024 750,000
Disposals (562,500 )
As at 31 July 2025 187,500
Provision
As at 1 August 2024 -
As at 31 July 2025 -
...CONTINUED
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Net Book Value
As at 31 July 2025 187,500
As at 1 August 2024 750,000
Investments represents a 100% shareholding in Energy Bolting Limited, to 01/07/25, and a 25% shareholding therefter. Energy Bolting Limited is a company incorporated in England & Wales.
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 203,919 -
Amounts owed by subsidiaries - 113,306
203,919 113,306
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,514 -
Other creditors 3,793 100,000
Accruals and deferred income 539 508
Amounts owed to group undertakings 5,445,087 -
5,454,933 100,508
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Total dividends paid to directors during the year were £Nil (2024: £364,832).
9. Related Party Transactions
Dividends received from subsidiary companies up to 01/07/25 were £152,096 (2024: £364,832).
Dividends paid to the parent company were £11,042,096 (2024: £Nil).
Included within debtors due within one year is a balance of £Nil (2024: £113,306) due from subsidiary companies.
Included within creditors due within one year is a balance of £5,445,087 (2024: £Nil) due to the parent company.
10. Ultimate Controlling Party
The company's ultimate parent undertaking is Hart-Archer & Pearce Investments Limited, a company incorporated in England and Wales with a registered office of Enterprise Drive, Four Ashes, Wolverhampton, WV10 7DF.  The ultimate controlling parties are Dan Pearce and Robin Hart-Archer.  
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