Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07201637 Mr Graham Willis Mr Mark Sutton Mr Geoffrey Sutton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07201637 2024-12-31 07201637 2025-12-31 07201637 2025-01-01 2025-12-31 07201637 frs-core:CurrentFinancialInstruments 2025-12-31 07201637 frs-core:Non-currentFinancialInstruments 2025-12-31 07201637 frs-core:BetweenOneFiveYears 2025-12-31 07201637 frs-core:MotorVehicles 2025-12-31 07201637 frs-core:MotorVehicles 2025-01-01 2025-12-31 07201637 frs-core:MotorVehicles 2024-12-31 07201637 frs-core:PlantMachinery 2025-12-31 07201637 frs-core:PlantMachinery 2025-01-01 2025-12-31 07201637 frs-core:PlantMachinery 2024-12-31 07201637 frs-core:WithinOneYear 2025-12-31 07201637 frs-core:ShareCapital 2025-12-31 07201637 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07201637 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07201637 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07201637 frs-bus:SmallEntities 2025-01-01 2025-12-31 07201637 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07201637 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07201637 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 07201637 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 07201637 frs-core:UnlistedNon-exchangeTraded 2025-12-31 07201637 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07201637 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07201637 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 07201637 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07201637 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 07201637 frs-bus:Director1 2025-01-01 2025-12-31 07201637 frs-bus:Director1 2024-12-31 07201637 frs-bus:Director1 2025-12-31 07201637 frs-bus:Director2 2025-01-01 2025-12-31 07201637 frs-bus:Director2 2024-12-31 07201637 frs-bus:Director2 2025-12-31 07201637 frs-bus:Director3 2025-01-01 2025-12-31 07201637 frs-bus:Director3 2024-12-31 07201637 frs-bus:Director3 2025-12-31 07201637 frs-countries:EnglandWales 2025-01-01 2025-12-31 07201637 2023-12-31 07201637 2024-12-31 07201637 2024-01-01 2024-12-31 07201637 frs-core:CurrentFinancialInstruments 2024-12-31 07201637 frs-core:Non-currentFinancialInstruments 2024-12-31 07201637 frs-core:BetweenOneFiveYears 2024-12-31 07201637 frs-core:MotorVehicles 2024-01-01 2024-12-31 07201637 frs-core:WithinOneYear 2024-12-31 07201637 frs-core:ShareCapital 2024-12-31 07201637 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07201637 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 07201637
Topline Southern Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07201637
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 209,933 280,923
Investment Properties 5 650,000 600,000
Investments 6 3,303 3,303
863,236 884,226
CURRENT ASSETS
Debtors 7 183,044 187,082
Cash at bank and in hand 339,252 336,196
522,296 523,278
Creditors: Amounts Falling Due Within One Year 8 (249,463 ) (195,212 )
NET CURRENT ASSETS (LIABILITIES) 272,833 328,066
TOTAL ASSETS LESS CURRENT LIABILITIES 1,136,069 1,212,292
Creditors: Amounts Falling Due After More Than One Year 9 (156,852 ) (173,331 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (60,417 ) (47,917 )
NET ASSETS 918,800 991,044
CAPITAL AND RESERVES
Called up share capital 11 3,303 3,303
Fair value reserve 13 181,251 143,751
Profit and Loss Account 734,246 843,990
SHAREHOLDERS' FUNDS 918,800 991,044
Page 1
Page 2
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
Mr Graham Willis
Director
Mr Mark Sutton
Director
14 April 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Topline Southern Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07201637 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
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.
2.4. 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% Reducing balance
Motor Vehicles 25% Reducing balance
2.5. 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.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.7. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 January 2025 58,216 346,096 404,312
Disposals - (1,800 ) (1,800 )
As at 31 December 2025 58,216 344,296 402,512
Depreciation
As at 1 January 2025 10,915 112,474 123,389
Provided during the period 11,825 58,406 70,231
Disposals - (1,041 ) (1,041 )
As at 31 December 2025 22,740 169,839 192,579
Net Book Value
As at 31 December 2025 35,476 174,457 209,933
As at 1 January 2025 47,301 233,622 280,923
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 150,095 200,125
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Page 5
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 600,000
Fair value adjustments 50,000
As at 31 December 2025 650,000
6. Investments
Unlisted
£
Cost
As at 1 January 2025 3,303
As at 31 December 2025 3,303
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 3,303
As at 1 January 2025 3,303
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 69,614 31,218
Amounts owed by group undertakings 112,514 154,983
Other debtors 916 881
183,044 187,082
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 32,002 26,828
Trade creditors 273 25,592
Bank loans and overdrafts - 9,768
Amounts owed to group undertakings 121,970 86,610
Other creditors 1,242 2,485
Taxation and social security 93,976 43,929
249,463 195,212
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 156,852 173,331
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 32,002 26,828
Later than one year and not later than five years 156,852 173,331
188,854 200,159
188,854 200,159
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3,303 3,303
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Graham Willis (1,757 ) 101,784 100,000 - 27
Mr Mark Sutton (682 ) 99,481 100,000 - (1,201 )
Mr Geoffrey Sutton (45 ) 36,203 36,200 - (42 )
The above loan is unsecured, interest free and repayable on demand.
13. Reserves
Fair Value Reserve
£
As at 1 January 2025 143,751
Movements in fair value reserve 37,500
As at 31 December 2025 181,251
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