Acorah Software Products - Accounts Production 19.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10626785 C A Tordoff J P Holmes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10626785 2025-02-28 10626785 2026-02-28 10626785 2025-03-01 2026-02-28 10626785 frs-core:CurrentFinancialInstruments 2026-02-28 10626785 frs-core:Non-currentFinancialInstruments 2026-02-28 10626785 frs-core:FurnitureFittings 2026-02-28 10626785 frs-core:FurnitureFittings 2025-03-01 2026-02-28 10626785 frs-core:FurnitureFittings 2025-02-28 10626785 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 10626785 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 10626785 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 10626785 frs-core:RevaluationReserve 2025-03-01 2026-02-28 10626785 frs-core:RevaluationReserve 2025-02-28 10626785 frs-core:RevaluationReserve 2026-02-28 10626785 frs-core:ShareCapital 2026-02-28 10626785 frs-core:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28 10626785 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-02-28 10626785 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10626785 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10626785 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10626785 frs-bus:SmallEntities 2025-03-01 2026-02-28 10626785 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10626785 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10626785 frs-core:UnlistedNon-exchangeTraded 2026-02-28 10626785 frs-core:UnlistedNon-exchangeTraded 2025-02-28 10626785 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-02-28 10626785 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-02-28 10626785 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-02-28 10626785 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-02-28 10626785 frs-bus:Director1 2025-03-01 2026-02-28 10626785 frs-bus:Director2 2025-03-01 2026-02-28 10626785 frs-countries:EnglandWales 2025-03-01 2026-02-28 10626785 2024-02-29 10626785 2025-02-28 10626785 2024-03-01 2025-02-28 10626785 frs-core:CurrentFinancialInstruments 2025-02-28 10626785 frs-core:Non-currentFinancialInstruments 2025-02-28 10626785 frs-core:RevaluationReserve 2025-02-28 10626785 frs-core:ShareCapital 2025-02-28 10626785 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10626785
Tordoff Holmes Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Just Dan Accounting Limited t/a JDA
Tordoff Holmes Ltd
Contents
Contents

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

Page 1
Tordoff Holmes Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 10626785

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 200,000 |  | 200,244
Investment Properties | 5 |  | 1,000,000 |  | 692,555
Investments | 6 |  | 1 |  | 1
|  |  | 1,200,001 |  | 892,800
CURRENT ASSETS
Debtors | 7 | 176,192 |  | 162,529 |
Cash at bank and in hand |  | 2,473 |  | 3,848 |
|  | 178,665 |  | 166,377 |
Creditors: Amounts Falling Due Within One Year | 8 | (307,470 ) |  | (264,667 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (128,805 ) |  | (98,290 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,071,196 |  | 794,510
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (694,059 ) |  | (672,738 )
NET ASSETS |  |  | 377,137 |  | 121,772
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | 78,949 |  | 80,282
Profit and Loss Account |  |  | 298,088 |  | 41,390
SHAREHOLDERS' FUNDS |  |  | 377,137 |  | 121,772

Page 1
Page 2
Tordoff Holmes Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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

C A Tordoff Director | J P Holmes Director
31/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tordoff Holmes Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Tordoff Holmes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10626785 . The registered office is 118 Northfield Road, Sheffield, South Yorkshire, S10 1QS.
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
Revenue is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Rental income includes revenue earned from the letting of investment properties.
Rental income
Revenue represents rental income receivable from investment properties during the year, exclusive of value added tax.
Rental income is recognised on a straight-line basis over the term of the lease and is recognised when the Company's right to receive payment is established.
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:

Freehold | Nil
Fixtures & Fittings | 20% 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 (2025: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost or Valuation
As at 1 March 2025 | 200,000 | 4,374 | 204,374
As at 28 February 2026 | 200,000 | 4,374 | 204,374
Depreciation
As at 1 March 2025 | - | 4,130 | 4,130
Provided during the period | - | 244 | 244
As at 28 February 2026 | - | 4,374 | 4,374

...CONTINUED
Page 3
Page 4
Tordoff Holmes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026 | 200,000 | - | 200,000
As at 1 March 2025 | 200,000 | 244 | 200,244

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 March 2025 | 692,555
Additions | 35,644
Revaluations | 271,801
As at 28 February 2026 | 1,000,000

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 443,196 |  | 407,552

The fair value of investment properties has been determined by the directors. In assessing fair value, the directors have considered current market conditions, comparable transactions and the anticipated sales values of the properties based on current marketing activity. The directors consider that the resulting valuations represent the amounts for which the properties could be exchanged between knowledgeable, willing parties in an arm's length transaction at the reporting date.
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 March 2025 | 1
As at 28 February 2026 | 1
Provision
As at 1 March 2025 | -
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | 1
As at 1 March 2025 | 1

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,860 |  | -
VAT | 6,473 |  | 220
Amounts owed by related parties | 164,859 |  | 162,309
| 176,192 |  | 162,529

Page 4
Page 5
Tordoff Holmes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,977 |  | 2,277
Bank loans and overdrafts | 6,021 |  | 5,872
Other creditors | 17,580 |  | 17,705
Amounts owed to subsidiaries | 270,892 |  | 238,813
| 307,470 |  | 264,667

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 20,642 |  | 26,663
Other loans | 673,417 |  | 646,075
| 694,059 |  | 672,738

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 March 2025 | 80,282 | 41,390
Profit for year | - | 256,698
Deficit on revaluation | (1,333) | -
Other comprehensive income for the year | (1,333 ) | -
Total comprehensive income for the year | (1,333) | 256,698
As at 28 February 2026 | 78,949 | 298,088

12. Related Party Transactions
At the balance sheet date, the company owed £270,892 (2025: £238,813) to a subsidiary undertaking.
At the balance sheet date, amounts totalling £164,859 (2025: £162,309) were due from entities under common control.
The balances are unsecured, interest free and repayable on demand.
Page 5