Acorah Software Products - Accounts Production 19.2.450 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10439634 Mr Richard Holsten Mr Robert Holsten iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10439634 2024-06-30 10439634 2025-06-30 10439634 2024-07-01 2025-06-30 10439634 frs-core:CurrentFinancialInstruments 2025-06-30 10439634 frs-core:Non-currentFinancialInstruments 2025-06-30 10439634 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 10439634 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 10439634 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 10439634 frs-core:PlantMachinery 2025-06-30 10439634 frs-core:PlantMachinery 2024-07-01 2025-06-30 10439634 frs-core:PlantMachinery 2024-06-30 10439634 frs-core:ShareCapital 2025-06-30 10439634 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10439634 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10439634 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10439634 frs-bus:SmallEntities 2024-07-01 2025-06-30 10439634 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10439634 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10439634 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 10439634 frs-bus:OrdinaryShareClass1 2025-06-30 10439634 frs-bus:Director1 2024-07-01 2025-06-30 10439634 frs-bus:Director2 2024-07-01 2025-06-30 10439634 frs-core:Non-currentFinancialInstruments 1 2025-06-30 10439634 frs-core:CurrentFinancialInstruments 2 2025-06-30 10439634 frs-countries:EnglandWales 2024-07-01 2025-06-30 10439634 2023-06-30 10439634 2024-06-30 10439634 2023-07-01 2024-06-30 10439634 frs-core:CurrentFinancialInstruments 2024-06-30 10439634 frs-core:Non-currentFinancialInstruments 2024-06-30 10439634 frs-core:ShareCapital 2024-06-30 10439634 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10439634 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 10439634 frs-core:Non-currentFinancialInstruments 1 2024-06-30 10439634 frs-core:CurrentFinancialInstruments 2 2024-06-30
Registered number: 10439634
Holstens UK Property Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Holstens UK Property Ltd
Contents
Contents

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

Page 1
Holstens UK Property Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10439634

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 761,332 |  | 762,394
|  |  | 761,332 |  | 762,394
CURRENT ASSETS
Debtors | 5 | 81,082 |  | 69,902 |
Cash at bank and in hand |  | 12,119 |  | 29,877 |
|  | 93,201 |  | 99,779 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,776 ) |  | (13,299 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75,425 |  | 86,480
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 836,757 |  | 848,874
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (867,190 ) |  | (865,037 )
NET LIABILITIES |  |  | (30,433 ) |  | (16,163 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 60 |  | 60
Profit and Loss Account |  |  | (30,493 ) |  | (16,223 )
SHAREHOLDERS' FUNDS |  |  | (30,433) |  | (16,163)

Page 1
Page 2
Holstens UK Property Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Richard Holsten Director
5 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Holstens UK Property Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Holstens UK Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10439634 . The registered office is 17 Pit Hey Place, West Pimbo Industrial Estate, Skelmersdale, Lancashire, WN8 9PS.
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. Going Concern Disclosure
The company had net liabilities at 30 June 2025 and is dependent on the continued support of its associated companies and on this basis the directors are satisfied that the company has adequate resources to continue to operate for the forseeable future. For this reason they continue to adopt the going concern basis for preparing these financial statements.
2.3. Turnover
Rental income includes rent and service charges due and is recognised in the Profit and Loss account on the accruals basis, meaning that income is accounted for in the financial period to which it relates, regardless of the timing of cash receipts or payment.
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:

Freehold | No Depreciation
Plant & Machinery | 20% - straight line

2.5. 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.
...CONTINUED
Page 3
Page 4
Holstens UK Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 July 2024 | 759,033 | 6,688 | 765,721
As at 30 June 2025 | 759,033 | 6,688 | 765,721
Depreciation
As at 1 July 2024 | - | 3,327 | 3,327
Provided during the period | - | 1,062 | 1,062
As at 30 June 2025 | - | 4,389 | 4,389
Net Book Value
As at 30 June 2025 | 759,033 | 2,299 | 761,332
As at 1 July 2024 | 759,033 | 3,361 | 762,394

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 35,992 |  | 56,685
Associated company loan | 45,090 |  | 13,217
| 81,082 |  | 69,902

Page 4
Page 5
Holstens UK Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,332 |  | 8,332
Other taxes and social security | 7,044 |  | 1,917
Accruals and deferred income | 2,400 |  | 3,050
| 17,776 |  | 13,299

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Associated company loans | 867,190 |  | 865,037

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
60 Ordinary Shares of £ 1.00 each | 60 |  | 60

Page 5