Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10311571 Mr Benjamin Herbert Ms Catherine Lane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10311571 2025-03-31 10311571 2026-03-31 10311571 2025-04-01 2026-03-31 10311571 frs-core:CurrentFinancialInstruments 2026-03-31 10311571 frs-core:Non-currentFinancialInstruments 2026-03-31 10311571 frs-core:ShareCapital 2026-03-31 10311571 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10311571 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10311571 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10311571 frs-bus:SmallEntities 2025-04-01 2026-03-31 10311571 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10311571 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10311571 frs-core:UnlistedNon-exchangeTraded 2026-03-31 10311571 frs-core:UnlistedNon-exchangeTraded 2025-03-31 10311571 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 10311571 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 10311571 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10311571 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 10311571 frs-bus:Director1 2025-04-01 2026-03-31 10311571 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 10311571 frs-countries:EnglandWales 2025-04-01 2026-03-31 10311571 2024-03-31 10311571 2025-03-31 10311571 2024-04-01 2025-03-31 10311571 frs-core:CurrentFinancialInstruments 2025-03-31 10311571 frs-core:Non-currentFinancialInstruments 2025-03-31 10311571 frs-core:ShareCapital 2025-03-31 10311571 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10311571
BCH Commercial Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
BCH Commercial Investments Limited
Contents
Contents

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

Page 1
BCH Commercial Investments Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10311571

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 140 |  | 140
|  |  | 140 |  | 140
CURRENT ASSETS
Debtors | 5 | 1,484,100 |  | 1,484,100 |
Cash at bank and in hand |  | 72,281 |  | 73,349 |
|  | 1,556,381 |  | 1,557,449 |
Creditors: Amounts Falling Due Within One Year | 6 | (130,850 ) |  | (130,850 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,425,531 |  | 1,426,599
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,425,671 |  | 1,426,739
NET ASSETS |  |  | 1,425,671 |  | 1,426,739
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,001 |  | 1,001
Profit and Loss Account |  |  | 1,424,670 |  | 1,425,738
SHAREHOLDERS' FUNDS |  |  | 1,425,671 |  | 1,426,739

Page 1
Page 2
BCH Commercial Investments Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Benjamin Herbert Director
27/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BCH Commercial Investments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
BCH Commercial Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10311571 . The registered office is 23a Gold Tops, Newport, NP20 4UL.
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 year 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 asset reflects 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.
2.3. Investments in jointly controlled and associate entities
Investments in Jointly Controlled Entities
Investments in jointly controlled entities are accounted for in accordance with the provisons of FRS 102 section 1A Small Entities. The cost model has been chosen and Investments in jointly controlled entities are therefore shown at cost less any accumulated impairment losses.
Dividends and other distributions received from jointly controlled entities are recognised as income without regard to whether the distributions are from accumulated profits of the jointly controlled entities arising before or after the date of acquisition.
Investments in Associate Entities
...CONTINUED
Page 3
Page 4
BCH Commercial Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.3. Investments in jointly controlled and associate entities - continued
Investments in associates are accounted for in accordance with the provisions of FRS 102 section 1A Small Entities. The cost model has been chosen and investments in associated entities are therefore shown at cost less any accumulated impairment losses.
Dividends and other distributions received from associate entities are recognised as income without regard to whether the distributions are from accumulated profits of the associate entities arising before or after the date of acquisition.
2.4. Impairment of Investments
In the event that the recoverable amount of an investment in an associate or a jointly controlled entity is less than its carrying amount, the company will reduce the carrying amount to the recoverable amount. The reduction will be an Impairment loss and this will be recognised in the profit and loss account for the period of account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 140
As at 31 March 2026 | 140
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 140
As at 1 April 2025 | 140

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Due after more than one year
Amounts owed by associates | 1,484,100 |  | 1,484,100

Page 4
Page 5
BCH Commercial Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Director's loan account | 130,850 |  | 130,850

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,001 |  | 1,001

Page 5