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 04646053 Mr David Thomas Niccol iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04646053 2025-03-31 04646053 2026-03-31 04646053 2025-04-01 2026-03-31 04646053 frs-core:CurrentFinancialInstruments 2026-03-31 04646053 frs-core:PlantMachinery 2026-03-31 04646053 frs-core:PlantMachinery 2025-04-01 2026-03-31 04646053 frs-core:PlantMachinery 2025-03-31 04646053 frs-core:OtherReservesSubtotal 2026-03-31 04646053 frs-core:ShareCapital 2026-03-31 04646053 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04646053 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04646053 frs-bus:SmallEntities 2025-04-01 2026-03-31 04646053 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04646053 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04646053 frs-bus:Director1 2025-04-01 2026-03-31 04646053 frs-countries:EnglandWales 2025-04-01 2026-03-31 04646053 2024-03-31 04646053 2025-03-31 04646053 2024-04-01 2025-03-31 04646053 frs-core:CurrentFinancialInstruments 2025-03-31 04646053 frs-core:OtherReservesSubtotal 2025-03-31 04646053 frs-core:ShareCapital 2025-03-31
Pond House Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Pond House Management Company Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Pond House Management Company Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Director | Mr David Thomas Niccol
Company Number | 04646053
Registered Office | 62-64 High Road
| Bushey Heath
| Hertfordshire
| WD23 1GG
Accountants | Capitax Financial Ltd
| Devonshire House
| 582 Honeypot Lane
| Stanmore
| Middlesex
| HA7 1JS

Page 1
Page 2
Pond House Management Company Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04646053

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1 |  | 1
|  |  | 1 |  | 1
CURRENT ASSETS
Debtors | 5 | 126 |  | 2,139 |
Cash at bank and in hand |  | 75,382 |  | 61,500 |
|  | 75,508 |  | 63,639 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,752 ) |  | (1,655 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 67,756 |  | 61,984
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 67,757 |  | 61,985
NET ASSETS |  |  | 67,757 |  | 61,985
CAPITAL AND RESERVES
Called up share capital |  |  | 28 |  | 28
Other reserves |  |  | 67,729 |  | 61,957
SHAREHOLDERS' FUNDS |  |  | 67,757 |  | 61,985

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 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 David Thomas Niccol Director
07/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pond House Management Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Pond House Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04646053 . The registered office is 62-64 High Road, Bushey Heath, Hertfordshire, WD23 1GG.
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:

Plant & Machinery | 25%

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 2,173
As at 31 March 2026 | 2,173
Depreciation
As at 1 April 2025 | 2,172
As at 31 March 2026 | 2,172
Net Book Value
As at 31 March 2026 | 1
As at 1 April 2025 | 1

Page 3
Page 4
Pond House Management Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 126 |  | 2,139

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,752 |  | 1,655

Page 4