Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 14275925 Henry Mundell Henry Mundell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14275925 2024-08-31 14275925 2025-08-31 14275925 2024-09-01 2025-08-31 14275925 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 14275925 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 14275925 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 14275925 frs-core:ShareCapital 2025-08-31 14275925 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14275925 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14275925 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 14275925 frs-bus:SmallEntities 2024-09-01 2025-08-31 14275925 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14275925 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14275925 1 2024-09-01 2025-08-31 14275925 frs-bus:Director1 2024-09-01 2025-08-31 14275925 frs-countries:EnglandWales 2024-09-01 2025-08-31 14275925 2023-08-31 14275925 2024-08-31 14275925 2023-09-01 2024-08-31 14275925 frs-core:ShareCapital 2024-08-31 14275925 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14275925
Hendell Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Hendell Limited
Contents
Contents

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

Page 1
Hendell Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 14275925

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 210,000 |  | -
|  |  | 210,000 |  | -
CURRENT ASSETS
Debtors | 5 | 48 |  | - |
Cash at bank and in hand |  | 1,185 |  | 1 |
|  | 1,233 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (151,727 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (150,494 ) |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 59,506 |  | 1
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,322 ) |  | -
NET ASSETS |  |  | 46,184 |  | 1
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 46,183 |  | -
SHAREHOLDERS' FUNDS |  |  | 46,184 |  | 1

Page 1
Page 2
Hendell Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 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

Henry Mundell Director
29 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hendell Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Hendell Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14275925 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, United Kingdom, EC2M 7AQ.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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:
2.3. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
2.4. 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.
...CONTINUED
Page 3
Page 4
Hendell Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.4. Taxation - continued
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: 1 (2024: 1)
1 1
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | -
Additions | 139,884
Revaluation | 70,116
As at 31 August 2025 | 210,000
Net Book Value
As at 31 August 2025 | 210,000
As at 1 September 2024 | -

The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 48 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 151,727 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4
Page 5
Hendell Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Related Party Transactions
Included in creditors due within one year is an amount of £150,718.59 (2024: £0) owed to its directors. The amount is interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of the ownership of 100% of the issued share capital in the company.
Page 5