Acorah Software Products - Accounts Production 19.2.450 false true false 9 October 2024 31 March 2026 31 March 2026 16008438 Mrs Elizabeth Holdcroft Mr Howard Holdcroft Mr Henry Holdcroft iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16008438 2024-10-08 16008438 2026-03-31 16008438 2024-10-09 2026-03-31 16008438 frs-core:CurrentFinancialInstruments 2026-03-31 16008438 frs-core:ShareCapital 2026-03-31 16008438 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16008438 frs-bus:PrivateLimitedCompanyLtd 2024-10-09 2026-03-31 16008438 frs-bus:FilletedAccounts 2024-10-09 2026-03-31 16008438 frs-bus:SmallEntities 2024-10-09 2026-03-31 16008438 frs-bus:AuditExempt-NoAccountantsReport 2024-10-09 2026-03-31 16008438 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-09 2026-03-31 16008438 frs-core:CostValuation 2024-10-08 16008438 frs-core:AdditionsToInvestments 2026-03-31 16008438 frs-core:CostValuation 2026-03-31 16008438 frs-core:ProvisionsForImpairmentInvestments 2024-10-08 16008438 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 16008438 frs-bus:Director1 2024-10-09 2026-03-31 16008438 frs-bus:Director2 2024-10-09 2026-03-31 16008438 frs-bus:Director3 2024-10-09 2026-03-31 16008438 frs-countries:EnglandWales 2024-10-09 2026-03-31
Registered number: 16008438
EJ Holdcroft & Sons Holdings Ltd
Unaudited Financial Statements
For the Period 9 October 2024 to 31 March 2026
EJ Holdcroft & Sons Holdings Ltd
Contents
Contents

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

Page 1
EJ Holdcroft & Sons Holdings Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16008438

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 358,895
Investments | 5 |  | 100
|  |  | 358,995
CURRENT ASSETS
Cash at bank and in hand |  | 252,268 |
|  | 252,268 |
Creditors: Amounts Falling Due Within One Year | 6 | (233,803 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,465
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 377,460
NET ASSETS |  |  | 377,460
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200
Profit and Loss Account |  |  | 377,260
SHAREHOLDERS' FUNDS |  |  | 377,460

For the period 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

Mrs Elizabeth Holdcroft Director | Mr Howard Holdcroft Director
8 July 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
EJ Holdcroft & Sons Holdings Ltd
Notes to the Financial Statements
For the Period 9 October 2024 to 31 March 2026
Notes to the Financial Statements
1. General Information
EJ Holdcroft & Sons Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16008438 . The registered office is Blythe Bridge Mill Stallington Road, Blythe Bridge , Stoke-On-Trent, Staffordshire, ST11 9PN.
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. Turnover includes revenue earned from rental income.
2.3. 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. The fair value is as per the directors. Changes in fair value are recognised in the profit and loss account.
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.
Current and deferred tax are recognised in profit or loss for the period, 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.
2.5. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertaking comprise a small group as defined by Companies Act 2006.
2.6. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. They are measured at fair value through profit and loss if the investments are publically traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
EJ Holdcroft & Sons Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 9 October 2024 to 31 March 2026
4. Investment Property

| 31 March 2026
--- | ---
| £
Fair Value
As at 9 October 2024 | -
Additions | 358,895
As at 31 March 2026 | 358,895

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

| 31 March 2026
--- | ---
| £
Cost | 358,895

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 9 October 2024 | -
Additions | 100
As at 31 March 2026 | 100
Provision
As at 9 October 2024 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 100
As at 9 October 2024 | -

Investments represent shares in wholly owned subsidiary undertaking E.J. Holdcroft & Sons Limited, a company incorporated in England & Wales.
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Corporation tax | 8,945
Other creditors | 15,000
Accruals and deferred income | 1,201
Directors' loan accounts | 29,597
Amounts owed to subsidiaries | 179,060
| 233,803

Page 3
Page 4
EJ Holdcroft & Sons Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 9 October 2024 to 31 March 2026
7. Share Capital

| 31 March 2026
--- | ---
| £
Allotted, Called up and fully paid | 200

8. Directors Advances, Credits and Guarantees
Dividends paid to directors during the year were £65,400.
9. Related Party Transactions
Dividends received from subsidiary company £422,400.
Included within creditors is a balance owed to subsidiary company £179,060.
Page 4