Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 1 July 2023 false 1 July 2024 31 December 2025 31 December 2025 11427218 Dr A K Mohindra Dr T T Mohindra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11427218 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-12-31 11427218 2024-06-30 11427218 2025-12-31 11427218 2024-07-01 2025-12-31 11427218 frs-core:Non-currentFinancialInstruments 2025-12-31 11427218 frs-core:ShareCapital 2025-12-31 11427218 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11427218 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 11427218 frs-bus:FilletedAccounts 2024-07-01 2025-12-31 11427218 frs-bus:SmallEntities 2024-07-01 2025-12-31 11427218 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 11427218 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 11427218 frs-core:CostValuation 2024-06-30 11427218 frs-core:AdditionsToInvestments 2025-12-31 11427218 frs-core:CostValuation 2025-12-31 11427218 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 11427218 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 11427218 frs-bus:Director1 2024-07-01 2025-12-31 11427218 frs-bus:Director2 2024-07-01 2025-12-31 11427218 frs-countries:EnglandWales 2024-07-01 2025-12-31 11427218 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-06-30 11427218 2023-06-30 11427218 2024-06-30 11427218 2023-07-01 2024-06-30 11427218 frs-core:Non-currentFinancialInstruments 2024-06-30 11427218 frs-core:ShareCapital 2024-06-30 11427218 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 11427218
140 Oxford Road Limited
Unaudited Financial Statements
For the Period 1 July 2024 to 31 December 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
140 Oxford Road Limited
Contents
Contents

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

Page 1
140 Oxford Road Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11427218

| 31 December 2025 | 30 June 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,776,168 |  | 464,248
Investments | 5 |  | 1,200 |  | -
|  |  | 1,777,368 |  | 464,248
CURRENT ASSETS
Debtors |  | - |  | 7,645 |
Cash at bank and in hand |  | 76,743 |  | 5,506 |
|  | 76,743 |  | 13,151 |
Creditors: Amounts Falling Due Within One Year |  | (342,240 ) |  | (165,941 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (265,497 ) |  | (152,790 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,511,871 |  | 311,458
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,081,944 ) |  | (241,560 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,502 ) |  | -
NET ASSETS |  |  | 415,425 |  | 69,898
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,200 |  | 1,000
Profit and Loss Account |  |  | 414,225 |  | 68,898
SHAREHOLDERS' FUNDS |  |  | 415,425 |  | 69,898

Page 1
Page 2
140 Oxford Road Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 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

Dr A K Mohindra Director
2 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
140 Oxford Road Limited
Notes to the Financial Statements
For the Period 1 July 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
140 Oxford Road Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11427218 . The registered office is 140 Oxford Road, Kidlington, OX5 1DZ.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
2.3. Investment Properties
The company's investment property is measured at fair value at each reporting date. Any changes in the fair value are recognized in the Profit or Loss account. The valuation was determined by the Directors based on their assessment of current market conditions, including recent comparable sales data and local rental market trends. No independent professional valuation was obtained for this financial year.
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 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.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2024: NIL)
- -
Page 3
Page 4
140 Oxford Road Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 December 2025
4. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 464,248
Additions | 1,237,108
Revaluations | 74,812
As at 31 December 2025 | 1,776,168

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

| 31 December 2025 |  | 30 June 2024 as restated
--- | --- | --- | ---
| £ |  | £
Cost | 1,701,356 |  | 464,248

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | -
Additions | 1,200
As at 31 December 2025 | 1,200
Provision
As at 1 July 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,200
As at 1 July 2024 | -

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 31 December 2025 |  | 30 June 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 978,091 |  | -

7. Share Capital

| 31 December 2025 |  | 30 June 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,200 |  | 1,000

Page 4