Acorah Software Products - Accounts Production 19.1.200 false true 30 June 2025 1 July 2024 false 1 July 2025 31 January 2026 31 January 2026 14918488 E Horn S Smith J Douglas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14918488 2025-06-30 14918488 2026-01-31 14918488 2025-07-01 2026-01-31 14918488 frs-core:ShareCapital 2026-01-31 14918488 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 14918488 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-01-31 14918488 frs-bus:FilletedAccounts 2025-07-01 2026-01-31 14918488 frs-bus:SmallEntities 2025-07-01 2026-01-31 14918488 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-01-31 14918488 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-01-31 14918488 frs-core:UnlistedNon-exchangeTraded 2026-01-31 14918488 frs-core:UnlistedNon-exchangeTraded 2025-06-30 14918488 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 14918488 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 14918488 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 14918488 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 14918488 frs-bus:Director1 2025-07-01 2026-01-31 14918488 frs-bus:Director2 2025-07-01 2026-01-31 14918488 frs-bus:Director3 2025-07-01 2026-01-31 14918488 frs-countries:EnglandWales 2025-07-01 2026-01-31 14918488 2024-06-30 14918488 2025-06-30 14918488 2024-07-01 2025-06-30 14918488 frs-core:ShareCapital 2025-06-30 14918488 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 14918488
Pandora Technologies Holdings Limited
Unaudited Financial Statements
For the Period 1 July 2025 to 31 January 2026
Hanley & Co
Top Floor Unit M4
Middle of the Mill
Staveley Mill Yard, Staveley
Cumbria
LA8 9LR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14918488
31 January 2026 30 June 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 331,650 331,650
331,650 331,650
CURRENT ASSETS
Debtors 5 1,523 1,523
1,523 1,523
Creditors: Amounts Falling Due Within One Year 6 (100,000 ) (100,000 )
NET CURRENT ASSETS (LIABILITIES) (98,477 ) (98,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES 233,173 233,173
NET ASSETS 233,173 233,173
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 233,073 233,073
SHAREHOLDERS' FUNDS 233,173 233,173
Page 1
Page 2
For the period ending 31 January 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
E Horn
Director
S Smith
Director
J Douglas
Director
21/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pandora Technologies Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14918488 . The registered office is Pool Bridge, Hawkshead, Ambleside, Cumbria, LA22 0RL.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2025: 3)
3 3
4. Investments
Unlisted
£
Cost or Valuation
As at 1 July 2025 331,650
As at 31 January 2026 331,650
Provision
As at 1 July 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 331,650
As at 1 July 2025 331,650
Page 3
Page 4
5. Debtors
31 January 2026 30 June 2025
£ £
Due within one year
Other debtors 1,523 1,523
6. Creditors: Amounts Falling Due Within One Year
31 January 2026 30 June 2025
£ £
Other creditors 100,000 100,000
7. Share Capital
31 January 2026 30 June 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4