Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 01863336 Laurence Crowley Sarah Butler true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01863336 2024-10-31 01863336 2025-10-31 01863336 2024-11-01 2025-10-31 01863336 frs-core:CurrentFinancialInstruments 2025-10-31 01863336 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 01863336 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01863336 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 01863336 frs-core:PlantMachinery 2025-10-31 01863336 frs-core:PlantMachinery 2024-11-01 2025-10-31 01863336 frs-core:PlantMachinery 2024-10-31 01863336 frs-core:RevaluationReserve 2024-10-31 01863336 frs-core:RevaluationReserve 2025-10-31 01863336 frs-core:ShareCapital 2025-10-31 01863336 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 01863336 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 01863336 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 01863336 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01863336 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 01863336 frs-bus:SmallEntities 2024-11-01 2025-10-31 01863336 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01863336 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01863336 1 2024-11-01 2025-10-31 01863336 frs-core:CostValuation 2024-10-31 01863336 frs-core:CostValuation 2025-10-31 01863336 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 01863336 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 01863336 frs-bus:Director1 2024-11-01 2025-10-31 01863336 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 01863336 frs-countries:EnglandWales 2024-11-01 2025-10-31 01863336 2023-10-31 01863336 2024-10-31 01863336 2023-11-01 2024-10-31 01863336 frs-core:CurrentFinancialInstruments 2024-10-31 01863336 frs-core:RevaluationReserve 2024-10-31 01863336 frs-core:ShareCapital 2024-10-31 01863336 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 01863336
Jacrow Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Hawthorn Accountancy Solutions Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01863336
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 797,246 797,246
Investments 5 1,431,700 1,431,700
2,228,946 2,228,946
CURRENT ASSETS
Debtors 6 146,225 40,198
Cash at bank and in hand 1,158,719 1,160,993
1,304,944 1,201,191
Creditors: Amounts Falling Due Within One Year 7 (80,051 ) (86,917 )
NET CURRENT ASSETS (LIABILITIES) 1,224,893 1,114,274
TOTAL ASSETS LESS CURRENT LIABILITIES 3,453,839 3,343,220
NET ASSETS 3,453,839 3,343,220
CAPITAL AND RESERVES
Called up share capital 8 2,020,000 2,020,000
Revaluation reserve 9 460,438 460,438
Profit and Loss Account 973,401 862,782
SHAREHOLDERS' FUNDS 3,453,839 3,343,220
Page 1
Page 2
For the year ending 31 October 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
Laurence Crowley
Director
4th June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jacrow Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01863336 . The registered office is Ystrad Court, Trerhyngyll, Near Cowbridge, Vale Of Glamorgan, CF71 7TN.
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.
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:
Freehold 0% Reducting Balance
Plant & Machinery 20% Straight Line
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 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.
2.5. Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiaries comprise a small group. The company has, therefore, taken adviant of the option to provide by section 398 of the Companies Act 2006 not to prepare group accounts. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2024 797,246 9,750 806,996
As at 31 October 2025 797,246 9,750 806,996
Depreciation
As at 1 November 2024 - 9,750 9,750
As at 31 October 2025 - 9,750 9,750
Net Book Value
As at 31 October 2025 797,246 - 797,246
As at 1 November 2024 797,246 - 797,246
5. Investments
Other
£
Cost or Valuation
As at 1 November 2024 1,431,700
As at 31 October 2025 1,431,700
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1,431,700
As at 1 November 2024 1,431,700
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 145,295 40,198
Other debtors 930 -
146,225 40,198
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 2
Amounts owed to group undertakings - 32,853
Other creditors 3,768 4,306
Taxation and social security 76,282 49,756
80,051 86,917
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,020,000 2,020,000
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 460,438 862,782
Profit for the year and total comprehensive income - 210,619
Dividends paid - (100,000)
As at 31 October 2025 460,438 973,401
10. Related Party Transactions
The company owns 100% of the ordinary share capital of Hamlett Enterprises Limited, a company registered in the UK. Included in Creditors Falling Due after One Year is a balance due of £182,853 (2024 : A Balance of £182,853  was included with the Debtors Falling Due after One Year)
The company owns 100% of the ordinary share capital of Ystrad Court Farm Limited, a company registered in the UK. Included in Debtors Falling Due after One Year is a balance due of £45,102 (2024 : £45.102)
11. Ultimate Controlling Party
The company's ultimate controlling party is Laurence Crowley and his family by virtue of their ownership of 100% of the issued share capital in the company.
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