Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13021265 Mr Abdulhaq Ismail Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13021265 2025-03-31 13021265 2026-03-31 13021265 2025-04-01 2026-03-31 13021265 frs-core:CurrentFinancialInstruments 2026-03-31 13021265 frs-core:Non-currentFinancialInstruments 2026-03-31 13021265 frs-core:ShareCapital 2026-03-31 13021265 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13021265 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13021265 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13021265 frs-bus:SmallEntities 2025-04-01 2026-03-31 13021265 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13021265 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13021265 frs-core:UnlistedNon-exchangeTraded 2026-03-31 13021265 frs-core:UnlistedNon-exchangeTraded 2025-03-31 13021265 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 13021265 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 13021265 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 13021265 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 13021265 frs-bus:Director1 2025-04-01 2026-03-31 13021265 frs-countries:EnglandWales 2025-04-01 2026-03-31 13021265 2024-03-31 13021265 2025-03-31 13021265 2024-04-01 2025-03-31 13021265 frs-core:CurrentFinancialInstruments 2025-03-31 13021265 frs-core:Non-currentFinancialInstruments 2025-03-31 13021265 frs-core:ShareCapital 2025-03-31 13021265 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13021265
IYP Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
IYP Holdings Limited
Contents
Contents

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

Page 1
IYP Holdings Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13021265

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 250 |  | 250
|  |  | 250 |  | 250
CURRENT ASSETS
Debtors | 5 | 383,486 |  | 405,710 |
Cash at bank and in hand |  | 472,314 |  | 285,972 |
|  | 855,800 |  | 691,682 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,054 ) |  | (930 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 854,746 |  | 690,752
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 854,996 |  | 691,002
Creditors: Amounts Falling Due After More Than One Year |  |  | (599,943 ) |  | (473,649 )
NET ASSETS |  |  | 255,053 |  | 217,353
CAPITAL AND RESERVES
Called up share capital |  |  | 150 |  | 150
Profit and Loss Account |  |  | 254,903 |  | 217,203
SHAREHOLDERS' FUNDS |  |  | 255,053 |  | 217,353

Page 1
Page 2
IYP Holdings Limited
Balance Sheet (continued)
As At 31 March 2026
For the year 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 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

Mr Abdulhaq Ismail Patel Director
15 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
IYP Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
IYP Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13021265 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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 year 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 asset reflects 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.
2.3. Group Accounts
The financial statements present information about the company as an individual undertaking and not about the group. The company and its subsidiary undertakings comprise of a small group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.
Page 3
Page 4
IYP Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: NIL)
1 -
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2025 | 250
As at 31 March 2026 | 250
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 250
As at 1 April 2025 | 250

The company holds 100% of the share capital of Frozen World Limited.
The company holds 100% of the share capital of Ice20 Trading Limited.
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 207,223 |  | 207,223
Amounts owed by subsidiaries | 176,263 |  | 198,487
| 383,486 |  | 405,710

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,054 |  | 930

Page 4