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 06498490 Mr Andrew Carr Mr Martin Shaw Mrs Elaine Eld iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06498490 2025-03-31 06498490 2026-03-31 06498490 2025-04-01 2026-03-31 06498490 frs-core:CurrentFinancialInstruments 2026-03-31 06498490 frs-core:ShareCapital 2026-03-31 06498490 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06498490 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06498490 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06498490 frs-bus:SmallEntities 2025-04-01 2026-03-31 06498490 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06498490 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06498490 frs-core:CostValuation 2025-03-31 06498490 frs-core:CostValuation 2026-03-31 06498490 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 06498490 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 06498490 frs-bus:Director1 2025-04-01 2026-03-31 06498490 frs-bus:Director2 2025-04-01 2026-03-31 06498490 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06498490 frs-countries:EnglandWales 2025-04-01 2026-03-31 06498490 2024-03-31 06498490 2025-03-31 06498490 2024-04-01 2025-03-31 06498490 frs-core:CurrentFinancialInstruments 2025-03-31 06498490 frs-core:ShareCapital 2025-03-31 06498490 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06498490
Fascel Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
AK Accounts & Taxation Limited
The Whitehouse
Hockliffe Road
Leighton Buzzard
Beds
LU7 1HD
Fascel Holdings Limited
Contents
Contents

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

Page 1
Fascel Holdings Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06498490

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 5,228,801 |  | 5,228,801
|  |  | 5,228,801 |  | 5,228,801
CURRENT ASSETS
Debtors | 5 | 5,513,930 |  | 5,292,259 |
Cash at bank and in hand |  | 82,071 |  | 67,027 |
|  | 5,596,001 |  | 5,359,286 |
Creditors: Amounts Falling Due Within One Year | 6 | (109,769 ) |  | (109,163 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,486,232 |  | 5,250,123
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,715,033 |  | 10,478,924
NET ASSETS |  |  | 10,715,033 |  | 10,478,924
CAPITAL AND RESERVES
Called up share capital | 7 |  | 283,333 |  | 283,333
Profit and Loss Account |  |  | 10,431,700 |  | 10,195,591
SHAREHOLDERS' FUNDS |  |  | 10,715,033 |  | 10,478,924

Page 1
Page 2
Fascel 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 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

Mr Andrew Carr Director
30/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Fascel Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Fascel Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06498490 . The registered office is 32 Camford Way, Luton, Bedfordshire, LU3 3AN.
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.
Turnover in the company is solely related to intercompany management charges and is recognised on an annual basis.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 5)
6 5
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 5,228,801
As at 31 March 2026 | 5,228,801
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -

...CONTINUED
Page 3
Page 4
Fascel Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 5,228,801
As at 1 April 2025 | 5,228,801

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 835,000 |  | 685,000
Amounts owed by group undertakings | 4,678,930 |  | 4,607,259
| 5,513,930 |  | 5,292,259

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 8,578 |  | 9,697
Taxation and social security | 101,192 |  | 99,466
| 109,769 |  | 109,163

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 283,333 |  | 283,333

Page 4