Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09819535 Y Budhu Y D Chew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09819535 2024-12-31 09819535 2025-12-31 09819535 2025-01-01 2025-12-31 09819535 frs-core:CurrentFinancialInstruments 2025-12-31 09819535 frs-core:Non-currentFinancialInstruments 2025-12-31 09819535 frs-core:ComputerEquipment 2025-12-31 09819535 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09819535 frs-core:ComputerEquipment 2024-12-31 09819535 frs-core:FurnitureFittings 2025-12-31 09819535 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09819535 frs-core:FurnitureFittings 2024-12-31 09819535 frs-core:ShareCapital 2025-12-31 09819535 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09819535 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 09819535 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09819535 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09819535 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09819535 frs-bus:SmallEntities 2025-01-01 2025-12-31 09819535 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09819535 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09819535 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 09819535 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 09819535 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 09819535 frs-bus:Director1 2025-01-01 2025-12-31 09819535 frs-bus:Director2 2025-01-01 2025-12-31 09819535 frs-countries:EnglandWales 2025-01-01 2025-12-31 09819535 2023-12-31 09819535 2024-12-31 09819535 2024-01-01 2024-12-31 09819535 frs-core:CurrentFinancialInstruments 2024-12-31 09819535 frs-core:Non-currentFinancialInstruments 2024-12-31 09819535 frs-core:ShareCapital 2024-12-31 09819535 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09819535 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 09819535
Oakham Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Y Budhu
Y D Chew
Company Number 09819535
Registered Office 2nd Floor Butler House
177-178 Tottenham Court Road
London
W1T 7AF
Accountants Jones & Partners Limited
2nd Floor, Butler House
177-178 Tottenham Court Road
London
W1T 7AF
Page 1
Page 2
Balance Sheet
Registered number: 09819535
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,207 1,845
Investment Properties 5 936,237 674,301
941,444 676,146
CURRENT ASSETS
Debtors 6 21,144 56,116
Cash at bank and in hand 5,232 1,387
26,376 57,503
Creditors: Amounts Falling Due Within One Year 7 (461,505 ) (391,259 )
NET CURRENT ASSETS (LIABILITIES) (435,129 ) (333,756 )
TOTAL ASSETS LESS CURRENT LIABILITIES 506,315 342,390
Creditors: Amounts Falling Due After More Than One Year 8 (634,315 ) (396,513 )
NET LIABILITIES (128,000 ) (54,123 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value reserve 10 (33,547 ) (39,269 )
Profit and Loss Account (94,455 ) (14,856 )
SHAREHOLDERS' FUNDS (128,000) (54,123)
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For the year 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.
The financial statements were approved by the board of directors on 17 August 2026 and were signed on its behalf by:
Y Budhu
Director
17 August 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Oakham Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09819535 . The registered office is 2nd Floor Butler House, 177-178 Tottenham Court Road, London, W1T 7AF.
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 amount receivable for the rental of the property.
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:
Fixtures & Fittings 3 years
Computer Equipment 3 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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, during the year was as follows: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 6,959 1,157 8,116
Additions 6,173 299 6,472
As at 31 December 2025 13,132 1,456 14,588
Depreciation
As at 1 January 2025 5,519 752 6,271
Provided during the period 2,882 228 3,110
As at 31 December 2025 8,401 980 9,381
Net Book Value
As at 31 December 2025 4,731 476 5,207
As at 1 January 2025 1,440 405 1,845
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 674,301
Additions 339,936
Disposals (78,000 )
As at 31 December 2025 936,237
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 704 651
Other debtors 20,440 55,465
21,144 56,116
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,814 2,539
Other creditors 459,691 388,720
461,505 391,259
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 634,315 396,513
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 (39,269 ) (14,856 )
Loss for the year and total comprehensive income - (73,877 )
Transfer to/from Fair value reserve - (5,722)
Transfer to/from Profit & Loss Account 5,722 -
As at 31 December 2025 (33,547 ) (94,455 )
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