Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 24 August 2024 false 1 February 2025 31 January 2026 31 January 2026 15917254 Ms Rebecca Clowes Mr Simon Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15917254 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-01-31 15917254 2025-01-31 15917254 2026-01-31 15917254 2025-02-01 2026-01-31 15917254 frs-core:CurrentFinancialInstruments 2026-01-31 15917254 frs-core:Non-currentFinancialInstruments 2026-01-31 15917254 frs-core:FurnitureFittings 2026-01-31 15917254 frs-core:FurnitureFittings 2025-02-01 2026-01-31 15917254 frs-core:FurnitureFittings 2025-01-31 15917254 frs-core:ShareCapital 2026-01-31 15917254 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 15917254 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15917254 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 15917254 frs-bus:SmallEntities 2025-02-01 2026-01-31 15917254 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15917254 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15917254 frs-core:UnlistedNon-exchangeTraded 2026-01-31 15917254 frs-core:UnlistedNon-exchangeTraded 2025-01-31 15917254 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 15917254 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 15917254 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 15917254 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 15917254 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 15917254 frs-bus:Director1 2025-02-01 2026-01-31 15917254 frs-bus:Director2 2025-02-01 2026-01-31 15917254 frs-countries:EnglandWales 2025-02-01 2026-01-31 15917254 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-01-31 15917254 2024-08-23 15917254 2025-01-31 15917254 2024-08-24 2025-01-31 15917254 frs-core:CurrentFinancialInstruments 2025-01-31 15917254 frs-core:Non-currentFinancialInstruments 2025-01-31 15917254 frs-core:ShareCapital 2025-01-31 15917254 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 15917254
The Reform Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15917254
31 January 2026 31 January 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,000 -
Investment Properties 5 547,755 -
Investments 6 100 -
587,855 -
CURRENT ASSETS
Cash at bank and in hand 22,914 200
22,914 200
Creditors: Amounts Falling Due Within One Year 8 (116,504 ) -
NET CURRENT ASSETS (LIABILITIES) (93,590 ) 200
TOTAL ASSETS LESS CURRENT LIABILITIES 494,265 200
Creditors: Amounts Falling Due After More Than One Year 9 (454,708 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,600 ) -
NET ASSETS 31,957 200
CAPITAL AND RESERVES
Called up share capital 11 200 200
Profit and Loss Account 31,757 -
SHAREHOLDERS' FUNDS 31,957 200
Page 1
Page 2
For the year 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
Ms Rebecca Clowes
Director
Mr Simon Bell
Director
11 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Reform Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15917254 . The registered office is The Reform Inn , Anchors Lane, Thorncliffe, Leek, ST13 7LP.
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. Turnover includes revenue earned from rental income. 
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 5 years straightline
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. The fair value is as per the directors. 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.
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.
2.6. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertaking comprise a small group as defined by Companies Act 2006.
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2.7. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. They are measured at fair value through profit and loss if the investments are publically traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2025 -
Additions 50,000
As at 31 January 2026 50,000
Depreciation
As at 1 February 2025 -
Provided during the period 10,000
As at 31 January 2026 10,000
Net Book Value
As at 31 January 2026 40,000
As at 1 February 2025 -
5. Investment Property
31 January 2026
£
Fair Value
As at 1 February 2025 -
Additions 547,755
As at 31 January 2026 547,755
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
31 January 2026 31 January 2025
£ £
Cost 547,755 -
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6. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 -
Additions 100
As at 31 January 2026 100
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 100
As at 1 February 2025 -
Investments represent shares in wholly owned subsidiary undertaking The Reform Inn Limited, company incorporated in England & Wales.
7. Debtors
31 January 2026 31 January 2025
£ £
Due within one year
8. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 January 2025
£ £
Bank loans and overdrafts 28,172 -
Corporation tax 2,109 -
Accruals and deferred income 1,440 -
Directors' loan accounts 74,967 -
Amounts owed to group undertakings 9,816 -
116,504 -
9. Creditors: Amounts Falling Due After More Than One Year
31 January 2026 31 January 2025
£ £
Bank loans 218,708 -
Directors loan account 236,000 -
454,708 -
Of the creditors falling due after more than one year the following amounts are due after more than five years
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31 January 2026 31 January 2025
£ £
Bank loans 85,847 -
10. Secured Creditors
Of the creditors the following amounts are secured.
31 January 2026 31 January 2025
£ £
Bank loans and overdrafts 246,879 -
11. Share Capital
31 January 2026 31 January 2025
£ £
Allotted, Called up and fully paid 200 200
12. Directors Advances, Credits and Guarantees
Dividends paid to directors in the year £59,634 (2025: Nil)
13. Related Party Transactions
Dividends received from subsidiary companies during the year were £100,000 (2025: Nil)
Included within creditors due within one year is a balance of £9,816 owing to subsidiaries, (2025: Nil)
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