Acorah Software Products - Accounts Production 19.4.300 false true 5 April 2025 6 April 2024 false 6 April 2025 5 April 2026 5 April 2026 01590924 Mr L D Newton Mrs P M Newton Mrs P M Newton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01590924 2025-04-05 01590924 2026-04-05 01590924 2025-04-06 2026-04-05 01590924 frs-core:CurrentFinancialInstruments 2026-04-05 01590924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-05 01590924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-06 2026-04-05 01590924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-05 01590924 frs-core:PlantMachinery 2026-04-05 01590924 frs-core:PlantMachinery 2025-04-06 2026-04-05 01590924 frs-core:PlantMachinery 2025-04-05 01590924 frs-core:CapitalRedemptionReserve 2025-04-05 01590924 frs-core:CapitalRedemptionReserve 2026-04-05 01590924 frs-core:SharePremium 2025-04-05 01590924 frs-core:SharePremium 2026-04-05 01590924 frs-core:ShareCapital 2026-04-05 01590924 frs-core:RetainedEarningsAccumulatedLosses 2025-04-06 2026-04-05 01590924 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-05 01590924 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 01590924 frs-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 01590924 frs-bus:FilletedAccounts 2025-04-06 2026-04-05 01590924 frs-bus:SmallEntities 2025-04-06 2026-04-05 01590924 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 01590924 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 01590924 frs-core:ListedExchangeTraded 2026-04-05 01590924 frs-core:ListedExchangeTraded 2025-04-05 01590924 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-05 01590924 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-04-05 01590924 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2026-04-05 01590924 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-04-05 01590924 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-04-05 01590924 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-05 01590924 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-04-05 01590924 frs-bus:Director1 2025-04-06 2026-04-05 01590924 frs-bus:Director2 2025-04-06 2026-04-05 01590924 frs-bus:CompanySecretary1 2025-04-06 2026-04-05 01590924 frs-countries:EnglandWales 2025-04-06 2026-04-05 01590924 2024-04-05 01590924 2025-04-05 01590924 2024-04-06 2025-04-05 01590924 frs-core:CurrentFinancialInstruments 2025-04-05 01590924 frs-core:CapitalRedemptionReserve 2025-04-05 01590924 frs-core:SharePremium 2025-04-05 01590924 frs-core:ShareCapital 2025-04-05 01590924 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05
Registered number: 01590924
FN HOLDINGS LIMITED
Unaudited Financial Statements
For The Year Ended 5 April 2026
Moneywise Midlands
Chartered Certified Accountants
3rd Floor, 26 Church Street
Kidderminster
Worcestershire
DY10 2AR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01590924
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 264,738 280,068
Investments 5 5,940,589 5,524,122
6,205,327 5,804,190
CURRENT ASSETS
Debtors 6 6,600 14,538
Cash at bank and in hand 128,127 294,322
134,727 308,860
Creditors: Amounts Falling Due Within One Year 7 (93,425 ) (138,057 )
NET CURRENT ASSETS (LIABILITIES) 41,302 170,803
TOTAL ASSETS LESS CURRENT LIABILITIES 6,246,629 5,974,993
NET ASSETS 6,246,629 5,974,993
CAPITAL AND RESERVES
Called up share capital 8 2,228 2,228
Share premium account 348,912 348,912
Capital redemption reserve 1,396 1,396
Profit and Loss Account 5,894,093 5,622,457
SHAREHOLDERS' FUNDS 6,246,629 5,974,993
Page 1
Page 2
For the year ending 5 April 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 L D Newton
Director
24 August 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
FN HOLDINGS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01590924 . The registered office is Burf Lodge Hampstall Lane, Astley Burf, Stourport On Severn, West Midlands, DY13 0RX.
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. 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 Straight line over 20 years
Plant & Machinery 33% on cost
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: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 6 April 2025 309,514 21,027 330,541
Additions - 2,448 2,448
As at 5 April 2026 309,514 23,475 332,989
Depreciation
As at 6 April 2025 30,950 19,523 50,473
Provided during the period 15,475 2,303 17,778
As at 5 April 2026 46,425 21,826 68,251
Net Book Value
As at 5 April 2026 263,089 1,649 264,738
As at 6 April 2025 278,564 1,504 280,068
5. Investments
Listed
£
Cost or Valuation
As at 6 April 2025 5,524,122
Additions 1,467,482
Disposals (1,300,664 )
Revaluations 249,649
As at 5 April 2026 5,940,589
Provision
As at 6 April 2025 -
As at 5 April 2026 -
Net Book Value
As at 5 April 2026 5,940,589
As at 6 April 2025 5,524,122
Valuation 2026 £5,940,589 (2025: £5,524,122)
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 6,600 14,538
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 37,760 31,077
Taxation and social security 55,665 106,980
93,425 138,057
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,228 2,228
9. Reserves
Share Premium Capital Redemption Profit and Loss Account
£ £ £
As at 6 April 2025 348,912 1,396 5,622,457
Profit for the year and total comprehensive income - - 446,636
Dividends paid - - (175,000)
As at 5 April 2026 348,912 1,396 5,894,093
10. Related Party Transactions
The company was under the control of Mr L.D. Newton throughout the current and previous year.
During the year, dividends were paid to Mr L. Newton amounting to £79,882 (2025: £79,882) and Mrs P. Newton amounting to £26,548 (2025: £26,548).
Page 5