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 07361767 Ms Emma Lane Ms E Lane true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07361767 2024-12-31 07361767 2025-12-31 07361767 2025-01-01 2025-12-31 07361767 frs-core:CurrentFinancialInstruments 2025-12-31 07361767 frs-core:ComputerEquipment 2025-12-31 07361767 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07361767 frs-core:ComputerEquipment 2024-12-31 07361767 frs-core:FurnitureFittings 2025-12-31 07361767 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07361767 frs-core:FurnitureFittings 2024-12-31 07361767 frs-core:ShareCapital 2025-12-31 07361767 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07361767 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07361767 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07361767 frs-bus:SmallEntities 2025-01-01 2025-12-31 07361767 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07361767 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07361767 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07361767 frs-bus:OrdinaryShareClass1 2025-12-31 07361767 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 07361767 frs-bus:OrdinaryShareClass3 2025-12-31 07361767 1 2025-01-01 2025-12-31 07361767 frs-bus:Director1 2025-01-01 2025-12-31 07361767 frs-core:CurrentFinancialInstruments 5 2025-12-31 07361767 frs-countries:EnglandWales 2025-01-01 2025-12-31 07361767 2023-12-31 07361767 2024-12-31 07361767 2024-01-01 2024-12-31 07361767 frs-core:CurrentFinancialInstruments 2024-12-31 07361767 frs-core:ShareCapital 2024-12-31 07361767 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07361767 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 07361767 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 07361767 frs-core:CurrentFinancialInstruments 5 2024-12-31
Registered number: 07361767
Holistics Online Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
DEB Chartered Accountants
Holistics Online Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Holistics Online Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07361767

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,114 |  | 2,819
|  |  | 2,114 |  | 2,819
CURRENT ASSETS
Stocks | 5 | 49,775 |  | 50,946 |
Debtors | 6 | 1,255 |  | 387 |
Cash at bank and in hand |  | 35,693 |  | 40,300 |
|  | 86,723 |  | 91,633 |
Creditors: Amounts Falling Due Within One Year | 7 | (12,367 ) |  | (11,870 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 74,356 |  | 79,763
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 76,470 |  | 82,582
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (401 ) |  | (274 )
NET ASSETS |  |  | 76,069 |  | 82,308
CAPITAL AND RESERVES
Called up share capital | 9 |  | 11 |  | 11
Profit and Loss Account |  |  | 76,058 |  | 82,297
SHAREHOLDERS' FUNDS |  |  | 76,069 |  | 82,308

Page 1
Page 2
Holistics Online Ltd
Balance Sheet (continued)
As At 31 December 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Emma Lane Director
25/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Holistics Online Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Holistics Online Ltd Registered number 07361767 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Holistics Online Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 6,784 | 3,570 | 10,354
As at 31 December 2025 | 6,784 | 3,570 | 10,354
Depreciation
As at 1 January 2025 | 4,089 | 3,446 | 7,535
Provided during the period | 674 | 31 | 705
As at 31 December 2025 | 4,763 | 3,477 | 8,240
Net Book Value
As at 31 December 2025 | 2,021 | 93 | 2,114
As at 1 January 2025 | 2,695 | 124 | 2,819

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 49,775 |  | 50,946

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (4,028 ) |  | 204
Prepayments and accrued income | 282 |  | 182
Other debtors - Called up share capital | 1 |  | 1
Inter Company Loan - Energize Mind Body Ltd | 5,000 |  | -
| 1,255 |  | 387

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,342 |  | 9,794
Corporation tax | 2,896 |  | 1,873
VAT | 2,144 |  | 1,858
Credit Card - MBNA | (235 ) |  | (4,420 )
Accruals and deferred income | 645 |  | 475
Director's loan account | 3,575 |  | 2,290
| 12,367 |  | 11,870

Page 4
Page 5
Holistics Online Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 401 |  | 274

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 11 |  | 11

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 10 each | 10 |  | 10
1 Ordinary B shares of £ 1 each | 1 |  | 1
| 11 |  | 11

10. Related Party Transactions
The company is controlled by Ms E Lane director shareholder of the company.
The balance on the director's loan account of Ms E Lane at 31st December 2025 was £3,575 (2024 - £2,290) due from the company.
11. Ultimate Controlling Party
The company's ultimate controlling party is Ms E Lane by virtue of her ownership of 100% of the issued share capital in the company.
Page 5