Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 04377611 Mr M A Larcombe Mrs A J Hampson Mr M A Larcombe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04377611 2025-05-31 04377611 2026-05-31 04377611 2025-06-01 2026-05-31 04377611 frs-core:CurrentFinancialInstruments 2026-05-31 04377611 frs-core:ComputerEquipment 2025-06-01 2026-05-31 04377611 frs-core:FurnitureFittings 2026-05-31 04377611 frs-core:FurnitureFittings 2025-06-01 2026-05-31 04377611 frs-core:FurnitureFittings 2025-05-31 04377611 frs-core:InvestmentPropertyIncludedWithinPPE 2026-05-31 04377611 frs-core:InvestmentPropertyIncludedWithinPPE 2025-06-01 2026-05-31 04377611 frs-core:InvestmentPropertyIncludedWithinPPE 2025-05-31 04377611 frs-core:ShareCapital 2026-05-31 04377611 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 04377611 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 04377611 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 04377611 frs-bus:SmallEntities 2025-06-01 2026-05-31 04377611 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 04377611 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 04377611 frs-bus:OrdinaryShareClass1 2025-06-01 2026-05-31 04377611 frs-bus:OrdinaryShareClass1 2026-05-31 04377611 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-05-31 04377611 frs-bus:Director1 2025-06-01 2026-05-31 04377611 frs-bus:Director2 2025-06-01 2026-05-31 04377611 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 04377611 frs-countries:EnglandWales 2025-06-01 2026-05-31 04377611 2024-05-31 04377611 2025-05-31 04377611 2024-06-01 2025-05-31 04377611 frs-core:CurrentFinancialInstruments 2025-05-31 04377611 frs-core:ShareCapital 2025-05-31 04377611 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04377611 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 04377611 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31
Registered number: 04377611
Hamlar Investments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04377611
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 108,000 105,000
108,000 105,000
CURRENT ASSETS
Debtors 5 97,428 97,428
Investments 6 1,200 1,200
Cash at bank and in hand 8,528 7,828
107,156 106,456
Creditors: Amounts Falling Due Within One Year 7 (1,940 ) (1,228 )
NET CURRENT ASSETS (LIABILITIES) 105,216 105,228
TOTAL ASSETS LESS CURRENT LIABILITIES 213,216 210,228
NET ASSETS 213,216 210,228
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 13,532 13,532
Profit and Loss Account 199,682 196,694
SHAREHOLDERS' FUNDS 213,216 210,228
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For the year ending 31 May 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 M A Larcombe
Director
26 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
Hamlar Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04377611 . The registered office is Clifton House , Four Elms Road , Cardiff, , CF24 1LE.
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
Rental income includes rent and service charges due and is recognised in the Profit and Loss account on the accruals basis, meaning that income is accounted for in the financial period to which it relates, regardless of the timing of cash receipts or payment
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:
Computer Equipment 15% - reducing balance
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.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 June 2025 105,000 3,695 108,695
Revaluation 3,000 - 3,000
As at 31 May 2026 108,000 3,695 111,695
Depreciation
As at 1 June 2025 - 3,695 3,695
As at 31 May 2026 - 3,695 3,695
Net Book Value
As at 31 May 2026 108,000 - 108,000
As at 1 June 2025 105,000 - 105,000
The company's properties are held for investment purposes and were valued by the directors as at 31 May 2026
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5. Debtors
2026 2025
£ £
Due within one year
Associated company loan 97,428 97,428
6. Current Asset Investments
2026 2025
£ £
Other investments, held for sale 1,200 1,200
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other taxes and social security 197 328
Accruals and deferred income 1,500 900
Directors' loan accounts 243 -
1,940 1,228
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
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