Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12531339 Mr Edward Holder Mr Nicholas Combes Mr Benjamin Sheils true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12531339 2025-03-31 12531339 2026-03-31 12531339 2025-04-01 2026-03-31 12531339 frs-core:CurrentFinancialInstruments 2026-03-31 12531339 frs-core:Non-currentFinancialInstruments 2026-03-31 12531339 frs-core:NetGoodwill 2026-03-31 12531339 frs-core:NetGoodwill 2025-04-01 2026-03-31 12531339 frs-core:NetGoodwill 2025-03-31 12531339 frs-core:ShareCapital 2026-03-31 12531339 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12531339 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12531339 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12531339 frs-bus:SmallEntities 2025-04-01 2026-03-31 12531339 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12531339 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12531339 1 2025-04-01 2026-03-31 12531339 frs-core:UnlistedNon-exchangeTraded 2026-03-31 12531339 frs-core:UnlistedNon-exchangeTraded 2025-03-31 12531339 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 12531339 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 12531339 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 12531339 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 12531339 frs-bus:Director1 2025-04-01 2026-03-31 12531339 frs-bus:Director2 2025-04-01 2026-03-31 12531339 frs-bus:Director3 2025-04-01 2026-03-31 12531339 frs-countries:EnglandWales 2025-04-01 2026-03-31 12531339 2024-03-31 12531339 2025-03-31 12531339 2024-04-01 2025-03-31 12531339 frs-core:CurrentFinancialInstruments 2025-03-31 12531339 frs-core:Non-currentFinancialInstruments 2025-03-31 12531339 frs-core:ShareCapital 2025-03-31 12531339 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12531339
Holder & Combes Accounting Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Enterprise Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12531339
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 170,618 179,858
Investments 5 100 100
170,718 179,958
CURRENT ASSETS
Debtors 6 246,804 244,156
Cash at bank and in hand 21,692 8,909
268,496 253,065
Creditors: Amounts Falling Due Within One Year 7 (233,388 ) (183,209 )
NET CURRENT ASSETS (LIABILITIES) 35,108 69,856
TOTAL ASSETS LESS CURRENT LIABILITIES 205,826 249,814
Creditors: Amounts Falling Due After More Than One Year 8 (153,288 ) (230,978 )
NET ASSETS 52,538 18,836
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 52,438 18,736
SHAREHOLDERS' FUNDS 52,538 18,836
Page 1
Page 2
For the year ending 31 March 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 Benjamin Sheils
Director
21/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Holder & Combes Accounting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12531339 . The registered office is 117 Farringdon Road, London, EC1R 3BX.
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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. 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: 8 (2025: 8)
8 8
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 184,478
As at 31 March 2026 184,478
Amortisation
As at 1 April 2025 4,620
Provided during the period 9,240
As at 31 March 2026 13,860
Net Book Value
As at 31 March 2026 170,618
As at 1 April 2025 179,858
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 100
As at 31 March 2026 100
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 100
As at 1 April 2025 100
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 47,124 79,038
Amounts owed by group undertakings 156,453 92,056
Other debtors 43,227 73,062
246,804 244,156
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 7,296 18,594
Other creditors 139,790 88,237
Taxation and social security 86,302 76,378
233,388 183,209
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 153,288 230,978
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is the directors.
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