Acorah Software Products - Accounts Production 19.4.300 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 10888143 Mr James Holloway Miss Stacy Parr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10888143 2025-07-31 10888143 2026-07-31 10888143 2025-08-01 2026-07-31 10888143 frs-core:CurrentFinancialInstruments 2026-07-31 10888143 frs-core:Non-currentFinancialInstruments 2026-07-31 10888143 frs-core:RevaluationReserve 2025-08-01 2026-07-31 10888143 frs-core:RevaluationReserve 2025-07-31 10888143 frs-core:RevaluationReserve 2026-07-31 10888143 frs-core:ShareCapital 2026-07-31 10888143 frs-core:RetainedEarningsAccumulatedLosses 2025-08-01 2026-07-31 10888143 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-07-31 10888143 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 10888143 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 10888143 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 10888143 frs-bus:SmallEntities 2025-08-01 2026-07-31 10888143 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 10888143 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 10888143 frs-bus:Director1 2025-08-01 2026-07-31 10888143 frs-bus:Director2 2025-08-01 2026-07-31 10888143 frs-countries:EnglandWales 2025-08-01 2026-07-31 10888143 2024-07-31 10888143 2025-07-31 10888143 2024-08-01 2025-07-31 10888143 frs-core:CurrentFinancialInstruments 2025-07-31 10888143 frs-core:Non-currentFinancialInstruments 2025-07-31 10888143 frs-core:RevaluationReserve 2025-07-31 10888143 frs-core:ShareCapital 2025-07-31 10888143 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 10888143
Holloway Residential Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
BV Accountants Group Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10888143
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 3,015,000 2,939,259
3,015,000 2,939,259
CURRENT ASSETS
Debtors 5 96,215 112,808
Cash at bank and in hand 672,633 586,339
768,848 699,147
Creditors: Amounts Falling Due Within One Year 6 (48,298 ) (58,740 )
NET CURRENT ASSETS (LIABILITIES) 720,550 640,407
TOTAL ASSETS LESS CURRENT LIABILITIES 3,735,550 3,579,666
Creditors: Amounts Falling Due After More Than One Year 7 (1,255,078 ) (1,215,007 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (32,685 ) (13,750 )
NET ASSETS 2,447,787 2,350,909
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 868,001 792,260
Profit and Loss Account 1,579,784 1,558,647
SHAREHOLDERS' FUNDS 2,447,787 2,350,909
Page 1
Page 2
For the year ending 31 July 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 James Holloway
Director
8 September 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
Holloway Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10888143 . The registered office is 202 Worsley Road, Swinton, Manchester, M27 5SN.
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. 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.
2.4. 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: 2 (2025: 2)
2 2
Page 3
Page 4
4. Investment Property
2026
£
Fair Value
As at 1 August 2025 2,939,259
Fair value adjustments 75,741
As at 31 July 2026 3,015,000
5. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings 90,635 108,998
Other debtors 5,580 3,810
96,215 112,808
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other loans 17,572 37,424
Other creditors 7,914 1,722
Taxation and social security 22,812 19,594
48,298 58,740
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 571,983 616,255
Amounts owed to group undertakings 630,000 550,000
Other creditors 53,095 48,752
1,255,078 1,215,007
8. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 2,295,000 -
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 August 2025 792,260 1,558,647
Profit for year - 21,137
Surplus on revaluation 75,741 -
Other comprehensive income for the year 75,741 -
Total comprehensive income for the year 75,741 21,137
As at 31 July 2026 868,001 1,579,784
11. Related Party Transactions
At the year end Holloway Commercial Limited is considerred to be a related party and owed the company £80,635 (2025: £80,635).
At the year end (HFI) Holloway Family Investment Limited is considerred to be a related party and owed the company £10,000 (2025: £Nil).
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