Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14718655 Mr Nicholas Fairbairn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14718655 2025-03-31 14718655 2026-03-31 14718655 2025-04-01 2026-03-31 14718655 frs-core:Non-currentFinancialInstruments 2026-03-31 14718655 frs-core:ShareCapital 2026-03-31 14718655 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14718655 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14718655 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14718655 frs-bus:SmallEntities 2025-04-01 2026-03-31 14718655 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14718655 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14718655 frs-bus:Director1 2025-04-01 2026-03-31 14718655 frs-countries:EnglandWales 2025-04-01 2026-03-31 14718655 2024-03-31 14718655 2025-03-31 14718655 2024-04-01 2025-03-31 14718655 frs-core:Non-currentFinancialInstruments 2025-03-31 14718655 frs-core:ShareCapital 2025-03-31 14718655 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14718655
Nera Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
An Accounting Gem Ltd
Sapphire House,
Cristal Business Centre, Knightsdale Road
Ipswich
Suffolk
IP1 4JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14718655
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 97,761 97,761
97,761 97,761
CURRENT ASSETS
Debtors 5 3,995 -
Cash at bank and in hand 71,261 8,580
75,256 8,580
Creditors: Amounts Falling Due Within One Year 6 (111,051 ) (110,471 )
NET CURRENT ASSETS (LIABILITIES) (35,795 ) (101,891 )
TOTAL ASSETS LESS CURRENT LIABILITIES 61,966 (4,130 )
Creditors: Amounts Falling Due After More Than One Year 7 (67,500 ) -
NET LIABILITIES (5,534 ) (4,130 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (5,634 ) (4,230 )
SHAREHOLDERS' FUNDS (5,534) (4,130)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Nicholas Fairbairn
Director
11th September 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nera Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14718655 . The registered office is Sapphire House, Knightsdale Road, Ipswich, Suffolk, IP1 4JJ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
4. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 97,761
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 97,761 97,761
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 3,995 -
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 111,051 110,471
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 67,500 -
8. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 67,500 -
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4