Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 9717096 Mr Scott Davidson Mr Richard Croft Mr John Bexon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9717096 2024-12-31 9717096 2025-12-31 9717096 2025-01-01 2025-12-31 9717096 frs-core:CurrentFinancialInstruments 2025-12-31 9717096 frs-core:ShareCapital 2025-12-31 9717096 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 9717096 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 9717096 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 9717096 frs-bus:SmallEntities 2025-01-01 2025-12-31 9717096 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 9717096 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 9717096 1 2025-01-01 2025-12-31 9717096 frs-core:UnlistedNon-exchangeTraded 2025-12-31 9717096 frs-core:UnlistedNon-exchangeTraded 2024-12-31 9717096 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 9717096 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 9717096 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 9717096 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 9717096 frs-bus:Director1 2025-01-01 2025-12-31 9717096 frs-bus:Director2 2025-01-01 2025-12-31 9717096 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 9717096 frs-countries:EnglandWales 2025-01-01 2025-12-31 9717096 2023-12-31 9717096 2024-12-31 9717096 2024-01-01 2024-12-31 9717096 frs-core:CurrentFinancialInstruments 2024-12-31 9717096 frs-core:ShareCapital 2024-12-31 9717096 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 9717096
HDD Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Bexons Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9717096
2025 2024
Notes £ £ £ £
FIXED ASSETS
Fixed Asset Investments 4 200 200
200 200
CURRENT ASSETS
Debtors 5 1,992,786 1,218,719
Cash at bank and in hand 450,743 832,057
2,443,529 2,050,776
Creditors: Amounts Falling Due Within One Year 6 (1,569,576 ) (1,193,145 )
NET CURRENT ASSETS (LIABILITIES) 873,953 857,631
TOTAL ASSETS LESS CURRENT LIABILITIES 874,153 857,831
NET ASSETS 874,153 857,831
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 874,053 857,731
SHAREHOLDERS' FUNDS 874,153 857,831
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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 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 Scott Davidson
Director
9th September 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HDD Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9717096 . The registered office is Pavilion House, 14 16 Bridgford Road, West Bridgford, Nottingham, NG2 6AB.
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. 
2.3. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: NIL (2024: NIL)
- -
4. Fixed Asset Investments
Unlisted
£
Cost
As at 1 January 2025 200
As at 31 December 2025 200
Provision
As at 1 January 2025 -
As at 31 December 2025 -
...CONTINUED
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Net Book Value
As at 31 December 2025 200
As at 1 January 2025 200
Fixed asset investments consist of shares held in group companies.
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 159,599 -
Amounts owed by group undertakings 10,409 -
Other debtors 1,822,778 1,218,719
1,992,786 1,218,719
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 789,481 735,383
Amounts owed to participating interests 298,434 242,617
Other creditors 354,357 174,494
Taxation and social security 127,304 40,651
1,569,576 1,193,145
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
HDD Group Limited is exempt from the obligation to prepare group accounts as it is a subsidiary of Henry Davidson Developments (Holdings) Limited, which has prepared consolidated financial statements.  The holding company's registered office is Pavilion House, 14-16 Bridgford Road, West Bridgford, Nottingham NG2 6AB.
9. Ultimate Controlling Party
The controlling party is SI Davidon.
This company is wholly owned by Henry Davidson Developments (Holdings) Limited.  This latter company is 50% owned by Mr SI Davidson, who has the casting vote in board meetins.
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