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 03171576 Mr D Hargreaves Mr J Proctor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03171576 2024-12-31 03171576 2025-12-31 03171576 2025-01-01 2025-12-31 03171576 frs-core:CurrentFinancialInstruments 2025-12-31 03171576 frs-core:Non-currentFinancialInstruments 2025-12-31 03171576 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 03171576 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 03171576 frs-core:RevaluationReserve 2025-12-31 03171576 frs-core:ShareCapital 2025-12-31 03171576 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03171576 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03171576 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03171576 frs-bus:SmallEntities 2025-01-01 2025-12-31 03171576 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03171576 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03171576 frs-core:UnlistedNon-exchangeTraded 2025-12-31 03171576 frs-core:UnlistedNon-exchangeTraded 2024-12-31 03171576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 03171576 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 03171576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 03171576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 03171576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 03171576 frs-bus:Director1 2025-01-01 2025-12-31 03171576 frs-bus:Director2 2025-01-01 2025-12-31 03171576 frs-countries:EnglandWales 2025-01-01 2025-12-31 03171576 2023-12-31 03171576 2024-12-31 03171576 2024-01-01 2024-12-31 03171576 frs-core:CurrentFinancialInstruments 2024-12-31 03171576 frs-core:Non-currentFinancialInstruments 2024-12-31 03171576 frs-core:RevaluationReserve 2024-12-31 03171576 frs-core:ShareCapital 2024-12-31 03171576 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03171576
Halgram Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03171576
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,909,883 7,909,883
Investments 5 3,776,364 3,777,436
11,686,247 11,687,319
CURRENT ASSETS
Debtors 6 254,896 216,374
Investments 7 24,801 13,804
Cash at bank and in hand 209,629 928
489,326 231,106
Creditors: Amounts Falling Due Within One Year 8 (350,585 ) (362,632 )
NET CURRENT ASSETS (LIABILITIES) 138,741 (131,526 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,824,988 11,555,793
Creditors: Amounts Falling Due After More Than One Year 9 (2,583,000 ) (2,683,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (360,000 ) (360,000 )
NET ASSETS 8,881,988 8,512,793
CAPITAL AND RESERVES
Called up share capital 10 200 200
Revaluation reserve 2,546,777 2,546,777
Profit and Loss Account 6,335,011 5,965,816
SHAREHOLDERS' FUNDS 8,881,988 8,512,793
Page 1
Page 2
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 J Proctor
Director
14/09/2026
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
Halgram Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03171576 . The registered office is 10 Oxford Street, Nottingham, NG1 5BG.
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 property rents and premiums.
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 year 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 asset reflects 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: 2 (2024: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost
As at 1 January 2025 7,909,883
As at 31 December 2025 7,909,883
Net Book Value
As at 31 December 2025 7,909,883
As at 1 January 2025 7,909,883
Page 3
Page 4
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 3,777,436
Revaluations (1,072 )
As at 31 December 2025 3,776,364
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 3,776,364
As at 1 January 2025 3,777,436
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 146,769 88,033
Prepayments and accrued income 108,127 128,341
254,896 216,374
7. Current Asset Investments
2025 2024
£ £
Listed investments 24,801 13,804
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,126 135
Bank loans and overdrafts 100,000 100,000
Corporation tax 147,602 185,462
VAT 27,231 24,013
Accruals and deferred income 72,626 53,022
350,585 362,632
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,583,000 2,683,000
Page 4
Page 5
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 5