Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 July 2024 false 1 April 2025 31 March 2026 31 March 2026 10796318 Mr S Rathke Mrs G Rathke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10796318 2025-03-31 10796318 2026-03-31 10796318 2025-04-01 2026-03-31 10796318 frs-core:CurrentFinancialInstruments 2026-03-31 10796318 frs-core:ComputerEquipment 2026-03-31 10796318 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10796318 frs-core:ComputerEquipment 2025-03-31 10796318 frs-core:FurnitureFittings 2026-03-31 10796318 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10796318 frs-core:FurnitureFittings 2025-03-31 10796318 frs-core:MotorVehicles 2026-03-31 10796318 frs-core:MotorVehicles 2025-04-01 2026-03-31 10796318 frs-core:MotorVehicles 2025-03-31 10796318 frs-core:ShareCapital 2026-03-31 10796318 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10796318 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10796318 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10796318 frs-bus:SmallEntities 2025-04-01 2026-03-31 10796318 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10796318 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10796318 frs-core:UnlistedNon-exchangeTraded 2026-03-31 10796318 frs-core:UnlistedNon-exchangeTraded 2025-03-31 10796318 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 10796318 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 10796318 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 10796318 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10796318 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 10796318 frs-bus:Director1 2025-04-01 2026-03-31 10796318 frs-bus:Director2 2025-04-01 2026-03-31 10796318 frs-countries:EnglandWales 2025-04-01 2026-03-31 10796318 2024-06-30 10796318 2025-03-31 10796318 2024-07-01 2025-03-31 10796318 frs-core:CurrentFinancialInstruments 2025-03-31 10796318 frs-core:ShareCapital 2025-03-31 10796318 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10796318
Holly Bush Advisers Limited
Financial Statements
For The Year Ended 31 March 2026
BBK Partnership
Chartered Accountants
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10796318
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,977 8,587
Investments 5 634,419 19,001
667,396 27,588
CURRENT ASSETS
Debtors 6 658 49,620
Cash at bank and in hand 121,294 511,921
121,952 561,541
Creditors: Amounts Falling Due Within One Year 7 (75,830 ) (79,716 )
NET CURRENT ASSETS (LIABILITIES) 46,122 481,825
TOTAL ASSETS LESS CURRENT LIABILITIES 713,518 509,413
NET ASSETS 713,518 509,413
CAPITAL AND RESERVES
Called up share capital 8 87 87
Profit and Loss Account 713,431 509,326
SHAREHOLDERS' FUNDS 713,518 509,413
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 S Rathke
Director
16/06/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Holly Bush Advisers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10796318 . The registered office is 17 Highcroft Gardens, London, NW11 0LY.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% - reducing method
Fixtures & Fittings 25% - reducing method
Computer Equipment 25% - reducing method
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.5. 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
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 - 4,504 14,167 18,671
Additions 32,711 1,588 1,082 35,381
As at 31 March 2026 32,711 6,092 15,249 54,052
Depreciation
As at 1 April 2025 - 1,472 8,612 10,084
Provided during the period 8,178 1,154 1,659 10,991
As at 31 March 2026 8,178 2,626 10,271 21,075
Net Book Value
As at 31 March 2026 24,533 3,466 4,978 32,977
As at 1 April 2025 - 3,032 5,555 8,587
Page 4
Page 5
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 19,001
Additions 615,418
As at 31 March 2026 634,419
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 634,419
As at 1 April 2025 19,001
6. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Trade debtors - 49,620
VAT 658 -
658 49,620
7. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Trade creditors 352 76
Corporation tax 59,604 17,356
Other taxes and social security 1,299 2,720
VAT - 23,895
Net wages 3,141 10,000
Directors' loan accounts 11,434 25,669
75,830 79,716
Page 5
Page 6
8. Share Capital
31 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 87 87
Page 6