Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04432822 Mrs J S Naylor Mr J P Naylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04432822 2024-03-31 04432822 2025-03-31 04432822 2024-04-01 2025-03-31 04432822 frs-core:CurrentFinancialInstruments 2025-03-31 04432822 frs-core:Non-currentFinancialInstruments 2025-03-31 04432822 frs-core:ShareCapital 2025-03-31 04432822 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04432822 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04432822 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04432822 frs-bus:SmallEntities 2024-04-01 2025-03-31 04432822 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04432822 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04432822 frs-bus:Director1 2024-04-01 2025-03-31 04432822 frs-bus:Director2 2024-04-01 2025-03-31 04432822 frs-countries:EnglandWales 2024-04-01 2025-03-31 04432822 2023-03-31 04432822 2024-03-31 04432822 2023-04-01 2024-03-31 04432822 frs-core:CurrentFinancialInstruments 2024-03-31 04432822 frs-core:Non-currentFinancialInstruments 2024-03-31 04432822 frs-core:ShareCapital 2024-03-31 04432822 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04432822
Emdells Limited
Financial Statements
For The Year Ended 31 March 2025
Emdells Limited
Contents
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Emdells Limited
Company Information
For The Year Ended 31 March 2025
Company Information
Directors Mrs J S Naylor
Mr J P Naylor
Company Number 04432822
Registered Office 33a Castle Close
Manor Lane
Hawarden
Flintshire
CH5 3QX
Accountants Shackleton Stott Limited
Chartered Certified Accountants
Downs Court
29 The Downs
Altrincham
Cheshire
WA14 2QD
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Emdells Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04432822
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,682 47,870
Investments 5 237,841 228,069
Cash at bank and in hand 619,434 611,115
859,957 887,054
Creditors: Amounts Falling Due Within One Year 6 (28,524 ) (11,939 )
NET CURRENT ASSETS (LIABILITIES) 831,433 875,115
TOTAL ASSETS LESS CURRENT LIABILITIES 831,433 875,115
Creditors: Amounts Falling Due After More Than One Year 7 (2,250 ) (11,250 )
NET ASSETS 829,183 863,865
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 829,181 863,863
SHAREHOLDERS' FUNDS 829,183 863,865
For the year ending 31 March 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.
The financial statements were approved by the board of directors on 13 November 2025 and were signed on its behalf by:
Mr J P Naylor
Director
13th November 2025
The notes on pages 3 to 4 form part of these financial statements.
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Emdells Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Emdells Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04432822 . The registered office is 33a Castle Close , Manor Lane, Hawarden, Flintshire, CH5 3QX.
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 horse racing prize monies.
2.3. Debtors
Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
2.4. Creditors
 Short term creditors are measured at transaction price (which is usually the invoice price).
2.5. Investments
Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.  Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,682 2,682
Amounts owed by group undertakings - 45,188
2,682 47,870
5. Current Asset Investments
2025 2024
£ £
Listed investments 187,597 181,270
Unlisted investments 50,244 46,799
237,841 228,069
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Emdells Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 9,000 9,000
Amounts owed to group undertakings 12,269 -
Other creditors 7,255 2,939
28,524 11,939
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,250 11,250
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Mr JP NaylorDirectorMonies owed by the director, JP Naylor at the year end £2682 (2024 £2682).

Mr JP Naylor

Director

Monies owed by the director, JP Naylor at the year end £2682 (2024 £2682).

Emdells Holdings LimitedConnected companyMr JP Naylor, director held the beneficial interest in this business throughout the year and the previous year. Amount due to the related party £12269 (2024 due from the related party £45188).

Emdells Holdings Limited

Connected company

Mr JP Naylor, director held the beneficial interest in this business throughout the year and the previous year. Amount due to the related party £12269 (2024 due from the related party £45188).

Emdells Limited - BahamasConnected companyMr JP Naylor, director, held the beneficial interest in this business throughout the year and the previous year. Assets totalling £nil (2024 £156916) have been transferred from Emdells Limited - Bahamas during the previous year on 1st April 2023. Loans from the fellow subsidiary company totalling £nil (2024 £1209315) have been written off during the year. Amount due to the related party £nil (2024 £nil).

Emdells Limited - Bahamas

Connected company

Mr JP Naylor, director, held the beneficial interest in this business throughout the year and the previous year. Assets totalling £nil (2024 £156916) have been transferred from Emdells Limited - Bahamas during the previous year on 1st April 2023. Loans from the fellow subsidiary company totalling £nil (2024 £1209315) have been written off during the year. Amount due to the related party £nil (2024 £nil).

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