Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 04257439 Mr Christopher Burton Mrs Barbara Burton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04257439 2022-07-31 04257439 2023-07-31 04257439 2022-08-01 2023-07-31 04257439 frs-core:CurrentFinancialInstruments 2023-07-31 04257439 frs-core:ComputerEquipment 2023-07-31 04257439 frs-core:ComputerEquipment 2022-08-01 2023-07-31 04257439 frs-core:ComputerEquipment 2022-07-31 04257439 frs-core:FurnitureFittings 2023-07-31 04257439 frs-core:FurnitureFittings 2022-08-01 2023-07-31 04257439 frs-core:FurnitureFittings 2022-07-31 04257439 frs-core:PlantMachinery 2023-07-31 04257439 frs-core:PlantMachinery 2022-08-01 2023-07-31 04257439 frs-core:PlantMachinery 2022-07-31 04257439 frs-core:ShareCapital 2023-07-31 04257439 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 04257439 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 04257439 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 04257439 frs-bus:SmallEntities 2022-08-01 2023-07-31 04257439 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 04257439 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 04257439 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 04257439 frs-bus:OrdinaryShareClass1 2023-07-31 04257439 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 04257439 frs-bus:PreferenceShareClass1 2023-07-31 04257439 frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:ListedExchangeTraded 2022-07-31 04257439 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 04257439 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 04257439 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-bus:Director1 2022-08-01 2023-07-31 04257439 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 04257439 frs-countries:EnglandWales 2022-08-01 2023-07-31 04257439 2021-07-31 04257439 2022-07-31 04257439 2021-08-01 2022-07-31 04257439 frs-core:CurrentFinancialInstruments 2022-07-31 04257439 frs-core:ShareCapital 2022-07-31 04257439 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 04257439 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 04257439 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31
Registered number: 04257439
Bellengers Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Jupp Castle Limited
ACCA
5 Taplins Court
Taplins Farm Lane
Hartley Wintney
RG27 8XU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04257439
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 114
Investments 5 717,741 522,197
717,741 522,311
CURRENT ASSETS
Debtors 6 90,010 90,010
Cash at bank and in hand 118,301 339,844
208,311 429,854
Creditors: Amounts Falling Due Within One Year 7 (885,210 ) (886,880 )
NET CURRENT ASSETS (LIABILITIES) (676,899 ) (457,026 )
TOTAL ASSETS LESS CURRENT LIABILITIES 40,842 65,285
NET ASSETS 40,842 65,285
CAPITAL AND RESERVES
Called up share capital 8 72 72
Profit and Loss Account 40,770 65,213
SHAREHOLDERS' FUNDS 40,842 65,285
Page 1
Page 2
For the year ending 31 July 2023 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 Christopher Burton
Director
18 April 2024
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
Bellengers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04257439 . The registered office is Ashcombe Court, Woolsack Way, Godalming, Surrey, GU7 1LQ.
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 recognised as the full sale price of the properties sold during the year from stock. Turnover is 
recognised upon unconditional exchange of contracts or legal completion.
Investment income
Investment income is recognised as receivable. 
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:
Plant & Machinery 33% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 
Financial instruments are recognised in the company's balance sheet when the company becomes party to 
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when 
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a 
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at 
transaction price including transaction costs and are subsequently carried at amortised cost using the 
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is 
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets 
classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual 
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the 
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference 
shares that are classified as debt, are initially recognised at transaction price unless the arrangement 
constitutes a financing transaction, where the debt instrument is measured at the present value of the future 
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are
not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of 
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year 
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at 
transaction price and subsequently measured at amortised cost using the effective interest method.
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 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 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 453 2,149 1,074 3,676
As at 31 July 2023 453 2,149 1,074 3,676
Depreciation
As at 1 August 2022 453 2,149 960 3,562
Provided during the period - - 114 114
As at 31 July 2023 453 2,149 1,074 3,676
Net Book Value
As at 31 July 2023 - - - -
As at 1 August 2022 - - 114 114
Page 4
Page 5
5. Investments
Listed
£
Cost
As at 1 August 2022 522,197
Additions 259,193
Disposals (56,483 )
Revaluations (7,166 )
As at 31 July 2023 717,741
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 717,741
As at 1 August 2022 522,197
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 90,000 90,000
Other debtors 10 10
90,010 90,010
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (2 ) 2,109
Amounts owed to participating interests 169,132 150,000
Other creditors 715,718 728,315
Taxation and social security 362 6,456
885,210 886,880
8. Share Capital
2023 2022
Allotted, called up but not fully paid £ £
32 Ordinary Shares of £ 1.00 each 32 32
Preference Shares
2023 2022
Allotted, called up and fully paid £ £
40 Preference Shares of £ 1.00 each 40 40
Page 5
Page 6
9. Related Party Transactions
At the date of the balance sheet £93,252 (2022 - £125,258) was owed to the director and is included in other  creditors.
At the date of the balance sheet £599,997 (2022 - £599,997) was owed to the shareholders of the company. No interest is payable on the balances and they are included in other creditors.
Included in other creditors is £169,131 (2022 - £150,000) owed to a company which is controlled by the 
director.
Page 6