Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12078837 Mr William Hopkinson Mr Robert Lawlor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12078837 2023-07-31 12078837 2024-07-31 12078837 2023-08-01 2024-07-31 12078837 frs-core:Non-currentFinancialInstruments 2024-07-31 12078837 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 12078837 frs-core:ShareCapital 2024-07-31 12078837 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12078837 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12078837 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 12078837 frs-bus:SmallEntities 2023-08-01 2024-07-31 12078837 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12078837 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12078837 frs-bus:Director1 2023-08-01 2024-07-31 12078837 frs-bus:Director2 2023-08-01 2024-07-31 12078837 frs-countries:EnglandWales 2023-08-01 2024-07-31 12078837 2022-07-31 12078837 2023-07-31 12078837 2022-08-01 2023-07-31 12078837 frs-core:Non-currentFinancialInstruments 2023-07-31 12078837 frs-core:ShareCapital 2023-07-31 12078837 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12078837
Biro Properties Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Castletree Consultants Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 12078837
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 253,897 253,897
253,897 253,897
CURRENT ASSETS
Cash at bank and in hand 3,651 527
3,651 527
Creditors: Amounts Falling Due Within One Year (61,852 ) (59,659 )
NET CURRENT ASSETS (LIABILITIES) (58,201 ) (59,132 )
TOTAL ASSETS LESS CURRENT LIABILITIES 195,696 194,765
Creditors: Amounts Falling Due After More Than One Year (199,942 ) (198,706 )
NET LIABILITIES (4,246 ) (3,941 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (4,248 ) (3,943 )
SHAREHOLDERS' FUNDS (4,246) (3,941)
Page 1
Page 2
For the year ending 31 July 2024 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr William Hopkinson
Director
14 April 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Biro Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12078837 . The registered office is Apt 23 105 Bell Barn Road, Birmingham, B15 2GL.
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:
Leasehold None - See Note
The assets included in fixed assets are investment properties.  The directors are of the opinion that the residual value of the properties are more than the historical cost and thus no depreciation charge should be made in the current year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 August 2023 253,897
As at 31 July 2024 253,897
Net Book Value
As at 31 July 2024 253,897
As at 1 August 2023 253,897
The assets included in fixed assets are investment properties.  The directors are of the opinion that the residual value of the properties are more than the historical cost and thus no depreciation charge should be made in the current year.
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3