Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 NI633524 Mr N C Patterson Mrs L Giacani true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI633524 2023-10-31 NI633524 2024-10-31 NI633524 2023-11-01 2024-10-31 NI633524 frs-core:CurrentFinancialInstruments 2024-10-31 NI633524 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 NI633524 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 NI633524 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 NI633524 frs-bus:SmallEntities 2023-11-01 2024-10-31 NI633524 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 NI633524 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 NI633524 1 2023-11-01 2024-10-31 NI633524 frs-bus:Director1 2023-11-01 2024-10-31 NI633524 frs-bus:Director2 2023-11-01 2024-10-31 NI633524 frs-countries:NorthernIreland 2023-11-01 2024-10-31 NI633524 2022-10-31 NI633524 2023-10-31 NI633524 2022-11-01 2023-10-31 NI633524 frs-core:CurrentFinancialInstruments 2023-10-31 NI633524 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: NI633524
Property Link Block Management Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI633524
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 45,474 46,254
Cash at bank and in hand 20,260 12,240
65,734 58,494
Creditors: Amounts Falling Due Within One Year 5 (33,811 ) (28,452 )
NET CURRENT ASSETS (LIABILITIES) 31,923 30,042
TOTAL ASSETS LESS CURRENT LIABILITIES 31,923 30,042
NET ASSETS 31,923 30,042
Profit and Loss Account 31,923 30,042
SHAREHOLDERS' FUNDS 31,923 30,042
For the year ending 31 October 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.
On behalf of the board
Mr N C Patterson
Director
Mrs L Giacani
Director
19/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Property Link Block Management Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI633524 . The registered office is 38 Clarendon Street, Londonderry, BT48 7ET.
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, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity. The company is limited by shares and is incorporated in Northern Ireland.

2.2. Turnover
Turnover represents the invoiced value of services provided during the year excluding value added tax and is net of discounts and rebates. Revenue is recognised upon the delivery of the service.
2.3. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.4. Debtors
Debtors are stated after all known bad debts have been written off and specific provision has been made against all debts considered doubtful of collection.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,610 6,790
Other debtors 35,864 39,464
45,474 46,254
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 1,380 2,843
Other taxes and social security 51 51
Accruals and deferred income 713 5,091
Directors' loan accounts 31,667 20,467
33,811 28,452
6. Share Capital
2024 2023
£ £
100 ordinary shares of £0.0001 each
7. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 4,000 4,000
8. Post Balance Sheet Events
There have been no significant events affecting the company since the year end. 
9. Related Party Transactions
N Patterson and L Giacani are regarded as related parties as defined by Financial Reporting Standard 8 “Related Party Disclosures” by virtue of being directors of the company during the year. Included within ‘Other creditors’  is £31,667 (2023: £20,467) owed to the directors of the company.
Property Link (Derry) Limited is regarded as a related party as defined by Financial Reporting Standard 8 “Related Party Disclosures” by virtue of N Patterson being a director and through an interest in the ordinary share capital. Included within ‘Other debtors’ is £35,028 (2023: £38,628) owed from Property Link (Derry) Limited.
10. Ultimate Controlling Party
There is no ultimate controlling party.
Page 3