Acorah Software Products - Accounts Production 16.3.350 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 11627392 E N Lester St. Fillan Housing Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11627392 2024-04-05 11627392 2025-04-05 11627392 2024-04-06 2025-04-05 11627392 frs-core:CurrentFinancialInstruments 2025-04-05 11627392 frs-core:PlantMachinery 2025-04-05 11627392 frs-core:PlantMachinery 2024-04-06 2025-04-05 11627392 frs-core:PlantMachinery 2024-04-05 11627392 frs-core:ShareCapital 2025-04-05 11627392 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 11627392 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 11627392 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 11627392 frs-bus:SmallEntities 2024-04-06 2025-04-05 11627392 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 11627392 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 11627392 1 2024-04-06 2025-04-05 11627392 frs-bus:Director1 2024-04-06 2025-04-05 11627392 frs-countries:EnglandWales 2024-04-06 2025-04-05 11627392 2023-04-05 11627392 2024-04-05 11627392 2023-04-06 2024-04-05 11627392 frs-core:CurrentFinancialInstruments 2024-04-05 11627392 frs-core:ShareCapital 2024-04-05 11627392 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 11627392
St Trifun Housing Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11627392
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,410 877
Investment Properties 5 1,080,000 1,060,000
1,081,410 1,060,877
CURRENT ASSETS
Debtors 6 250 3,703
Cash at bank and in hand 13,668 4,295
13,918 7,998
Creditors: Amounts Falling Due Within One Year 7 (608,737 ) (634,497 )
NET CURRENT ASSETS (LIABILITIES) (594,819 ) (626,499 )
TOTAL ASSETS LESS CURRENT LIABILITIES 486,591 434,378
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,423 ) (10,100 )
NET ASSETS 468,168 424,278
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 468,068 424,178
SHAREHOLDERS' FUNDS 468,168 424,278
Page 1
Page 2
For the year ending 5 April 2025 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 her 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
E N Lester
Director
16/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
St Trifun Housing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11627392 . The registered office is 5 Mansfield Road, Reading, Berkshire, RG1 6AL.
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:
Plant & Machinery 20% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 6 April 2024 936
Additions 839
As at 5 April 2025 1,775
Depreciation
As at 6 April 2024 59
Provided during the period 306
As at 5 April 2025 365
Net Book Value
As at 5 April 2025 1,410
As at 6 April 2024 877
5. Investment Property
2025
£
Fair Value
As at 6 April 2024 1,060,000
Fair value adjustments 20,000
As at 5 April 2025 1,080,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 250 3,703
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 601,361 629,549
Taxation and social security 7,376 4,948
608,737 634,497
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
9. Directors Advances, Credits and Guarantees
E Lester had a loan with the company. At the balance sheet date the amount owed to E Lester was £435,529 (2024: £434,217). The amount is repayable on demand and accrues no interest.
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
At the year end the following amounts were owed to St Fillan Housing Limited by St Triffin Housing Limited a connected company by directorship: £165,082 (2024: £191,982).
11. Ultimate Controlling Party
The company's ultimate controlling party is St. Fillan Housing Limited by virtue of iis ownership of 100% of the issued share capital in the company.
Page 5