Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13067080 Mr Paul Garratt Mrs Theresa Garratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13067080 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-12-31 13067080 2023-12-31 13067080 2024-12-31 13067080 2024-01-01 2024-12-31 13067080 frs-core:Non-currentFinancialInstruments 2024-12-31 13067080 frs-core:PlantMachinery 2024-12-31 13067080 frs-core:PlantMachinery 2024-01-01 2024-12-31 13067080 frs-core:PlantMachinery 2023-12-31 13067080 frs-core:ShareCapital 2024-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13067080 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13067080 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13067080 frs-bus:SmallEntities 2024-01-01 2024-12-31 13067080 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13067080 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 13067080 frs-bus:Director1 2024-01-01 2024-12-31 13067080 frs-bus:Director2 2024-01-01 2024-12-31 13067080 frs-countries:EnglandWales 2024-01-01 2024-12-31 13067080 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13067080 2022-12-31 13067080 2023-12-31 13067080 2023-01-01 2023-12-31 13067080 frs-core:Non-currentFinancialInstruments 2023-12-31 13067080 frs-core:ShareCapital 2023-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 13067080
Blue Acorn Property 10 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13067080
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 245 327
Investment Properties 5 423,693 258,693
423,938 259,020
CURRENT ASSETS
Debtors 6 335 92
Cash at bank and in hand 2,839 2,398
3,174 2,490
NET CURRENT ASSETS (LIABILITIES) 3,174 2,490
TOTAL ASSETS LESS CURRENT LIABILITIES 427,112 261,510
Creditors: Amounts Falling Due After More Than One Year 8 (429,145 ) (272,169 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,290 ) (62 )
NET LIABILITIES (4,323 ) (10,721 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 9,564 -
Profit and Loss Account (13,889 ) (10,723 )
SHAREHOLDERS' FUNDS (4,323) (10,721)
Page 1
Page 2
For the year ending 31 December 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 Paul Garratt
Director
20 June 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
Blue Acorn Property 10 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13067080 . The registered office is 4 High Fawr Avenue, Oswestry, SY11 1TB.

The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises of rent receivable in the accounting year, net of any allowances given. 
2.4. 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 25% Straight Line
2.5. 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.
2.6. 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 year 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 asset reflects 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, employed under PAYE during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 January 2024 727
As at 31 December 2024 727
Depreciation
As at 1 January 2024 400
Provided during the period 82
As at 31 December 2024 482
Net Book Value
As at 31 December 2024 245
As at 1 January 2024 327
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 258,693
Additions 153,192
Fair value adjustments 11,808
As at 31 December 2024 423,693
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
as restated
£ £
Cost 411,885 258,693
Accumulated depreciation and impairment 18,657 10,420
Carrying amount 393,228 248,273
6. Debtors
2024 2023
as restated
£ £
Due within one year
Other debtors 335 92
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Bank loans 289,705 181,555
Other creditors 139,440 90,614
429,145 272,169
Page 4
Page 5
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2024 2023
as restated
£ £
Bank loans 289,705 181,555
Other Creditors 40,000 40,000
9. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
as restated
£ £
Bank loans and overdrafts 289,705 181,555
10. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Fair Value Reserve
£
Transfer to profit and loss 9,564
As at 31 December 2024 9,564
12. Transition to FRS 102
The accounts were previously compiled under FRS 105, these accounts have been compiled under FRS 102 1A and the comparatives restated in line with FRS 102 1A, this has lead to the following changes to the previously filed figures.
Profit & Loss Account
Loss previously stated £6,744
Deferred tax movement £62
Loss as per FRS 102 1A £6,806
Balance Sheet
Reserves previously stated -£10,659
Deferred tax movement -£62
Reserves as now -£10,721
Page 5