Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13672308 Mrs C Van Aswegen Mr B Van Aswegen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13672308 2023-10-31 13672308 2024-10-31 13672308 2023-11-01 2024-10-31 13672308 frs-core:CurrentFinancialInstruments 2024-10-31 13672308 frs-core:Non-currentFinancialInstruments 2024-10-31 13672308 frs-core:ComputerEquipment 2024-10-31 13672308 frs-core:ComputerEquipment 2023-11-01 2024-10-31 13672308 frs-core:ComputerEquipment 2023-10-31 13672308 frs-core:MotorVehicles 2024-10-31 13672308 frs-core:MotorVehicles 2023-11-01 2024-10-31 13672308 frs-core:MotorVehicles 2023-10-31 13672308 frs-core:PlantMachinery 2024-10-31 13672308 frs-core:PlantMachinery 2023-11-01 2024-10-31 13672308 frs-core:PlantMachinery 2023-10-31 13672308 frs-core:ShareCapital 2024-10-31 13672308 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13672308 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13672308 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13672308 frs-bus:SmallEntities 2023-11-01 2024-10-31 13672308 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13672308 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13672308 frs-bus:Director1 2023-11-01 2024-10-31 13672308 frs-bus:Director2 2023-11-01 2024-10-31 13672308 frs-core:CurrentFinancialInstruments 1 2024-10-31 13672308 frs-countries:EnglandWales 2023-11-01 2024-10-31 13672308 2022-10-31 13672308 2023-10-31 13672308 2022-11-01 2023-10-31 13672308 frs-core:CurrentFinancialInstruments 2023-10-31 13672308 frs-core:Non-currentFinancialInstruments 2023-10-31 13672308 frs-core:ShareCapital 2023-10-31 13672308 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 13672308 frs-core:CurrentFinancialInstruments 1 2023-10-31
Registered number: 13672308
Bottom Line Property Rentals Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Cooper Associates Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13672308
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,741 3,830
Investment Properties 5 747,000 693,138
749,741 696,968
CURRENT ASSETS
Debtors 6 5,169 13,540
Cash at bank and in hand 2,335 12,256
7,504 25,796
Creditors: Amounts Falling Due Within One Year 7 (262,314 ) (201,429 )
NET CURRENT ASSETS (LIABILITIES) (254,810 ) (175,633 )
TOTAL ASSETS LESS CURRENT LIABILITIES 494,931 521,335
Creditors: Amounts Falling Due After More Than One Year 8 (483,704 ) (555,755 )
NET ASSETS/(LIABILITIES) 11,227 (34,420 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 11,127 (34,520 )
SHAREHOLDERS' FUNDS 11,227 (34,420)
Page 1
Page 2
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 B Van Aswegen
Director
14th July 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
Bottom Line Property Rentals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13672308 . The registered office is 40 St James Buildings, St James Street, Taunton, Somerset, TA1 1JR.
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 25% straight line
Motor Vehicles 25% reducing balance
Office equipment 33% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Office equipment Total
£ £ £ £
Cost or Valuation
As at 1 November 2023 2,036 2,200 2,010 6,246
As at 31 October 2024 2,036 2,200 2,010 6,246
Depreciation
As at 1 November 2023 509 792 1,115 2,416
Provided during the period 509 282 298 1,089
As at 31 October 2024 1,018 1,074 1,413 3,505
Net Book Value
As at 31 October 2024 1,018 1,126 597 2,741
As at 1 November 2023 1,527 1,408 895 3,830
5. Investment Property
2024
£
Fair Value
As at 1 November 2023 693,138
Revaluations 53,862
As at 31 October 2024 747,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 693,138 693,138
Investment property has been revalued at the balance sheet date by the directors based on a review of similar property values in the same area as investment property owned by the company. 
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 5,169 13,540
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 600
Accruals 840 2,942
Directors' loan accounts 261,474 197,887
262,314 201,429
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 483,704 483,703
Other loans - 72,052
483,704 555,755
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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