Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 12 October 2022 false 1 April 2024 31 March 2025 31 March 2025 14413922 Mr Adrian Mason Mrs Julia Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14413922 2024-03-31 14413922 2025-03-31 14413922 2024-04-01 2025-03-31 14413922 frs-core:CurrentFinancialInstruments 2025-03-31 14413922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 14413922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14413922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 14413922 frs-core:RevaluationReserve 2024-04-01 2025-03-31 14413922 frs-core:RevaluationReserve 2025-03-31 14413922 frs-core:ShareCapital 2025-03-31 14413922 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14413922 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14413922 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14413922 frs-bus:SmallEntities 2024-04-01 2025-03-31 14413922 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14413922 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14413922 frs-bus:Director1 2024-04-01 2025-03-31 14413922 frs-bus:Director2 2024-04-01 2025-03-31 14413922 frs-countries:EnglandWales 2024-04-01 2025-03-31 14413922 2022-10-11 14413922 2024-03-31 14413922 2022-10-12 2024-03-31 14413922 frs-core:CurrentFinancialInstruments 2024-03-31 14413922 frs-core:RevaluationReserve 2024-03-31 14413922 frs-core:ShareCapital 2024-03-31 14413922 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14413922
BHCF - Adm Properties Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14413922
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,033,128 6,949,795
7,033,128 6,949,795
CURRENT ASSETS
Cash at bank and in hand 650 -
650 -
Creditors: Amounts Falling Due Within One Year 6 (441,651 ) (815,978 )
NET CURRENT ASSETS (LIABILITIES) (441,001 ) (815,978 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,592,127 6,133,817
NET ASSETS 6,592,127 6,133,817
CAPITAL AND RESERVES
Called up share capital 8 5,772,501 5,772,501
Revaluation reserve 9 83,333 -
Profit and Loss Account 736,293 361,316
SHAREHOLDERS' FUNDS 6,592,127 6,133,817
For the year ending 31 March 2025 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 Adrian Mason
Director
Mrs Julia Mason
Director
5 August 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
BHCF - Adm Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14413922 . The registered office is Gothic House, Barker Gate, Nottingham, NG1 1JU.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 
Freehold land and buildings are carried at their revalued amounts, representing the fair value at the date of revaluation. This fair value is determined by independent professional valuers, ensuring that the carrying amount doesn't materially differ from the fair value at the reporting date.
Any revaluation gains are recognised in Other Comprehensive Income (OCI) and accumulated within the Revaluation Reserve in equity. However, if a revaluation gain reverses a previous revaluation decrease for the same asset that was recognised in profit or loss, the gain is credited to profit or loss up to the amount of that prior decrease.
Revaluation losses are recognised in OCI to the extent that a credit balance exists in the Revaluation Reserve for the same asset. Any loss exceeding this balance is immediately recognized in profit or loss.
Freehold land is not depreciated.
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:
Freehold No depreciation
2.4. 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 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 April 2024 6,949,795
Revaluation 83,333
As at 31 March 2025 7,033,128
Net Book Value
As at 31 March 2025 7,033,128
As at 1 April 2024 6,949,795
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 978 -
Amounts owed to group undertakings 438,453 753,813
Other creditors 2,220 2,280
Taxation and social security - 59,885
441,651 815,978
7. Secured Creditors
There is a charge registered on the 17/02/2023 by Handelsbanken PLC which contains a fixed charge and neagtive pledge over the property known as Meir Park Nursery, Lysander Road, Meri Park, ST3 7TW 
There is a charge registered on the 17/02/2023 by Handelsbanken PLC which contains a fixed charge and neagtive pledge over the property known as 126 Loughborough Road, Hathern, Leicester, LE12 5JB
There is a charge registered on the 17/02/2023 by Handelsbanken PLC which contains a fixed charge and neagtive pledge over the property known as Buckingham Day Nursery, Buxton Road, Leek, Staffordshire, ST13 6NE
There is a charge registered on the 17/02/2023 by Handelsbanken PLC which contains a fixed charge and neagtive pledge over the property known as Acorns Day Nursery, Draycott Road, Upper Tean, Stoke On Trent, ST10 4JJ
There is a charge registered on the 17/02/2023 by Handelsbanken PLC which contains a fixed charge and neagtive pledge over the property known as 39 Scotland Street, Sheffield, ST3 7BS
There is a charge registered on the 17/02/2023 by Handelsbanken PLC which contains, floating charge(s) over all the property or undertaking of BHCF - ADM Properties Limited ( company number 14413922 ) and a negative pledge. 
8. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 5,772,501 5,772,501
Page 3
Page 4
9. Reserves
Revaluation Reserve
£
Surplus on revaluation 83,333
As at 31 March 2025 83,333
Page 4