Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 14156911 Mrs Julia Mason Mr Adrian Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14156911 2024-03-31 14156911 2025-03-31 14156911 2024-04-01 2025-03-31 14156911 frs-core:CurrentFinancialInstruments 2025-03-31 14156911 frs-core:Non-currentFinancialInstruments 2025-03-31 14156911 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 14156911 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14156911 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 14156911 frs-core:RevaluationReserve 2024-04-01 2025-03-31 14156911 frs-core:RevaluationReserve 2025-03-31 14156911 frs-core:SharePremium 2025-03-31 14156911 frs-core:ShareCapital 2025-03-31 14156911 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14156911 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14156911 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14156911 frs-bus:SmallEntities 2024-04-01 2025-03-31 14156911 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14156911 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14156911 frs-core:CostValuation 2024-03-31 14156911 frs-core:AdditionsToInvestments 2025-03-31 14156911 frs-core:DisposalsRepaymentsInvestments 2025-03-31 14156911 frs-core:CostValuation 2025-03-31 14156911 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 14156911 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 14156911 frs-core:UnlistedNon-exchangeTraded 2025-03-31 14156911 frs-core:UnlistedNon-exchangeTraded 2024-03-31 14156911 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 14156911 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14156911 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14156911 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 14156911 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 14156911 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14156911 frs-bus:Director1 2024-04-01 2025-03-31 14156911 frs-bus:Director2 2024-04-01 2025-03-31 14156911 frs-countries:EnglandWales 2024-04-01 2025-03-31 14156911 2023-03-31 14156911 2024-03-31 14156911 2023-04-01 2024-03-31 14156911 frs-core:CurrentFinancialInstruments 2024-03-31 14156911 frs-core:Non-currentFinancialInstruments 2024-03-31 14156911 frs-core:RevaluationReserve 2024-03-31 14156911 frs-core:SharePremium 2024-03-31 14156911 frs-core:ShareCapital 2024-03-31 14156911 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14156911
Adm Breedon Properties Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14156911
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,500,259 218,296
Investments 5 5,792,502 5,782,502
7,292,761 6,000,798
CURRENT ASSETS
Debtors 6 689,984 1,018,425
Cash at bank and in hand 12,183 262,312
702,167 1,280,737
Creditors: Amounts Falling Due Within One Year 7 (673,005 ) (111,280 )
NET CURRENT ASSETS (LIABILITIES) 29,162 1,169,457
TOTAL ASSETS LESS CURRENT LIABILITIES 7,321,923 7,170,255
Creditors: Amounts Falling Due After More Than One Year 8 (2,109,514 ) (1,609,293 )
NET ASSETS 5,212,409 5,560,962
CAPITAL AND RESERVES
Called up share capital 10 160 160
Share premium account 5,772,789 5,772,441
Revaluation reserve 11 134,961 -
Profit and Loss Account (695,501 ) (211,639 )
SHAREHOLDERS' FUNDS 5,212,409 5,560,962
Page 1
Page 2
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
Mrs Julia Mason
Director
Mr Adrian Mason
Director
7 August 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
Adm Breedon Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14156911 . 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. 
Leashold 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.
Leasehold land and buildings 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:
Leasehold No depreciation
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold
£
Cost or Valuation
As at 1 April 2024 218,296
Additions 1,147,002
Revaluation 134,961
As at 31 March 2025 1,500,259
Net Book Value
As at 31 March 2025 1,500,259
As at 1 April 2024 218,296
Page 3
Page 4
5. Investments
Subsidiaries Unlisted Total
£ £ £
Cost
As at 1 April 2024 5,772,501 10,001 5,782,502
Additions - 56,000 56,000
Disposals - (46,000 ) (46,000 )
As at 31 March 2025 5,772,501 20,001 5,792,502
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 5,772,501 20,001 5,792,502
As at 1 April 2024 5,772,501 10,001 5,782,502
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 660 -
Amounts owed by group undertakings 438,453 753,814
Amounts owed by participating interests 100 -
Other debtors 250,771 264,611
689,984 1,018,425
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,831 8,186
Bank loans and overdrafts 100,000 100,000
Other creditors 544,774 2,617
Taxation and social security 24,400 477
673,005 111,280
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,415,000 1,527,657
Other loans 694,514 81,636
2,109,514 1,609,293
Page 4
Page 5
9. Secured Creditors
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 ADM Breedon Properties Limited ( company number 14156911 ) and a negative pledge.
There is a charge registered on the 21/02/2024 by Aldermore Bank PLC which contains both a floating charge and negative pledge over the property 12 Cross London Street, New Whittington, Chesterfield, S43 2AG.
There is a charge registered on the 14/06/2024 by Landbay Partners Limited which contains a floating charge and negative pledge over properties 33 Archdale Close, Chesterfield, S40 2GF and 7 Parkland Drive, Wingerworth, Chesterfield, S42 6UU.
There is a charge registered on the 20/08/2024 by The Mortgage Lender Limited which contains a negative pledge over the property 62 Old Hall Road, Chesterfield, S40 1HD.
There is a charge registered on the 30/08/2024 by The Mortgage Lender Limited which contains a fixed charge over the property 61 Wellington Street, New Whittington, Chesterfield, S43 2BQ.
There is a charge registered on the 17/12/2024 by Aldermore Bank PLC which contains a negative pledge over the property 73 Heywood Street, Brimington, Chesterfield, S43 1DB. 
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 160 160
11. Reserves
Revaluation Reserve
£
Surplus on revaluation 134,961
As at 31 March 2025 134,961
Page 5