Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09647094 Martin Nuttall Emma Nuttall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09647094 2024-03-31 09647094 2025-03-31 09647094 2024-04-01 2025-03-31 09647094 frs-core:CurrentFinancialInstruments 2025-03-31 09647094 frs-core:Non-currentFinancialInstruments 2025-03-31 09647094 frs-core:FurnitureFittings 2025-03-31 09647094 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09647094 frs-core:FurnitureFittings 2024-03-31 09647094 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09647094 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09647094 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 09647094 frs-core:MotorVehicles 2025-03-31 09647094 frs-core:MotorVehicles 2024-04-01 2025-03-31 09647094 frs-core:MotorVehicles 2024-03-31 09647094 frs-core:PlantMachinery 2025-03-31 09647094 frs-core:PlantMachinery 2024-04-01 2025-03-31 09647094 frs-core:PlantMachinery 2024-03-31 09647094 frs-core:ShareCapital 2025-03-31 09647094 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09647094 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09647094 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09647094 frs-bus:SmallEntities 2024-04-01 2025-03-31 09647094 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09647094 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09647094 frs-core:UnlistedNon-exchangeTraded 2025-03-31 09647094 frs-core:UnlistedNon-exchangeTraded 2024-03-31 09647094 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 09647094 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 09647094 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 09647094 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 09647094 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 09647094 frs-bus:Director1 2024-04-01 2025-03-31 09647094 frs-bus:Director1 2024-03-31 09647094 frs-bus:Director1 2025-03-31 09647094 frs-bus:Director2 2024-04-01 2025-03-31 09647094 frs-countries:EnglandWales 2024-04-01 2025-03-31 09647094 2023-03-31 09647094 2024-03-31 09647094 2023-04-01 2024-03-31 09647094 frs-core:CurrentFinancialInstruments 2024-03-31 09647094 frs-core:Non-currentFinancialInstruments 2024-03-31 09647094 frs-core:ShareCapital 2024-03-31 09647094 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09647094
Beechcroft Property Partnership Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09647094
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 301,674 215,913
Investment Properties 5 16,173,246 15,994,309
Investments 6 184,699 330,221
16,659,619 16,540,443
CURRENT ASSETS
Debtors 7 751,085 683,605
Cash at bank and in hand 266,441 363,058
1,017,526 1,046,663
Creditors: Amounts Falling Due Within One Year 8 (527,170 ) (505,094 )
NET CURRENT ASSETS (LIABILITIES) 490,356 541,569
TOTAL ASSETS LESS CURRENT LIABILITIES 17,149,975 17,082,012
Creditors: Amounts Falling Due After More Than One Year 9 (219,610 ) (1,138,315 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,196 ) -
NET ASSETS 16,906,169 15,943,697
CAPITAL AND RESERVES
Called up share capital 10 14,593,612 14,593,612
Profit and Loss Account 2,312,557 1,350,085
SHAREHOLDERS' FUNDS 16,906,169 15,943,697
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
Martin Nuttall
Director
15 August 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beechcroft Property Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09647094 . The registered office is The Old West Barn Highcross Road, Southfleet, Gravesend, Kent, DA13 9PH.
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.
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:
Freehold 2% straight line
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
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
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 182,276 91,476 33,594 589 307,935
Additions - 97,438 6,500 - 103,938
As at 31 March 2025 182,276 188,914 40,094 589 411,873
Depreciation
As at 1 April 2024 - 67,052 24,381 589 92,022
Provided during the period - 13,119 5,058 - 18,177
As at 31 March 2025 - 80,171 29,439 589 110,199
Net Book Value
As at 31 March 2025 182,276 108,743 10,655 - 301,674
As at 1 April 2024 182,276 24,424 9,213 - 215,913
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 15,994,309
Additions 178,937
As at 31 March 2025 16,173,246
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 16,173,246 16,176,585
Accumulated depreciation and impairment 647,482 51,718
Carrying amount 15,525,764 16,124,867
Page 4
Page 5
6. Investments
Unlisted
£
Cost
As at 1 April 2024 330,221
Disposals (145,522 )
As at 31 March 2025 184,699
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 184,699
As at 1 April 2024 330,221
The company held an unlisted equity investment in Grant Haze Hampshire Ltd, representing  600 ordinary shares at a cost of £145,522.00.
During the year, Grant Haze Hampshire Ltd entered into liquidation, and the directors have assessed that there will be no return to shareholders.
As a result, the investment has been fully impaired and written down to nil. An impairment loss of £145,522.00  has been recognised in the profit and loss account.
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 111,998 134,434
Other debtors 639,087 549,171
751,085 683,605
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 52,781 19,972
Bank loans and overdrafts 195,413 252,000
Other creditors 162,816 79,255
Taxation and social security 116,160 153,867
527,170 505,094
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 219,610 1,138,315
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 14,593,612 14,593,612
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Martin Nutall £1,635.71
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Martin Nuttall 1,635 - 1,635 - -
The above loan is unsecured, interest free and repayable on demand.
Page 6