Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2023 1 June 2022 false 1 June 2023 30 November 2024 30 November 2024 09982663 Mr A J Doyle Mrs C L Farrell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09982663 2023-05-31 09982663 2024-11-30 09982663 2023-06-01 2024-11-30 09982663 frs-core:CurrentFinancialInstruments 2024-11-30 09982663 frs-core:Non-currentFinancialInstruments 2024-11-30 09982663 frs-core:ShareCapital 2024-11-30 09982663 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09982663 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-11-30 09982663 frs-bus:FilletedAccounts 2023-06-01 2024-11-30 09982663 frs-bus:SmallEntities 2023-06-01 2024-11-30 09982663 frs-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-11-30 09982663 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-11-30 09982663 frs-bus:Director1 2023-06-01 2024-11-30 09982663 frs-bus:Director2 2023-06-01 2024-11-30 09982663 frs-countries:EnglandWales 2023-06-01 2024-11-30 09982663 2022-05-31 09982663 2023-05-31 09982663 2022-06-01 2023-05-31 09982663 frs-core:CurrentFinancialInstruments 2023-05-31 09982663 frs-core:Non-currentFinancialInstruments 2023-05-31 09982663 frs-core:ShareCapital 2023-05-31 09982663 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09982663
The Liverpool Property Company Limited
Unaudited Financial Statements
For the Period 1 June 2023 to 30 November 2024
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr A J Doyle
Mrs C L Farrell
Company Number 09982663
Registered Office Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Liverpool Property Company Limited for the period 1 June 2023 to 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Liverpool Property Company Limited for the period 1 June 2023 to 30 November 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of The Liverpool Property Company Limited , as a body, in accordance with the terms of our engagement letter dated 23 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of The Liverpool Property Company Limited and state those matters that we have agreed to state to the directors of The Liverpool Property Company Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Liverpool Property Company Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that The Liverpool Property Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Liverpool Property Company Limited . You consider that The Liverpool Property Company Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of The Liverpool Property Company Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
29 August 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 09982663
30 November 2024 31 May 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 42,667 98,169
Debtors 5 157,511 126,074
Cash at bank and in hand 6,958 425
207,136 224,668
Creditors: Amounts Falling Due Within One Year 6 (32,371 ) (49,549 )
NET CURRENT ASSETS (LIABILITIES) 174,765 175,119
TOTAL ASSETS LESS CURRENT LIABILITIES 174,765 175,119
Creditors: Amounts Falling Due After More Than One Year 7 (21,346 ) (23,490 )
NET ASSETS 153,419 151,629
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 153,319 151,529
SHAREHOLDERS' FUNDS 153,419 151,629
For the period ending 30 November 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 A J Doyle
Director
29 August 2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
The Liverpool Property Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09982663 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
Accounting period
These financial statements cover the 18 month period from 1 June 2023 to 30 November 2024. The comparative figures presented are for the 12 month period ended 31 May 2023. Therefore, the current period’s amounts are not entirely comparable with those shown for the prior year.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
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4. Stocks
30 November 2024 31 May 2023
£ £
Work in progress 42,667 98,169
5. Debtors
30 November 2024 31 May 2023
£ £
Due within one year
Trade debtors - 49,947
Other debtors 157,511 75,700
Corporation tax recoverable assets - 427
157,511 126,074
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 31 May 2023
£ £
Bank loans and overdrafts 3,860 2,825
Corporation tax 2,993 12,323
Accruals and deferred income 25,206 17,722
Directors' loan accounts 312 16,679
32,371 49,549
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 31 May 2023
£ £
Bank loans 21,346 23,490
The loan above was obtained under the government secured bounce back loan scheme.
8. Share Capital
30 November 2024 31 May 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Related Party Transactions
The following related party transactions were undertaken during the period:
Dividends were paid to shareholders in respect of their shareholdings totalling £10,000 (2023 : £Nil).
During the period directors' introduced capital of £16,621 (2023: £312) and withdrew amounts of £32,988 (2023: £Nil). At the balance sheet date the amounts owed to the directors' totalled £312 (2023: £16,679)
During the period a company under common control received loans of £Nil (2023: £23,873) and made repayments of £Nil (2023: £126,395). The amounts owed from the connected company as at the balance sheet date totalled £37,838 (2023: £37,838).
During the period a company under common control received loans of £81,811 (2023: £1,428) and made repayments of £Nil (2023: £83,393). The amounts owed from the connected company as at the balance sheet date totalled £119,648 (2023: £37,837).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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