Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 01092470 Mr A R Overbury Mrs S D Overbury Mr A R Overbury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01092470 2024-07-31 01092470 2025-07-31 01092470 2024-08-01 2025-07-31 01092470 frs-core:CurrentFinancialInstruments 2025-07-31 01092470 frs-core:ComputerEquipment 2025-07-31 01092470 frs-core:ComputerEquipment 2024-08-01 2025-07-31 01092470 frs-core:ComputerEquipment 2024-07-31 01092470 frs-core:FurnitureFittings 2025-07-31 01092470 frs-core:FurnitureFittings 2024-08-01 2025-07-31 01092470 frs-core:FurnitureFittings 2024-07-31 01092470 frs-core:MotorVehicles 2025-07-31 01092470 frs-core:MotorVehicles 2024-08-01 2025-07-31 01092470 frs-core:MotorVehicles 2024-07-31 01092470 frs-core:ShareCapital 2025-07-31 01092470 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 01092470 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 01092470 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 01092470 frs-bus:SmallEntities 2024-08-01 2025-07-31 01092470 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 01092470 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 01092470 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 01092470 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 01092470 frs-bus:Director1 2024-08-01 2025-07-31 01092470 frs-bus:Director1 2024-07-31 01092470 frs-bus:Director1 2025-07-31 01092470 frs-bus:Director2 2024-08-01 2025-07-31 01092470 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 01092470 frs-countries:EnglandWales 2024-08-01 2025-07-31 01092470 2023-07-31 01092470 2024-07-31 01092470 2023-08-01 2024-07-31 01092470 frs-core:CurrentFinancialInstruments 2024-07-31 01092470 frs-core:ShareCapital 2024-07-31 01092470 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 01092470 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 01092470
Bushurst Properties Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Bushurst Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bushurst Properties Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 01092470

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 58,558 |  | 21,783
Investment Properties | 5 |  | 4,525,000 |  | 4,525,000
|  |  | 4,583,558 |  | 4,546,783
CURRENT ASSETS
Stocks | 6 | 18,473 |  | 18,473 |
Debtors | 7 | 1,784,759 |  | 1,882,248 |
Cash at bank and in hand |  | 443,745 |  | 310,171 |
|  | 2,246,977 |  | 2,210,892 |
Creditors: Amounts Falling Due Within One Year | 8 | (105,718 ) |  | (159,469 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,141,259 |  | 2,051,423
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,724,817 |  | 6,598,206
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (426,346 ) |  | (417,152 )
NET ASSETS |  |  | 6,298,471 |  | 6,181,054
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve | 11 |  | 1,284,523 |  | 1,284,523
Profit and Loss Account |  |  | 5,013,848 |  | 4,896,431
SHAREHOLDERS' FUNDS |  |  | 6,298,471 |  | 6,181,054

Page 1
Page 2
Bushurst Properties Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 A R Overbury Director
10 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bushurst Properties Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Bushurst Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01092470 . The registered office is Hawksworth, 26 Albert Road, Cheltenham, GL52 2QX.
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. 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:

Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 25% on cost

2.3. 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.
2.4. 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.
Cost includes the capitalisation of construction costs, professional fees and finance charges attributable to
specific properties in the course of development. Properties are considered in the course of development for this
purpose from the time of acquisition of the site until practical completion. The capitalisation is only considered
appropriate where the ultimate market value of the property will be sufficient to sustain the charge.
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
Bushurst Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Properties
Cost includes the capitalisation of construction costs, professional fees and finance charges attributable to
specific properties in the course of development. Properties are considered in the course of development for this
purpose from the time of acquisition of the site until practical completion. The capitalisation is only considered
appropriate where the ultimate market value of the property will be sufficient to sustain the charge.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 33,640 | 6,151 | 2,218 | 42,009
Additions | 41,829 | - | - | 41,829
As at 31 July 2025 | 75,469 | 6,151 | 2,218 | 83,838
Depreciation
As at 1 August 2024 | 12,110 | 5,898 | 2,218 | 20,226
Provided during the period | 5,003 | 51 | - | 5,054
As at 31 July 2025 | 17,113 | 5,949 | 2,218 | 25,280
Net Book Value
As at 31 July 2025 | 58,356 | 202 | - | 58,558
As at 1 August 2024 | 21,530 | 253 | - | 21,783

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 and 31 July 2025 | 4,525,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 2,878,174 |  | 2,878,174

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 18,473 |  | 18,473

Page 4
Page 5
Bushurst Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,611 |  | 3,069
Amounts owed by participating interests | 1,630,660 |  | 1,666,582
Other debtors | 145,488 |  | 212,597
| 1,784,759 |  | 1,882,248

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1
Other creditors | 56,103 |  | 80,953
Taxation and social security | 49,614 |  | 78,515
| 105,718 |  | 159,469

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Anthony Overbury | 150,538 | 104,941 | 177,208 | - | 78,271

The above loan is unsecured, interest free and repayable on demand.
11. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 August 2024 | 1,284,523
As at 31 July 2025 | 1,284,523

Page 5