Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09937838 B J Glantz C J Haliburton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09937838 2024-03-31 09937838 2025-03-31 09937838 2024-04-01 2025-03-31 09937838 frs-core:CurrentFinancialInstruments 2025-03-31 09937838 frs-core:Non-currentFinancialInstruments 2025-03-31 09937838 frs-core:ComputerEquipment 2025-03-31 09937838 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09937838 frs-core:ComputerEquipment 2024-03-31 09937838 frs-core:FurnitureFittings 2025-03-31 09937838 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09937838 frs-core:FurnitureFittings 2024-03-31 09937838 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09937838 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09937838 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 09937838 frs-core:ShareCapital 2025-03-31 09937838 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09937838 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09937838 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09937838 frs-bus:SmallEntities 2024-04-01 2025-03-31 09937838 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09937838 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09937838 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 09937838 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 09937838 frs-bus:Director1 2024-04-01 2025-03-31 09937838 frs-bus:Director2 2024-04-01 2025-03-31 09937838 frs-countries:EnglandWales 2024-04-01 2025-03-31 09937838 2023-03-31 09937838 2024-03-31 09937838 2023-04-01 2024-03-31 09937838 frs-core:CurrentFinancialInstruments 2024-03-31 09937838 frs-core:Non-currentFinancialInstruments 2024-03-31 09937838 frs-core:ShareCapital 2024-03-31 09937838 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09937838 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 09937838
24 Birch Street Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Main Office
Suite 2.2 My Buro
20 Market Street
Altrincham
Cheshire
WA14 1PF
24 Birch Street Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
24 Birch Street Ltd
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | B J Glantz
| C J Haliburton
Company Number | 09937838
Registered Office | Suite 2.2 My Buro
| 20 Market Street
| Altrincham
| Cheshire
| WA14 1PF
Accountants | Main Office
| Suite 2.2 My Buro
| 20 Market Street
| Altrincham
| Cheshire
| WA14 1PF

Page 1
Page 2
24 Birch Street Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09937838

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,684,578 |  | 19,825,060
|  |  | 23,684,578 |  | 19,825,060
CURRENT ASSETS
Stocks | 5 | 2,460 |  | 2,050 |
Debtors | 6 | 1,791,208 |  | 723,485 |
Cash at bank and in hand |  | 15,510 |  | 10,155 |
|  | 1,809,178 |  | 735,690 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,284,722 ) |  | (278,661 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,475,544 ) |  | 457,029
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,209,034 |  | 20,282,089
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,550,054 ) |  | (11,268,176 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,303,384 ) |  | (2,067,321 )
NET ASSETS |  |  | 8,355,596 |  | 6,946,592
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Fair value reserve | 11 |  | 9,910,151 |  | 8,813,317
Profit and Loss Account |  |  | (1,554,557 ) |  | (1,866,727 )
SHAREHOLDERS' FUNDS |  |  | 8,355,596 |  | 6,946,592

Page 2
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24 Birch Street Ltd
Balance Sheet (continued)
As At 31 March 2025
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

B J Glantz Director
16th September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
24 Birch Street Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
24 Birch Street Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09937838 . The registered office is Suite 2.2 My Buro, 20 Market Street, Altrincham, Cheshire, WA14 1PF.
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 tax.
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 | Varying rates on cost
Fixtures & Fittings | 10% on cost
Capitalised Software | 33% on cost

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 18)
18 18
Page 4
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24 Birch Street Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Capitalised Software | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2024 | 19,600,000 | 504,760 | - | 20,104,760
Additions | 1,104,371 | 118,730 | 4,705 | 1,227,806
Revaluation | 2,695,629 | - | - | 2,695,629
As at 31 March 2025 | 23,400,000 | 623,490 | 4,705 | 24,028,195
Depreciation
As at 1 April 2024 | - | 279,700 | - | 279,700
Provided during the period | - | 62,349 | 1,568 | 63,917
As at 31 March 2025 | - | 342,049 | 1,568 | 343,617
Net Book Value
As at 31 March 2025 | 23,400,000 | 281,441 | 3,137 | 23,684,578
As at 1 April 2024 | 19,600,000 | 225,060 | - | 19,825,060

Cost or valuation as at 31 March 2025 represented by:

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Capitalised Software | Total
| £ | £ | £ | £
At cost | 10,186,465 | 623,490 | 4,705 | 10,814,660
At valuation | 13,213,535 | - | - | 13,213,535
| 23,400,000 | 623,490 | 4,705 | 24,028,195

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,460 |  | 2,050

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 137,866 |  | 132,470
Other debtors | 1,653,342 |  | 591,015
| 1,791,208 |  | 723,485

Page 5
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24 Birch Street Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,000 |  | 10,000
Other loans | 3,087,000 |  | 87,000
Other creditors | 181,735 |  | 176,532
Taxation and social security | 5,987 |  | 5,129
| 3,284,722 |  | 278,661

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,500 |  | 12,500
Other loans | 10,547,554 |  | 11,255,676
| 10,550,054 |  | 11,268,176

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 12,500 |  | 22,500
Other Creditors | 13,634,554 |  | 11,344,676

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 8,813,317
Movements in fair value reserve | 1,096,834
As at 31 March 2025 | 9,910,151

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