Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02030049 Ms Susan Bateman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02030049 2023-12-31 02030049 2024-12-31 02030049 2024-01-01 2024-12-31 02030049 frs-core:CurrentFinancialInstruments 2024-12-31 02030049 frs-core:Non-currentFinancialInstruments 2024-12-31 02030049 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02030049 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02030049 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02030049 frs-core:PlantMachinery 2024-12-31 02030049 frs-core:PlantMachinery 2024-01-01 2024-12-31 02030049 frs-core:PlantMachinery 2023-12-31 02030049 frs-core:RevaluationReserve 2023-12-31 02030049 frs-core:RevaluationReserve 2024-12-31 02030049 frs-core:ShareCapital 2024-12-31 02030049 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02030049 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02030049 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02030049 frs-bus:SmallEntities 2024-01-01 2024-12-31 02030049 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02030049 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02030049 frs-bus:Director1 2024-01-01 2024-12-31 02030049 frs-countries:EnglandWales 2024-01-01 2024-12-31 02030049 2022-12-31 02030049 2023-12-31 02030049 2023-01-01 2023-12-31 02030049 frs-core:CurrentFinancialInstruments 2023-12-31 02030049 frs-core:Non-currentFinancialInstruments 2023-12-31 02030049 frs-core:RevaluationReserve 2023-12-31 02030049 frs-core:ShareCapital 2023-12-31 02030049 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02030049
Chase Manhattan Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02030049
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 354,964 357,167
354,964 357,167
CURRENT ASSETS
Debtors 5 77,224 77,224
Cash at bank and in hand 5,571 12,521
82,795 89,745
Creditors: Amounts Falling Due Within One Year 6 (50,083 ) (48,302 )
NET CURRENT ASSETS (LIABILITIES) 32,712 41,443
TOTAL ASSETS LESS CURRENT LIABILITIES 387,676 398,610
NET ASSETS 387,676 398,610
CAPITAL AND RESERVES
Called up share capital 7 2 2
Revaluation reserve 8 194,150 194,150
Profit and Loss Account 193,524 204,458
SHAREHOLDERS' FUNDS 387,676 398,610
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Susan Bateman
Director
30/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chase Manhattan Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02030049 . The registered office is Third Floor, 207 Regent Street, London, W1B 3HH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 0.5% Reducing Balance
Plant & Machinery 15% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2024 389,278 86,652 475,930
Additions - 1,040 1,040
As at 31 December 2024 389,278 87,692 476,970
Depreciation
As at 1 January 2024 41,802 76,961 118,763
Provided during the period 1,737 1,506 3,243
As at 31 December 2024 43,539 78,467 122,006
Net Book Value
As at 31 December 2024 345,739 9,225 354,964
As at 1 January 2024 347,476 9,691 357,167
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,887 12,887
Due after more than one year
Directors loan account 64,337 64,337
77,224 77,224
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 2,158 2,158
VAT 42,875 40,594
Other creditors 5,050 5,050
Accruals and deferred income - 500
50,083 48,302
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Reserves
Revaluation Reserve
£
As at 1 January 2024 194,150
As at 31 December 2024 194,150
Page 4