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 10367438 Diana Parums Mr Simon Parums iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10367438 2023-12-31 10367438 2024-12-31 10367438 2024-01-01 2024-12-31 10367438 frs-core:CurrentFinancialInstruments 2024-12-31 10367438 frs-core:Non-currentFinancialInstruments 2024-12-31 10367438 frs-core:ComputerEquipment 2024-12-31 10367438 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10367438 frs-core:ComputerEquipment 2023-12-31 10367438 frs-core:FurnitureFittings 2024-12-31 10367438 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10367438 frs-core:FurnitureFittings 2023-12-31 10367438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 10367438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10367438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 10367438 frs-core:MotorVehicles 2024-12-31 10367438 frs-core:MotorVehicles 2024-01-01 2024-12-31 10367438 frs-core:MotorVehicles 2023-12-31 10367438 frs-core:PlantMachinery 2024-12-31 10367438 frs-core:PlantMachinery 2024-01-01 2024-12-31 10367438 frs-core:PlantMachinery 2023-12-31 10367438 frs-core:ShareCapital 2024-12-31 10367438 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10367438 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10367438 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10367438 frs-bus:SmallEntities 2024-01-01 2024-12-31 10367438 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10367438 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10367438 frs-bus:Director1 2024-01-01 2024-12-31 10367438 frs-bus:Director2 2024-01-01 2024-12-31 10367438 frs-countries:EnglandWales 2024-01-01 2024-12-31 10367438 2022-12-31 10367438 2023-12-31 10367438 2023-01-01 2023-12-31 10367438 frs-core:CurrentFinancialInstruments 2023-12-31 10367438 frs-core:Non-currentFinancialInstruments 2023-12-31 10367438 frs-core:WithinOneYear 2023-12-31 10367438 frs-core:ShareCapital 2023-12-31 10367438 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10367438
Bassenthwaite Lake Station Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10367438
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 868,505 746,177
868,505 746,177
CURRENT ASSETS
Stocks 5 23,063 19,266
Debtors 6 3,811 11,447
Cash at bank and in hand 84,551 127,200
111,425 157,913
Creditors: Amounts Falling Due Within One Year 7 (65,654 ) (63,833 )
NET CURRENT ASSETS (LIABILITIES) 45,771 94,080
TOTAL ASSETS LESS CURRENT LIABILITIES 914,276 840,257
Creditors: Amounts Falling Due After More Than One Year 8 (763,530 ) (705,202 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,655 ) (23,279 )
NET ASSETS 135,091 111,776
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 134,891 111,576
SHAREHOLDERS' FUNDS 135,091 111,776
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 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 Simon Parums
Director
20 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bassenthwaite Lake Station Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10367438 . The registered office is Bassenthwaite Lake Station, Bassenthwaite Lake, Cockermouth, CA13 9YL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity
2.2. Turnover
Turnover represents revenue earned from the sale of goods. It is measured at the fair value of consideratation received, net of VAT and any discounts. Turnover is recognised at the point of sale.
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 Over 50 years
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Catering Equipment 50% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
2.7. 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: 38 (2023: 38)
38 38
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 634,692 101,432 23,245 53,831
Additions 140,770 14,845 2,195 -
As at 31 December 2024 775,462 116,277 25,440 53,831
Depreciation
As at 1 January 2024 - 35,503 12,308 24,110
Provided during the period - 13,220 5,144 13,032
As at 31 December 2024 - 48,723 17,452 37,142
Net Book Value
As at 31 December 2024 775,462 67,554 7,988 16,689
As at 1 January 2024 634,692 65,929 10,937 29,721
Catering Equipment Total
£ £
Cost
As at 1 January 2024 36,711 849,911
Additions - 157,810
As at 31 December 2024 36,711 1,007,721
Depreciation
As at 1 January 2024 31,813 103,734
Provided during the period 4,086 35,482
As at 31 December 2024 35,899 139,216
Net Book Value
As at 31 December 2024 812 868,505
As at 1 January 2024 4,898 746,177
Page 4
Page 5
5. Stocks
2024 2023
£ £
Materials 23,063 19,266
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,710 11,212
Other debtors 101 235
3,811 11,447
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,458
Trade creditors 333 2,541
Bank loans and overdrafts 20,000 -
Other creditors 8,744 4,672
Taxation and social security 36,577 55,162
65,654 63,833
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 73,333 -
Other creditors 690,197 705,202
763,530 705,202
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 1,458
Page 5