Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 03378920 Mr John Baldwin Mr John Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03378920 2024-05-31 03378920 2025-05-31 03378920 2024-06-01 2025-05-31 03378920 frs-core:CurrentFinancialInstruments 2025-05-31 03378920 frs-core:Non-currentFinancialInstruments 2025-05-31 03378920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 03378920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03378920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 03378920 frs-core:PlantMachinery 2025-05-31 03378920 frs-core:PlantMachinery 2024-06-01 2025-05-31 03378920 frs-core:PlantMachinery 2024-05-31 03378920 frs-core:RevaluationReserve 2024-05-31 03378920 frs-core:RevaluationReserve 2025-05-31 03378920 frs-core:ShareCapital 2025-05-31 03378920 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 03378920 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03378920 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 03378920 frs-bus:SmallEntities 2024-06-01 2025-05-31 03378920 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03378920 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03378920 frs-core:ListedExchangeTraded 2025-05-31 03378920 frs-core:ListedExchangeTraded 2024-05-31 03378920 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-05-31 03378920 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-05-31 03378920 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-05-31 03378920 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-05-31 03378920 frs-bus:Director1 2024-06-01 2025-05-31 03378920 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 03378920 frs-core:CurrentFinancialInstruments 1 2025-05-31 03378920 frs-countries:EnglandWales 2024-06-01 2025-05-31 03378920 2023-05-31 03378920 2024-05-31 03378920 2023-06-01 2024-05-31 03378920 frs-core:CurrentFinancialInstruments 2024-05-31 03378920 frs-core:Non-currentFinancialInstruments 2024-05-31 03378920 frs-core:RevaluationReserve 2024-05-31 03378920 frs-core:ShareCapital 2024-05-31 03378920 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03378920 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 03378920
Eastoak Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Eastoak Limited
Contents
Contents

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

Page 1
Eastoak Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 03378920

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,146,845 |  | 4,155,111
Investment Properties | 5 |  | 1,134,862 |  | 1,134,862
Investments | 6 |  | 9,921 |  | 9,921
|  |  | 5,291,628 |  | 5,299,894
CURRENT ASSETS
Debtors | 7 | 397,538 |  | 383,034 |
Cash at bank and in hand |  | 29,550 |  | 5,411 |
|  | 427,088 |  | 388,445 |
Creditors: Amounts Falling Due Within One Year | 8 | (165,538 ) |  | (160,508 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 261,550 |  | 227,937
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,553,178 |  | 5,527,831
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,806,133 ) |  | (1,841,928 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (799,949 ) |  | (799,949 )
NET ASSETS |  |  | 2,947,096 |  | 2,885,954
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Revaluation reserve | 11 |  | 2,858,927 |  | 2,858,927
Profit and Loss Account |  |  | 88,167 |  | 27,025
SHAREHOLDERS' FUNDS |  |  | 2,947,096 |  | 2,885,954

Page 1
Page 2
Eastoak Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 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 his 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 John Baldwin Director
02/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Eastoak Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Eastoak Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03378920 . The registered office is Forge Farm, Goudhurst, Cranbrook, Kent, TN17 2QZ.
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.
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 | NIL
Plant & Machinery | 15% WDV

2.4. 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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
Page 3
Page 4
Eastoak Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 June 2024 | 4,100,000 | 148,765 | 4,248,765
As at 31 May 2025 | 4,100,000 | 148,765 | 4,248,765
Depreciation
As at 1 June 2024 | - | 93,654 | 93,654
Provided during the period | - | 8,266 | 8,266
As at 31 May 2025 | - | 101,920 | 101,920
Net Book Value
As at 31 May 2025 | 4,100,000 | 46,845 | 4,146,845
As at 1 June 2024 | 4,100,000 | 55,111 | 4,155,111

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 1,134,862

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 9,921
As at 31 May 2025 | 9,921
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 9,921
As at 1 June 2024 | 9,921

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,286 |  | 2,523
Intercompany account | 394,252 |  | 377,680
Other taxes and social security | - |  | 2,831
| 397,538 |  | 383,034

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,520 |  | 2,520
Bank loans and overdrafts | 40,598 |  | 45,401
Corporation tax | 82,209 |  | 47,878
Other creditors | 4,500 |  | 4,500
Inter-company account | 33,240 |  | 59,965
Director's loan account | 2,471 |  | 244
| 165,538 |  | 160,508

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,806,133 |  | 1,841,928

10. Share Capital

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

11. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 June 2024 | 2,858,927
As at 31 May 2025 | 2,858,927

Page 5
Page 6
Eastoak Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
12. Related Party Transactions
Included in the Other Debtors is an amount of £382,221 (2024 - £364,774) owed by Westoak Farms Ltd, a company under the control of the director Mr J Baldwin. No repayment terms have been set and no interest is to be charged.
Included in the Other Debtors is an amount of £12,031 (2024 - £12,906) owed by Bedgebury Estate Ltd, a company under the control of the director Mr J Baldwin. No repayment terms have been set and no interest is to be charged.
Included in the Other Creditors is an amount owed to the company director Mr J Balwdin totalling £2,471 (2024 - £244), no interest is to be charged.
During the year income totalling £17,748 has been received from Bedgebury Estate Ltd, a company under the control of the director Mr J Baldwin.
Page 6