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 04940737 Mr Stephen Horler Mrs Joan Horler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04940737 2024-03-31 04940737 2025-03-31 04940737 2024-04-01 2025-03-31 04940737 frs-core:CurrentFinancialInstruments 2025-03-31 04940737 frs-core:Non-currentFinancialInstruments 2025-03-31 04940737 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04940737 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04940737 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04940737 frs-core:ShareCapital 2025-03-31 04940737 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04940737 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04940737 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04940737 frs-bus:SmallEntities 2024-04-01 2025-03-31 04940737 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04940737 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04940737 frs-bus:Director1 2024-04-01 2025-03-31 04940737 frs-bus:Director2 2024-04-01 2025-03-31 04940737 frs-countries:EnglandWales 2024-04-01 2025-03-31 04940737 2023-03-31 04940737 2024-03-31 04940737 2023-04-01 2024-03-31 04940737 frs-core:CurrentFinancialInstruments 2024-03-31 04940737 frs-core:Non-currentFinancialInstruments 2024-03-31 04940737 frs-core:ShareCapital 2024-03-31 04940737 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04940737
S & J Horler Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04940737
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 609,679 609,679
609,679 609,679
CURRENT ASSETS
Debtors 5 - 904
Cash at bank and in hand 692,741 657,357
692,741 658,261
Creditors: Amounts Falling Due Within One Year 6 (608,959 ) (608,344 )
NET CURRENT ASSETS (LIABILITIES) 83,782 49,917
TOTAL ASSETS LESS CURRENT LIABILITIES 693,461 659,596
Creditors: Amounts Falling Due After More Than One Year 7 (378,336 ) (378,336 )
NET ASSETS 315,125 281,260
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 314,925 281,060
SHAREHOLDERS' FUNDS 315,125 281,260
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Page 2
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
Mr Stephen Horler
Director
08/10/2025
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
S & J Horler Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04940737 . The registered office is Unit D2, Southgate, Commerce Park, Frome, Somerset, BA11 2RY.
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
Freehold property is initially recorded at cost, and subsequently stated at cost less any impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comphrensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously regonised in profit or loss. A decrease in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that assets. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset the excess shall be recognised in profit and loss.
Freehold o%
2.3. 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 year 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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2024 609,679
As at 31 March 2025 609,679
Net Book Value
As at 31 March 2025 609,679
As at 1 April 2024 609,679
5. Debtors
2025 2024
£ £
Due within one year
Other debtors - 904
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 7,944 7,329
Accruals and deferred income 1,015 1,015
Directors' loan accounts 600,000 600,000
608,959 608,344
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 378,336 378,336
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
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