Acorah Software Products - Accounts Production 16.4.675 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09734755 Mr Mark Bentley Mark Bentley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09734755 2024-08-31 09734755 2025-08-31 09734755 2024-09-01 2025-08-31 09734755 frs-core:CurrentFinancialInstruments 2025-08-31 09734755 frs-core:ComputerEquipment 2025-08-31 09734755 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09734755 frs-core:ComputerEquipment 2024-08-31 09734755 frs-core:ShareCapital 2025-08-31 09734755 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09734755 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09734755 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09734755 frs-bus:SmallEntities 2024-09-01 2025-08-31 09734755 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09734755 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09734755 1 2024-09-01 2025-08-31 09734755 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 09734755 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 09734755 frs-bus:Director1 2024-09-01 2025-08-31 09734755 frs-countries:EnglandWales 2024-09-01 2025-08-31 09734755 2023-08-31 09734755 2024-08-31 09734755 2023-09-01 2024-08-31 09734755 frs-core:CurrentFinancialInstruments 2024-08-31 09734755 frs-core:ShareCapital 2024-08-31 09734755 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09734755 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 09734755
Hillcastle Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Hillcastle Properties Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Hillcastle Properties Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09734755

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 43 |  | 58
Investment Properties | 5 |  | 1,254,999 |  | 1,254,999
|  |  | 1,255,042 |  | 1,255,057
CURRENT ASSETS
Cash at bank and in hand |  | 92,665 |  | 71,330 |
|  | 92,665 |  | 71,330 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,192,481 ) |  | (1,170,817 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,099,816 ) |  | (1,099,487 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 155,226 |  | 155,570
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,530 ) |  | (29,530 )
NET ASSETS |  |  | 125,696 |  | 126,040
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Fair value reserve | 9 |  | 125,692 |  | 125,692
Income Statement |  |  | 3 |  | 347
SHAREHOLDERS' FUNDS |  |  | 125,696 |  | 126,040

Page 1
Page 2
Hillcastle Properties Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 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 Income Statement.
On behalf of the board

Mr Mark Bentley Director
10th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hillcastle Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Hillcastle Properties Ltd Registered number 09734755 is a limited by shares company incorporated in England & Wales. The Registered Office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured by way of amounts received from rental income.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Computer Equipment | 25% Reducing balance

2.5. Investment Properties
Investment properties shall be included in the statement of financial position at their market value.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the statement of financial position date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the statement of financial position date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Hillcastle Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 778
As at 31 August 2025 | 778
Depreciation
As at 1 September 2024 | 720
Provided during the period | 15
As at 31 August 2025 | 735
Net Book Value
As at 31 August 2025 | 43
As at 1 September 2024 | 58

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 and 31 August 2025 | 1,254,999

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 330 |  | 300
Corporation tax | 7,371 |  | 7,994
Other taxes and social security | 189 |  | -
Accruals and deferred income | 1,287 |  | 1,574
Director's loan account | 1,183,304 |  | 1,160,949
| 1,192,481 |  | 1,170,817

Page 4
Page 5
Hillcastle Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 September 2024 | 125,692
As at 31 August 2025 | 125,692

10. Ultimate Controlling Party
The company's ultimate controlling party is Mark Bentley by virtue of his ownership of 100% of the issued share capital in the company.
Page 5