Acorah Software Products - Accounts Production 16.5.460 false true false 2 July 2024 31 July 2025 31 July 2025 15814005 Mr Sam Hextall Mr S Hextall true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15814005 2024-07-01 15814005 2025-07-31 15814005 2024-07-02 2025-07-31 15814005 frs-core:CurrentFinancialInstruments 2025-07-31 15814005 frs-core:Non-currentFinancialInstruments 2025-07-31 15814005 frs-core:FurnitureFittings 2025-07-31 15814005 frs-core:FurnitureFittings 2024-07-02 2025-07-31 15814005 frs-core:FurnitureFittings 2024-07-01 15814005 frs-core:ShareCapital 2025-07-31 15814005 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15814005 frs-bus:PrivateLimitedCompanyLtd 2024-07-02 2025-07-31 15814005 frs-bus:FilletedAccounts 2024-07-02 2025-07-31 15814005 frs-bus:SmallEntities 2024-07-02 2025-07-31 15814005 frs-bus:AuditExempt-NoAccountantsReport 2024-07-02 2025-07-31 15814005 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-02 2025-07-31 15814005 1 2024-07-02 2025-07-31 15814005 frs-bus:Director1 2024-07-02 2025-07-31 15814005 frs-countries:EnglandWales 2024-07-02 2025-07-31
Registered number: 15814005
The Bullfinch Collection Ltd
Unaudited Financial Statements
For the Period 2 July 2024 to 31 July 2025
Calculated Ltd
The Bullfinch Collection Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Bullfinch Collection Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 15814005

| 31 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,552
Investment Properties | 5 |  | 831,952
|  |  | 835,504
CURRENT ASSETS
Debtors | 6 | 5,630 |
Investments | 7 | 6,176 |
Cash at bank and in hand |  | 6,284 |
|  | 18,090 |
Creditors: Amounts Falling Due Within One Year | 8 | (455 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 17,635
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 853,139
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (890,889 )
NET LIABILITIES |  |  | (37,750 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1
Profit and Loss Account |  |  | (37,751 )
SHAREHOLDERS' FUNDS |  |  | (37,750)

Page 1
Page 2
The Bullfinch Collection Ltd
Balance Sheet (continued)
As At 31 July 2025
For the period ending 31 July 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 Sam Hextall Director
22/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Bullfinch Collection Ltd
Notes to the Financial Statements
For the Period 2 July 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
The Bullfinch Collection Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15814005 . The registered office is Trevoyan Farmhouse, St Merryn, Padstow, PL28 8PP.
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:

Fixtures & Fittings | 25% reducing balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 2 July 2024 | -
Additions | 3,954
As at 31 July 2025 | 3,954
Depreciation
As at 2 July 2024 | -
Provided during the period | 402
As at 31 July 2025 | 402
Net Book Value
As at 31 July 2025 | 3,552
As at 2 July 2024 | -

Page 3
Page 4
The Bullfinch Collection Ltd
Notes to the Financial Statements (continued)
For the Period 2 July 2024 to 31 July 2025
5. Investment Property

| 31 July 2025
--- | ---
| £
Fair Value
As at 2 July 2024 | -
Additions | 831,952
As at 31 July 2025 | 831,952

6. Debtors

| 31 July 2025
--- | ---
| £
Due within one year
Trade debtors | 600
Other debtors | 5,030
| 5,630

7. Current Asset Investments

| 31 July 2025
--- | ---
| £
Short term deposits | 6,176

8. Creditors: Amounts Falling Due Within One Year

| 31 July 2025
--- | ---
| £
Other creditors | 455

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

| 31 July 2025
--- | ---
| £
Bank loans | 621,096
Other creditors | 269,793
| 890,889

10. Share Capital

| 31 July 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

11. Related Party Transactions
Directors & Shareholders
Mr S Hextall
The directors and shareholders have provided the company with unsecured loans. The combined balance of the loans at the year end was £269,793. There is no interest charged on the loan and this is repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Hextall by virtue of his ownership of 100% of the issued share capital in the company.
Page 4