Acorah Software Products - Accounts Production 16.6.920 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09568947 Mr Peter Longman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09568947 2024-01-31 09568947 2025-01-31 09568947 2024-02-01 2025-01-31 09568947 frs-core:MotorVehicles 2025-01-31 09568947 frs-core:MotorVehicles 2024-02-01 2025-01-31 09568947 frs-core:MotorVehicles 2024-01-31 09568947 frs-core:SharePremium 2025-01-31 09568947 frs-core:ShareCapital 2025-01-31 09568947 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09568947 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09568947 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09568947 frs-bus:SmallEntities 2024-02-01 2025-01-31 09568947 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09568947 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09568947 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 09568947 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 09568947 frs-core:UnlistedNon-exchangeTraded 2025-01-31 09568947 frs-core:UnlistedNon-exchangeTraded 2024-01-31 09568947 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 09568947 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 09568947 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 09568947 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 09568947 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 09568947 frs-bus:Director1 2024-02-01 2025-01-31 09568947 frs-countries:EnglandWales 2024-02-01 2025-01-31 09568947 2023-01-31 09568947 2024-01-31 09568947 2023-02-01 2024-01-31 09568947 frs-core:SharePremium 2024-01-31 09568947 frs-core:ShareCapital 2024-01-31 09568947 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09568947 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31
Registered number: 09568947
Period Country Properties Limited
Financial Statements
For The Year Ended 31 January 2025
Fruition Accountancy
Unit 4 Three Spires House, Station Road
Lichfield
WS13 6HX
Period Country Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Period Country Properties Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 09568947

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 16,372
Investment Properties | 5 |  | 4,250,000 |  | 4,250,000
Investments | 6 |  | - |  | 100
|  |  | 4,250,000 |  | 4,266,472
CURRENT ASSETS
Debtors | 7 | 1,700 |  | 281,966 |
Cash at bank and in hand |  | - |  | 1,881 |
|  | 1,700 |  | 283,847 |
Creditors: Amounts Falling Due Within One Year | 8 | (116,230 ) |  | (320,746 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (114,530 ) |  | (36,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,135,470 |  | 4,229,573
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (418,745 ) |  | (418,745 )
NET ASSETS |  |  | 3,716,725 |  | 3,810,828
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,800 |  | 1,800
Share premium account |  |  | (435,838 ) |  | (435,838 )
Fair value reserve | 10 |  | 1,674,980 |  | 1,674,980
Profit and Loss Account |  |  | 2,475,783 |  | 2,569,886
SHAREHOLDERS' FUNDS |  |  | 3,716,725 |  | 3,810,828

Page 1
Page 2
Period Country Properties Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Peter Longman Director
6th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Period Country Properties Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Period Country Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09568947 . The registered office is Long Acre, 228 Greys Road, Henley-On-Thames, Oxfordshire, RG9 1QY.
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
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:

Motor Vehicles | 20% reducing balance

2.3. 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.
2.4. Taxation
Corporation 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.
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
Period Country Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 February 2024 | 62,454
Disposals | (62,454 )
As at 31 January 2025 | -
Depreciation
As at 1 February 2024 | 46,082
Disposals | (46,082 )
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | 16,372

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 February 2024 and 31 January 2025 | 4,250,000

6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 February 2024 | 100
Disposals | (100 )
As at 31 January 2025 | -
Provision
As at 1 February 2024 | -
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | 100

Page 4
Page 5
Period Country Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 280,266
Other debtors | 1,700 |  | 1,700
| 1,700 |  | 281,966

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 116,230 |  | 320,746

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,800 |  | 1,800

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 February 2024 | 1,674,980
As at 31 January 2025 | 1,674,980

Page 5