Acorah Software Products - Accounts Production 16.5.460 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14096717 Mr M K Woo Mr J S Egan Mr V A Menon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14096717 2024-05-31 14096717 2025-05-31 14096717 2024-06-01 2025-05-31 14096717 frs-core:CurrentFinancialInstruments 2025-05-31 14096717 frs-core:Non-currentFinancialInstruments 2025-05-31 14096717 frs-core:SharePremium 2025-05-31 14096717 frs-core:ShareCapital 2025-05-31 14096717 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14096717 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14096717 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14096717 frs-bus:SmallEntities 2024-06-01 2025-05-31 14096717 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14096717 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14096717 frs-bus:Director1 2024-06-01 2025-05-31 14096717 frs-bus:Director2 2024-06-01 2025-05-31 14096717 frs-bus:Director3 2024-06-01 2025-05-31 14096717 frs-countries:EnglandWales 2024-06-01 2025-05-31 14096717 2023-05-31 14096717 2024-05-31 14096717 2023-06-01 2024-05-31 14096717 frs-core:CurrentFinancialInstruments 2024-05-31 14096717 frs-core:Non-currentFinancialInstruments 2024-05-31 14096717 frs-core:SharePremium 2024-05-31 14096717 frs-core:ShareCapital 2024-05-31 14096717 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14096717
BNM Finley House Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
BNM Finley House Limited
Contents
Contents

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

Page 1
BNM Finley House Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14096717

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,785,554 |  | 323,027
|  |  | 2,785,554 |  | 323,027
CURRENT ASSETS
Debtors | 5 | 168,550 |  | 254,955 |
Cash at bank and in hand |  | 5,044 |  | 775,095 |
|  | 173,594 |  | 1,030,050 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,739 ) |  | (16,882 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 166,855 |  | 1,013,168
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,952,409 |  | 1,336,195
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,090,654 ) |  | (1,449,983 )
NET LIABILITIES |  |  | (138,245 ) |  | (113,788 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3,127 |  | 2
Share premium account |  |  | 15 |  | -
Profit and Loss Account |  |  | (141,387 ) |  | (113,790 )
SHAREHOLDERS' FUNDS |  |  | (138,245) |  | (113,788)

Page 1
Page 2
BNM Finley House 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 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 V A Menon Director
28/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BNM Finley House Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
BNM Finley House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14096717 . The registered office is Northgate House, North Gate , New Basford, Nottingham, NG7 7BQ.
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 financial statements have been prepared on a going concern basis.
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.
2.5 Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A
smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland'
and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
2.6 Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
2.7 Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is
established when there is objective evidence that the company will not be able to collect all amounts due
according to the original terms of the receivables.
2.8 Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the company does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.
2.9 Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing
borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of
transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account
over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable
and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement
of the liability for at least twelve months after the reporting date.
2.10 Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other
resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred
and the time value of money is material, the initial measurement is on a present value basis.
Page 3
Page 4
BNM Finley House Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.4. 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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 323,027
Additions | 2,462,527
As at 31 May 2025 | 2,785,554

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 168,550 |  | 254,955

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,854 |  | 15,214
Other creditors | 885 |  | 1,090
Taxation and social security | - |  | 578
| 6,739 |  | 16,882

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 3,090,654 |  | 1,449,983

Page 4
Page 5
BNM Finley House Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 3,127 |  | 2
Amount of Allotted, Called Up Share Capital | 3,127 |  | 2

Page 5