Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 03242439 Mr W Cooper Mr D Thomas Ms B Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03242439 2024-08-31 03242439 2025-08-31 03242439 2024-09-01 2025-08-31 03242439 frs-core:CurrentFinancialInstruments 2025-08-31 03242439 frs-core:PlantMachinery 2025-08-31 03242439 frs-core:PlantMachinery 2024-09-01 2025-08-31 03242439 frs-core:PlantMachinery 2024-08-31 03242439 frs-core:ShareCapital 2025-08-31 03242439 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 03242439 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03242439 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 03242439 frs-bus:SmallEntities 2024-09-01 2025-08-31 03242439 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03242439 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03242439 frs-bus:Director1 2024-09-01 2025-08-31 03242439 frs-bus:Director2 2024-09-01 2025-08-31 03242439 frs-bus:Director3 2024-09-01 2025-08-31 03242439 frs-countries:EnglandWales 2024-09-01 2025-08-31 03242439 2023-08-31 03242439 2024-08-31 03242439 2023-09-01 2024-08-31 03242439 frs-core:CurrentFinancialInstruments 2024-08-31 03242439 frs-core:ShareCapital 2024-08-31 03242439 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 03242439
Grantham Court Residents Management Company Limited
Financial Statements
For The Year Ended 31 August 2025
Neater Accounts Limited
23 Rectory Drive
Wootton Bridge
Ryde
Isle of Wight
PO33 4QE
Grantham Court Residents Management Company Limited
Contents
Contents

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

Page 1
Grantham Court Residents Management Company Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 03242439

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 865 |  | 822 |
Cash at bank and in hand |  | 52,230 |  | 44,880 |
|  | 53,095 |  | 45,702 |
Creditors: Amounts Falling Due Within One Year | 6 | (873 ) |  | (696 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,222 |  | 45,006
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 52,222 |  | 45,006
NET ASSETS |  |  | 52,222 |  | 45,006
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 52,122 |  | 44,906
SHAREHOLDERS' FUNDS |  |  | 52,222 |  | 45,006

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 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 D Thomas Director
22/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Grantham Court Residents Management Company Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Grantham Court Residents Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03242439 . The registered office is 8 Gunville Road, Newport, Isle of Wight, PO30 5LB.
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 and income
Income represents flatholders contributions, transfer fees and other items receivable in the year.
Service charges receivable are not classed as turnover.
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:

Plant & Machinery | 5 years

Tangible fixed assets are measured at cost less accumulative depreciation and any acumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life as follows:
Fixtures, fittings, tools and equipment over 5 years
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: NIL (2024: NIL)
- -
Page 2
Page 3
Grantham Court Residents Management Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 September 2024 | 11,696
As at 31 August 2025 | 11,696
Depreciation
As at 1 September 2024 | 11,696
As at 31 August 2025 | 11,696
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 865 |  | 822

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 343 |  | -
Other creditors | 530 |  | 696
| 873 |  | 696

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3