Acorah Software Products - Accounts Production 16.6.920 false true 17 March 2024 18 March 2023 false 18 March 2024 17 March 2025 17 March 2025 04073606 Mr J Moss Mrs A Moss Mrs A Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04073606 2024-03-17 04073606 2025-03-17 04073606 2024-03-18 2025-03-17 04073606 frs-core:CurrentFinancialInstruments 2025-03-17 04073606 frs-core:ShareCapital 2025-03-17 04073606 frs-core:RetainedEarningsAccumulatedLosses 2025-03-17 04073606 frs-bus:PrivateLimitedCompanyLtd 2024-03-18 2025-03-17 04073606 frs-bus:FilletedAccounts 2024-03-18 2025-03-17 04073606 frs-bus:SmallEntities 2024-03-18 2025-03-17 04073606 frs-bus:AuditExemptWithAccountantsReport 2024-03-18 2025-03-17 04073606 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-18 2025-03-17 04073606 frs-bus:Director1 2024-03-18 2025-03-17 04073606 frs-bus:Director2 2024-03-18 2025-03-17 04073606 frs-bus:CompanySecretary1 2024-03-18 2025-03-17 04073606 frs-core:CurrentFinancialInstruments 1 2025-03-17 04073606 frs-countries:EnglandWales 2024-03-18 2025-03-17 04073606 2023-03-17 04073606 2024-03-17 04073606 2023-03-18 2024-03-17 04073606 frs-core:CurrentFinancialInstruments 2024-03-17 04073606 frs-core:ShareCapital 2024-03-17 04073606 frs-core:RetainedEarningsAccumulatedLosses 2024-03-17 04073606 frs-core:CurrentFinancialInstruments 1 2024-03-17
Registered number: 04073606
Bereys Buildings Management Company Limited
Unaudited Financial Statements
For The Year Ended 17 March 2025
Bereys Buildings Management Company Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4—5

Page 1
Bereys Buildings Management Company Limited
Company Information
For The Year Ended 17 March 2025
Company Information

Directors | Mr J Moss
| Mrs A Moss
Secretary | Mrs A Moss
Company Number | 04073606
Registered Office | 35 Cardigan Street
| Liverpool
| L15 1HA
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

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Bereys Buildings Management Company Limited
Accountant's Report
For The Year Ended 17 March 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Bereys Buildings Management Company Limited for the year ended 17 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bereys Buildings Management Company Limited for the year ended 17 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Bereys Buildings Management Company Limited , as a body, in accordance with the terms of our engagement letter dated 20 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Bereys Buildings Management Company Limited and state those matters that we have agreed to state to the directors of Bereys Buildings Management Company Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bereys Buildings Management Company Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Bereys Buildings Management Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bereys Buildings Management Company Limited . You consider that Bereys Buildings Management Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Bereys Buildings Management Company Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ERC Accountants and Business Advisers Ltd
4 November 2025

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Bereys Buildings Management Company Limited
Balance Sheet
As At 17 March 2025
Balance Sheet
Registered number: 04073606

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 26,105 |  | 29,491 |
Cash at bank and in hand |  | 57,899 |  | 71,479 |
|  | 84,004 |  | 100,970 |
Creditors: Amounts Falling Due Within One Year | 5 | (132,057 ) |  | (148,517 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (48,053 ) |  | (47,547 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (48,053 ) |  | (47,547 )
NET LIABILITIES |  |  | (48,053 ) |  | (47,547 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 31 |  | 31
Profit and Loss Account |  |  | (48,084 ) |  | (47,578 )
SHAREHOLDERS' FUNDS |  |  | (48,053) |  | (47,547)

For the year ending 17 March 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 J Moss Director
4 November 2025

The notes on pages 4 to 5 form part of these financial statements.
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Bereys Buildings Management Company Limited
Notes to the Financial Statements
For The Year Ended 17 March 2025
Notes to the Financial Statements
1. General Information
Bereys Buildings Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04073606 . The registered office is 35 Cardigan Street, Liverpool, L15 1HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 21,285 |  | 24,987
Prepayments and accrued income | 4,820 |  | 4,504
| 26,105 |  | 29,491

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
J Moss Developments Ltd | 76,720 |  | 88,493
Accruals and deferred income | 55,337 |  | 60,024
| 132,057 |  | 148,517

Amounts held within accruals and deferred income include a sinking fund with a value at the balance sheet date of £18,793 (2023: £46,973).
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 31 |  | 31

7. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
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Bereys Buildings Management Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 17 March 2025
8. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period a company under common control received charges of £11,773 (2024: £58,525) and repaid amounts of £Nil (2024: £Nil). At the balance sheet date the amounts owing to this company totalled £76,720 (2024: £88,493).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
9. Going Concern
The company is able to meet its day to day working capital requirements through the support of its directors. Therefore the directors consider it appropriate to prepare the financial statements on the going concern basis.
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