Acorah Software Products - Accounts Production 16.3.350 false true 5 April 2024 1 April 2023 false 6 April 2024 5 April 2025 5 April 2025 05972233 Mr Maxim Flint Mr Michael Skaife Mr Michael Skaife iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05972233 2024-04-05 05972233 2025-04-05 05972233 2024-04-06 2025-04-05 05972233 frs-core:CurrentFinancialInstruments 2025-04-05 05972233 frs-core:Non-currentFinancialInstruments 2025-04-05 05972233 frs-core:BetweenOneFiveYears 2025-04-05 05972233 frs-core:ComputerEquipment 2025-04-05 05972233 frs-core:ComputerEquipment 2024-04-06 2025-04-05 05972233 frs-core:ComputerEquipment 2024-04-05 05972233 frs-core:FurnitureFittings 2025-04-05 05972233 frs-core:FurnitureFittings 2024-04-06 2025-04-05 05972233 frs-core:FurnitureFittings 2024-04-05 05972233 frs-core:MotorVehicles 2025-04-05 05972233 frs-core:MotorVehicles 2024-04-06 2025-04-05 05972233 frs-core:MotorVehicles 2024-04-05 05972233 frs-core:WithinOneYear 2025-04-05 05972233 frs-core:ShareCapital 2025-04-05 05972233 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 05972233 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 05972233 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 05972233 frs-bus:SmallEntities 2024-04-06 2025-04-05 05972233 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 05972233 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 05972233 frs-bus:Director1 2024-04-06 2025-04-05 05972233 frs-bus:Director2 2024-04-06 2025-04-05 05972233 frs-bus:CompanySecretary1 2024-04-06 2025-04-05 05972233 frs-countries:EnglandWales 2024-04-06 2025-04-05 05972233 2023-03-31 05972233 2024-04-05 05972233 2023-04-01 2024-04-05 05972233 frs-core:CurrentFinancialInstruments 2024-04-05 05972233 frs-core:Non-currentFinancialInstruments 2024-04-05 05972233 frs-core:BetweenOneFiveYears 2024-04-05 05972233 frs-core:MotorVehicles 2023-04-01 2024-04-05 05972233 frs-core:WithinOneYear 2024-04-05 05972233 frs-core:ShareCapital 2024-04-05 05972233 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 05972233
Blue Door Of York Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Blue Door Of York Limited
Contents
Contents

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

Page 1
Blue Door Of York Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 05972233

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 56,845 |  | 63,311
Investment Properties | 5 |  | 2,891,312 |  | 2,891,312
|  |  | 2,948,157 |  | 2,954,623
CURRENT ASSETS
Debtors | 6 | 54,303 |  | 52,648 |
Cash at bank and in hand |  | 23,046 |  | 50,928 |
|  | 77,349 |  | 103,576 |
Creditors: Amounts Falling Due Within One Year | 7 | (102,968 ) |  | (104,556 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (25,619 ) |  | (980 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,922,538 |  | 2,953,643
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,016,530 ) |  | (1,969,929 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (131,600 ) |  | (151,100 )
NET ASSETS |  |  | 774,408 |  | 832,614
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 774,308 |  | 832,514
SHAREHOLDERS' FUNDS |  |  | 774,408 |  | 832,614

Page 1
Page 2
Blue Door Of York Limited
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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 Maxim Flint Director
04/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blue Door Of York Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Blue Door Of York Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05972233 . The registered office is Beehive Cottage Cricklade Street, Poulton, Cirencester, Gloucestershire, GL7 5HX.
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 represents rental income net of VAT and trade discounts.
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:

Motor Vehicles | 10% Reducing Balance
Fixtures & Fittings | 10% Reducing Balance
Computer Equipment | 3 years Straight Line

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.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
Blue Door Of York Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 6 April 2024 | 58,290 | 48,175 | 559 | 107,024
As at 5 April 2025 | 58,290 | 48,175 | 559 | 107,024
Depreciation
As at 6 April 2024 | 20,045 | 23,614 | 54 | 43,713
Provided during the period | 3,824 | 2,456 | 186 | 6,466
As at 5 April 2025 | 23,869 | 26,070 | 240 | 50,179
Net Book Value
As at 5 April 2025 | 34,421 | 22,105 | 319 | 56,845
As at 6 April 2024 | 38,245 | 24,561 | 505 | 63,311

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 34,421 |  | 38,245

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 6 April 2024 and 5 April 2025 | 2,891,312

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 2,112,286 |  | 2,112,286
Accumulated depreciation and impairment | 360,938 |  | 318,692
Carrying amount | 1,751,348 |  | 1,793,594

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 54,303 |  | 52,648

Page 4
Page 5
Blue Door Of York Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,098 |  | 7,724
Other loans | 3,467 |  | 3,383
Other creditors | 93,403 |  | 92,949
Taxation and social security | - |  | 500
| 102,968 |  | 104,556

The balance within net obligations under finance leases and hire purchase contracts of loans of £6,098 (2024 - £7,724) is secured against the asset to which it relates.
The balance within other loans of £3,467 (2024 - £3,383) is secured by the UK Government under the Coronavirus Bounce Back Loan Scheme.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,714 |  | 13,458
Bank loans | 1,988,483 |  | 1,937,678
Other loans | 15,333 |  | 18,793
| 2,016,530 |  | 1,969,929

The balance within net obligations under finance leases and hire purchase contracts of loans of £12,714 (2024 - £13,458) is secured against the asset to which it relates.
Bank loans are secured upon the investment property of which they have been borrowed against.
The balance within other loans of £15,333 (2024 - £18,793) is secured by the UK Government under the Coronavirus Bounce Back Loan Scheme.
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 6,098 |  | 7,724
Later than one year and not later than five years | 12,714 |  | 13,458
| 18,812 |  | 21,182
| 18,812 |  | 21,182

10. Share Capital

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

11. Non-distributable reserve
Included within retained earnings are unrealised gains of £643,726 (2024 - £643,726) which relate to cumulative fair value gains made on investment properties, net of deferred tax provided thereon.
Page 5