Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05388375 Mr Jeremy Corner Miss Joanne Kirby Mr Jeremy Corner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05388375 2024-03-31 05388375 2025-03-31 05388375 2024-04-01 2025-03-31 05388375 frs-core:CurrentFinancialInstruments 2025-03-31 05388375 frs-core:Non-currentFinancialInstruments 2025-03-31 05388375 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05388375 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05388375 frs-core:LandBuildings 2025-03-31 05388375 frs-core:LandBuildings 2024-04-01 2025-03-31 05388375 frs-core:LandBuildings 2024-03-31 05388375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05388375 frs-core:PlantMachinery 2025-03-31 05388375 frs-core:PlantMachinery 2024-04-01 2025-03-31 05388375 frs-core:PlantMachinery 2024-03-31 05388375 frs-core:OtherReservesSubtotal 2025-03-31 05388375 frs-core:RevaluationReserve 2025-03-31 05388375 frs-core:ShareCapital 2025-03-31 05388375 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05388375 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05388375 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05388375 frs-bus:SmallEntities 2024-04-01 2025-03-31 05388375 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05388375 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05388375 frs-core:UnlistedNon-exchangeTraded 2025-03-31 05388375 frs-core:UnlistedNon-exchangeTraded 2024-03-31 05388375 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 05388375 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 05388375 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05388375 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05388375 frs-bus:Director1 2024-04-01 2025-03-31 05388375 frs-bus:Director2 2024-04-01 2025-03-31 05388375 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05388375 frs-countries:EnglandWales 2024-04-01 2025-03-31 05388375 2023-03-31 05388375 2024-03-31 05388375 2023-04-01 2024-03-31 05388375 frs-core:CurrentFinancialInstruments 2024-03-31 05388375 frs-core:Non-currentFinancialInstruments 2024-03-31 05388375 frs-core:OtherReservesSubtotal 2024-03-31 05388375 frs-core:RevaluationReserve 2024-03-31 05388375 frs-core:ShareCapital 2024-03-31 05388375 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05388375
Blue Eyed Sun Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Blue Eyed Sun Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
Blue Eyed Sun Ltd
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | Mr Jeremy Corner
| Miss Joanne Kirby
Secretary | Mr Jeremy Corner
Company Number | 05388375
Registered Office | 58 Victoria Road
| Burgess Hill
| RH15 9LR
Accountants | Merranti Accounting Ltd
| 10 Scandia-Hus Business Park Felcourt Park
| East Grinstead
| West Sussex
| RH19 2LP

Page 1
Page 2
Blue Eyed Sun Ltd
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Eyed Sun Ltd for the year ended 31 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 us.
This report is made solely to the directors of Blue Eyed Sun Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blue Eyed Sun Ltd and state those matters that we have agreed to state to the directors of Blue Eyed Sun Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Blue Eyed Sun Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blue Eyed Sun Ltd . You consider that Blue Eyed Sun Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Blue Eyed Sun Ltd . 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 statutory financial statements.

Signed
Merranti Accounting Ltd
5 December 2025

Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Page 2
Page 3
Blue Eyed Sun Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05388375

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 555,236 |  | 557,954
Investment Properties | 5 |  | 2,075,000 |  | 2,100,000
Investments | 6 |  | 1 |  | 1
|  |  | 2,630,237 |  | 2,657,955
CURRENT ASSETS
Stocks | 7 | 100 |  | 4,665 |
Debtors | 8 | 6,635 |  | 30,676 |
Cash at bank and in hand |  | 133,031 |  | 90,970 |
|  | 139,766 |  | 126,311 |
Creditors: Amounts Falling Due Within One Year | 9 | (104,048 ) |  | (136,261 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 35,718 |  | (9,950 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,665,955 |  | 2,648,005
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (467,478 ) |  | (515,598 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (167,257 ) |  | (230,991 )
NET ASSETS |  |  | 2,031,220 |  | 1,901,416
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000 |  | 1,000
Revaluation reserve |  |  | 616,158 |  | 592,181
Other reserves |  |  | 127,254 |  | 112,500
Profit and Loss Account |  |  | 1,286,808 |  | 1,195,735
SHAREHOLDERS' FUNDS |  |  | 2,031,220 |  | 1,901,416

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Blue Eyed Sun Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 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 Jeremy Corner Director
5 December 2025

The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Blue Eyed Sun Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Blue Eyed Sun Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05388375 . The registered office is 58 Victoria Road, Burgess Hill, RH15 9LR.
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
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:

Freehold | Not provided
Fixtures & Fittings | 25% Reducing balance method
Computer Equipment | 33% Straightline method

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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Blue Eyed Sun Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 6)
2 6
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2024 | 550,000 | 71,452 | 621,452
As at 31 March 2025 | 550,000 | 71,452 | 621,452
Depreciation
As at 1 April 2024 | - | 63,498 | 63,498
Provided during the period | - | 2,718 | 2,718
As at 31 March 2025 | - | 66,216 | 66,216
Net Book Value
As at 31 March 2025 | 550,000 | 5,236 | 555,236
As at 1 April 2024 | 550,000 | 7,954 | 557,954

Included within the net book value of land and buildings above is £550,000 (2024- £550,000) in respect of freehold land and buildings and £Nil (2022 - £Nil) in respect of short leasehold land and buildings.
Page 6
Page 7
Blue Eyed Sun Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 2,100,000
Revaluations | (25,000)
As at 31 March 2025 | 2,075,000

6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 1
As at 31 March 2025 | 1
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 1
As at 1 April 2024 | 1

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock - Materials | 100 |  | 3,399
Stock - Finished goods | - |  | 266
Stock - Giftware | - |  | 1,000
| 100 |  | 4,665

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,268 |  | 23,703
Other debtors | 4,367 |  | 6,973
| 6,635 |  | 30,676

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Page 8
Blue Eyed Sun Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,432 |  | 11,381
Bank loans and overdrafts | 45,000 |  | 42,000
Other creditors | 28,447 |  | 60,690
Taxation and social security | 26,169 |  | 22,190
| 104,048 |  | 136,261

Creditors include bank loans which are secured on the company freehold properties of £45,000 (2024- £42,000).
10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 467,478 |  | 515,598

Creditors include bank loans which are secured on the company freehold properties of £467,478 (2024 - £515,598).
11. Post Balance Sheet Events
One of the company’s investment properties was sold after the year end. The fair value at the reporting date was adjusted to reflect the agreed sale price, which was known prior to the year end.
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