Acorah Software Products - Accounts Production 16.7.461 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10692755 Susan Andrea Stratton John William Stratton Douglas William Stratton Susan Andrea Stratton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10692755 2024-03-31 10692755 2025-03-31 10692755 2024-04-01 2025-03-31 10692755 frs-core:CurrentFinancialInstruments 2025-03-31 10692755 frs-core:Non-currentFinancialInstruments 2025-03-31 10692755 frs-core:ComputerEquipment 2025-03-31 10692755 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10692755 frs-core:ComputerEquipment 2024-03-31 10692755 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 10692755 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 10692755 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 10692755 frs-core:ShareCapital 2025-03-31 10692755 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10692755 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10692755 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10692755 frs-bus:SmallEntities 2024-04-01 2025-03-31 10692755 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10692755 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10692755 frs-bus:Director1 2024-04-01 2025-03-31 10692755 frs-bus:Director2 2024-04-01 2025-03-31 10692755 frs-bus:Director3 2024-04-01 2025-03-31 10692755 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 10692755 frs-countries:EnglandWales 2024-04-01 2025-03-31 10692755 2023-03-31 10692755 2024-03-31 10692755 2023-04-01 2024-03-31 10692755 frs-core:CurrentFinancialInstruments 2024-03-31 10692755 frs-core:Non-currentFinancialInstruments 2024-03-31 10692755 frs-core:ShareCapital 2024-03-31 10692755 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10692755
Stratton Property Investment Corporation Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Stratton Property Investment Corporation Ltd
Contents
Contents

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

Page 1
Stratton Property Investment Corporation Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10692755

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 750,522 |  | 725,695
|  |  | 750,522 |  | 725,695
CURRENT ASSETS
Debtors | 5 | 1,146 |  | 864 |
Cash at bank and in hand |  | 25,788 |  | 15,055 |
|  | 26,934 |  | 15,919 |
Creditors: Amounts Falling Due Within One Year | 6 | (317,410 ) |  | (297,410 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (290,476 ) |  | (281,491 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 460,046 |  | 444,204
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (511,093 ) |  | (513,081 )
NET LIABILITIES |  |  | (51,047 ) |  | (68,877 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (51,147 ) |  | (68,977 )
SHAREHOLDERS' FUNDS |  |  | (51,047) |  | (68,877)

Page 1
Page 2
Stratton Property Investment Corporation 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

Susan Andrea Stratton Director
9 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Stratton Property Investment Corporation Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Stratton Property Investment Corporation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10692755 . The registered office is 809 Salisbury House, Finsbury Circus, England, London, EC2M 7AQ.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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:

Computer Equipment | 25% of reducing balance.

2.5. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Stratton Property Investment Corporation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2024 | 725,000 | 3,908 | 728,908
Revaluation | 25,000 | - | 25,000
As at 31 March 2025 | 750,000 | 3,908 | 753,908
Depreciation
As at 1 April 2024 | - | 3,213 | 3,213
Provided during the period | - | 173 | 173
As at 31 March 2025 | - | 3,386 | 3,386
Net Book Value
As at 31 March 2025 | 750,000 | 522 | 750,522
As at 1 April 2024 | 725,000 | 695 | 725,695

The investment properties are valued at 31 March 2025, by directors of the company based on the assessment of available market information and property condition. The directors believe that their valuation would not be materially different from the professional valuation.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,146 |  | 864

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,140 |  | 1,140
Directors' loan accounts | 316,270 |  | 296,270
| 317,410 |  | 297,410

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 511,093 |  | 513,081

Page 4
Page 5
Stratton Property Investment Corporation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 511,093 |  | 513,081

9. Share Capital

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

10. Related Party Transactions
Included in creditors less than one year is an amount of £316,270 (2024: £296,270 ) that is owed to the directors of the company. The amount is interest-free and repayable on demand.
Page 5