Acorah Software Products - Accounts Production 16.7.461 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 01708168 Mr Desmond Bennett Mr Richard Loyd Mr Hamish Pollock Mr Jonathan Warwick Mrs Lorna Watts Mr John Webb Mrs Gillian Loyd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01708168 2024-07-31 01708168 2025-07-31 01708168 2024-08-01 2025-07-31 01708168 frs-core:CurrentFinancialInstruments 2025-07-31 01708168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 01708168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 01708168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 01708168 frs-core:PlantMachinery 2024-08-01 2025-07-31 01708168 frs-core:CapitalRedemptionReserve 2025-07-31 01708168 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 01708168 frs-bus:CompanyLimitedByGuarantee 2024-08-01 2025-07-31 01708168 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 01708168 frs-bus:SmallEntities 2024-08-01 2025-07-31 01708168 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 01708168 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 01708168 frs-bus:Director1 2024-08-01 2025-07-31 01708168 frs-bus:Director2 2024-08-01 2025-07-31 01708168 frs-bus:Director3 2024-08-01 2025-07-31 01708168 frs-bus:Director4 2024-08-01 2025-07-31 01708168 frs-bus:Director5 2024-08-01 2025-07-31 01708168 frs-bus:Director6 2024-08-01 2025-07-31 01708168 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 01708168 frs-countries:EnglandWales 2024-08-01 2025-07-31 01708168 2023-07-31 01708168 2024-07-31 01708168 2023-08-01 2024-07-31 01708168 frs-core:CurrentFinancialInstruments 2024-07-31 01708168 frs-core:CapitalRedemptionReserve 2024-07-31 01708168 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 01708168
Pier View Flats (Swanage) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01708168
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,563 3,563
3,563 3,563
CURRENT ASSETS
Debtors 5 4,299 4,117
Cash at bank and in hand 16,732 12,834
21,031 16,951
Creditors: Amounts Falling Due Within One Year 6 (1,663 ) (1,555 )
NET CURRENT ASSETS (LIABILITIES) 19,368 15,396
TOTAL ASSETS LESS CURRENT LIABILITIES 22,931 18,959
NET ASSETS 22,931 18,959
RESERVES
Capital redemption reserve 2,400 2,400
Income and Expenditure Account 20,531 16,559
MEMBERS' FUNDS 22,931 18,959
Page 1
Page 2
For the year ending 31 July 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 Income and Expenditure Account.
On behalf of the board
Mr Richard Loyd
Director
02/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pier View Flats (Swanage) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01708168 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
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 No depreciation is applicable
Plant & Machinery 10% Reducing Balance Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 August 2024 3,563
As at 31 July 2025 3,563
Net Book Value
As at 31 July 2025 3,563
As at 1 August 2024 3,563
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 4,299 4,117
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,314 1,267
Accruals and deferred income 349 288
1,663 1,555
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4