Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11363589 Mr Anthony Deal Mr Anthony Deal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11363589 2024-03-31 11363589 2025-03-31 11363589 2024-04-01 2025-03-31 11363589 frs-core:CurrentFinancialInstruments 2025-03-31 11363589 frs-core:Non-currentFinancialInstruments 2025-03-31 11363589 frs-core:ShareCapital 2025-03-31 11363589 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11363589 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11363589 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11363589 frs-bus:SmallEntities 2024-04-01 2025-03-31 11363589 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11363589 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11363589 frs-core:CostValuation 2024-03-31 11363589 frs-core:CostValuation 2025-03-31 11363589 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 11363589 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 11363589 frs-core:UnlistedNon-exchangeTraded 2025-03-31 11363589 frs-core:UnlistedNon-exchangeTraded 2024-03-31 11363589 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 11363589 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 11363589 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 11363589 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11363589 frs-bus:Director1 2024-04-01 2025-03-31 11363589 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 11363589 frs-core:CurrentFinancialInstruments 1 2025-03-31 11363589 frs-countries:EnglandWales 2024-04-01 2025-03-31 11363589 2023-03-31 11363589 2024-03-31 11363589 2023-04-01 2024-03-31 11363589 frs-core:CurrentFinancialInstruments 2024-03-31 11363589 frs-core:Non-currentFinancialInstruments 2024-03-31 11363589 frs-core:ShareCapital 2024-03-31 11363589 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11363589 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 11363589
Firstpark Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11363589
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 521,072 521,072
521,072 521,072
CURRENT ASSETS
Debtors 5 224,079 254,243
Cash at bank and in hand 146,149 20,707
370,228 274,950
Creditors: Amounts Falling Due Within One Year 6 (830,454 ) (746,675 )
NET CURRENT ASSETS (LIABILITIES) (460,226 ) (471,725 )
TOTAL ASSETS LESS CURRENT LIABILITIES 60,846 49,347
NET ASSETS 60,846 49,347
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 60,844 49,345
SHAREHOLDERS' FUNDS 60,846 49,347
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 director acknowledges his 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 Anthony Deal
Director
19th December 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Firstpark Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11363589 . The registered office is Bower Farmhouse, Froxfield, Petersfield, Hampshire, GU32 1DF.
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.
2.3. Turnover
Income consists of income from the comany's investments in LLPs, income from other investments and interest income.
Income from LLPs represents the company's share of the LLP profit, or loss, and is recognised in the accounting period during which it was earned.
Income from investments and joint ventures represents the returns received on unlisted investments and is recognised on a receivable basis.
Income from interest is recognised on a receivable basis.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
4. Investments
Joint Ventures Unlisted Total
£ £ £
Cost or Valuation
As at 1 April 2024 423,572 97,500 521,072
As at 31 March 2025 423,572 97,500 521,072
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 423,572 97,500 521,072
As at 1 April 2024 423,572 97,500 521,072
5. Debtors
2025 2024
£ £
Due within one year
Lightstone Gillingham - 44,614
Due after more than one year
Amounts owed by joint-ventures 224,079 209,629
224,079 254,243
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Corporation tax 750 3,226
Lightstone - Gillingham 158,524 -
Accruals and deferred income 850 3,120
Director's loan account 670,330 740,330
830,454 746,675
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3