Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11882263 Mr David Armitage Mr George Dobson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11882263 2024-03-31 11882263 2025-03-31 11882263 2024-04-01 2025-03-31 11882263 frs-core:ShareCapital 2025-03-31 11882263 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11882263 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11882263 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 11882263 frs-bus:SmallEntities 2024-04-01 2025-03-31 11882263 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11882263 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11882263 frs-bus:Director1 2024-04-01 2025-03-31 11882263 frs-bus:Director2 2024-04-01 2025-03-31 11882263 frs-countries:EnglandWales 2024-04-01 2025-03-31 11882263 2023-03-31 11882263 2024-03-31 11882263 2023-04-01 2024-03-31 11882263 frs-core:ShareCapital 2024-03-31 11882263 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Beresford Property Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Accountancy 123 Ltd
Chartered Accountants
138 Quay Road
Bridlington
East Yorkshire
YO16 4JB
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 11882263
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 70,000 170,254
Cash at bank and in hand 71,588 1,839
141,588 172,093
Creditors: Amounts Falling Due Within One Year (85,588 ) (114,696 )
NET CURRENT ASSETS (LIABILITIES) 56,000 57,397
TOTAL ASSETS LESS CURRENT LIABILITIES 56,000 57,397
NET ASSETS 56,000 57,397
CAPITAL AND RESERVES
Called up share capital 4 2 2
Profit and Loss Account 55,998 57,395
SHAREHOLDERS' FUNDS 56,000 57,397
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Armitage
Director
29/10/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Beresford Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11882263 . The registered office is 138 Quay Road, Bridlington, East Yorkshire, YO16 4JB.
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. 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: NIL (2024: NIL)
- -
4. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
5. Related Party Transactions
Included in Other Debtors at 31st March 2025 is £35,000 (2024 - £135,000) due from by Beresford Investment Property Limited, a company in which Mr G Dobson has a 50% shareholding. The amount is repayable on demand.
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