Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11319855 Mr Philip Melia Mr Karl Winter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11319855 2024-03-31 11319855 2025-03-31 11319855 2024-04-01 2025-03-31 11319855 frs-core:CurrentFinancialInstruments 2025-03-31 11319855 frs-core:Non-currentFinancialInstruments 2025-03-31 11319855 frs-core:FurnitureFittings 2025-03-31 11319855 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11319855 frs-core:FurnitureFittings 2024-03-31 11319855 frs-core:SharePremium 2025-03-31 11319855 frs-core:ShareCapital 2025-03-31 11319855 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11319855 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11319855 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11319855 frs-bus:SmallEntities 2024-04-01 2025-03-31 11319855 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11319855 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11319855 frs-bus:Director1 2024-04-01 2025-03-31 11319855 frs-bus:Director2 2024-04-01 2025-03-31 11319855 frs-core:CurrentFinancialInstruments 1 2025-03-31 11319855 frs-core:Non-currentFinancialInstruments 1 2025-03-31 11319855 frs-core:Non-currentFinancialInstruments 2 2025-03-31 11319855 frs-core:Non-currentFinancialInstruments 3 2025-03-31 11319855 frs-countries:EnglandWales 2024-04-01 2025-03-31 11319855 2023-03-31 11319855 2024-03-31 11319855 2023-04-01 2024-03-31 11319855 frs-core:CurrentFinancialInstruments 2024-03-31 11319855 frs-core:Non-currentFinancialInstruments 2024-03-31 11319855 frs-core:SharePremium 2024-03-31 11319855 frs-core:ShareCapital 2024-03-31 11319855 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11319855 frs-core:CurrentFinancialInstruments 1 2024-03-31 11319855 frs-core:Non-currentFinancialInstruments 1 2024-03-31 11319855 frs-core:Non-currentFinancialInstruments 2 2024-03-31 11319855 frs-core:Non-currentFinancialInstruments 3 2024-03-31
Registered number: 11319855
Alderley Road Development Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
DH Accountants & Tax Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11319855
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 328 -
Investment Properties 5 1,091,000 1,091,000
1,091,328 1,091,000
CURRENT ASSETS
Debtors 6 67,404 50,000
Investments 7 55,129 55,133
Cash at bank and in hand 139 573
122,672 105,706
Creditors: Amounts Falling Due Within One Year 8 (74,207 ) (70,870 )
NET CURRENT ASSETS (LIABILITIES) 48,465 34,836
TOTAL ASSETS LESS CURRENT LIABILITIES 1,139,793 1,125,836
Creditors: Amounts Falling Due After More Than One Year 9 (948,425 ) (941,770 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,949 ) (19,949 )
NET ASSETS 171,419 164,117
CAPITAL AND RESERVES
Called up share capital 10 4 4
Share premium account 55,129 55,129
Profit and Loss Account 116,286 108,984
SHAREHOLDERS' FUNDS 171,419 164,117
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.
On behalf of the board
Mr Philip Melia
Director
30/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alderley Road Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11319855 . The registered office is Office 1 Brunswick House, Brunswick Way, Liverpool, Merseyside, L3 4BN.
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:
Fixtures & Fittings 33.33% SLM
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. 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)
- -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 -
Additions 454
As at 31 March 2025 454
Depreciation
As at 1 April 2024 -
Provided during the period 126
As at 31 March 2025 126
Net Book Value
As at 31 March 2025 328
As at 1 April 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 1,091,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 50,000 50,000
Inter company - 6 17,400 -
Called up share capital not paid 4 -
67,404 50,000
7. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 55,129 55,133
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,490 -
Other creditors 7,970 7,970
Accruals and deferred income 1,847 -
Directors' loan accounts 62,900 62,900
74,207 70,870
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - Mortgage 673,727 673,727
Inter company - 3 257,798 263,543
Inter company - 2 4,500 4,500
Inter company - 5 2,400 -
Inter company - 1 10,000 -
948,425 941,770
10. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 4 -
Called Up Share Capital has been paid up - 4
Amount of Allotted, Called Up Share Capital 4 4
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