Acorah Software Products - Accounts Production 16.8.200 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11999426 J P Holmes C A Tordoff Blue Stone Properties (Hallam) Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11999426 2024-05-31 11999426 2025-05-31 11999426 2024-06-01 2025-05-31 11999426 frs-core:CurrentFinancialInstruments 2025-05-31 11999426 frs-core:Non-currentFinancialInstruments 2025-05-31 11999426 frs-core:ShareCapital 2025-05-31 11999426 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11999426 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11999426 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 11999426 frs-bus:SmallEntities 2024-06-01 2025-05-31 11999426 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11999426 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11999426 1 2024-06-01 2025-05-31 11999426 frs-bus:Director1 2024-06-01 2025-05-31 11999426 frs-bus:Director2 2024-06-01 2025-05-31 11999426 frs-countries:EnglandWales 2024-06-01 2025-05-31 11999426 2023-05-31 11999426 2024-05-31 11999426 2023-06-01 2024-05-31 11999426 frs-core:CurrentFinancialInstruments 2024-05-31 11999426 frs-core:Non-currentFinancialInstruments 2024-05-31 11999426 frs-core:ShareCapital 2024-05-31 11999426 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 11999426
ORANGE STONE PROPERTIES LTD
Financial Statements
For The Year Ended 31 May 2025
Gravitate Accounting
ORANGE STONE PROPERTIES LTD
Contents
Contents

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

Page 1
ORANGE STONE PROPERTIES LTD
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11999426

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 800,000 |  | -
|  |  | 800,000 |  | -
CURRENT ASSETS
Debtors | 5 | 84,916 |  | 88,716 |
Cash at bank and in hand |  | 160 |  | 646 |
|  | 85,076 |  | 89,362 |
Creditors: Amounts Falling Due Within One Year | 6 | (53,661 ) |  | (55,993 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,415 |  | 33,369
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 831,415 |  | 33,369
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (712,920 ) |  | (31,356 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (26,205 ) |  | -
NET ASSETS |  |  | 92,290 |  | 2,013
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 92,190 |  | 1,913
SHAREHOLDERS' FUNDS |  |  | 92,290 |  | 2,013

Page 1
Page 2
ORANGE STONE PROPERTIES LTD
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

J P Holmes Director | C A Tordoff Director
9th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ORANGE STONE PROPERTIES LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
ORANGE STONE PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11999426 . The registered office is 118 Northfield Road, Sheffield, S10 1QS.
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 identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
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.
2.4. 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. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising
from impairment are recognised in the profit or loss account within overheads.
2.6. 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
ORANGE STONE PROPERTIES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | -
Additions | 662,080
Fair value adjustments | 137,920
As at 31 May 2025 | 800,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 662,080 |  | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 84,916 |  | 88,716

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,482 |  | 5,482
Accruals and deferred income | 1,868 |  | -
Amounts owed to related parties | 46,311 |  | 50,511
| 53,661 |  | 55,993

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 25,593 |  | 31,356
Other loans | 687,327 |  | -
| 712,920 |  | 31,356

8. Share Capital

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

Page 4
Page 5
ORANGE STONE PROPERTIES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Related Party Transactions
The company has taken advantage of exemption conferred by FRS 102 S33,1A, removing the requirement to disclose transactions between group members.
Amounts owed to entities under common control was £46,310 (2024: £50,510) at year end. The amount is included within Creditors due within one year.
Amounts owed from Group undertakings was £84,916 (2023: £88,716) at year end. The amount is included within Debtors due within one year.
Outstanding balances with entities are unsecured, interest free and payable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Blue Stone Properties (Hallam) Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 5