Acorah Software Products - Accounts Production 16.8.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12849721 Dr Thomas Lever iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12849721 2024-09-30 12849721 2025-09-30 12849721 2024-10-01 2025-09-30 12849721 frs-core:CurrentFinancialInstruments 2025-09-30 12849721 frs-core:Non-currentFinancialInstruments 2025-09-30 12849721 frs-core:ComputerEquipment 2025-09-30 12849721 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12849721 frs-core:ComputerEquipment 2024-09-30 12849721 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-09-30 12849721 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-10-01 2025-09-30 12849721 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-30 12849721 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 12849721 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 12849721 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 12849721 frs-core:FurnitureFittings 2025-09-30 12849721 frs-core:FurnitureFittings 2024-10-01 2025-09-30 12849721 frs-core:FurnitureFittings 2024-09-30 12849721 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 12849721 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 12849721 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 12849721 frs-core:MotorVehicles 2025-09-30 12849721 frs-core:MotorVehicles 2024-10-01 2025-09-30 12849721 frs-core:MotorVehicles 2024-09-30 12849721 frs-core:OtherResidualIntangibleAssets 2025-09-30 12849721 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 12849721 frs-core:OtherResidualIntangibleAssets 2024-09-30 12849721 frs-core:PlantMachinery 2025-09-30 12849721 frs-core:PlantMachinery 2024-10-01 2025-09-30 12849721 frs-core:PlantMachinery 2024-09-30 12849721 frs-core:ShareCapital 2025-09-30 12849721 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12849721 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12849721 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12849721 frs-bus:SmallEntities 2024-10-01 2025-09-30 12849721 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12849721 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12849721 frs-bus:Director1 2024-10-01 2025-09-30 12849721 frs-core:CurrentFinancialInstruments 1 2025-09-30 12849721 frs-core:Non-currentFinancialInstruments 1 2025-09-30 12849721 frs-core:CurrentFinancialInstruments 2 2025-09-30 12849721 frs-core:Non-currentFinancialInstruments 2 2025-09-30 12849721 frs-core:CurrentFinancialInstruments 3 2025-09-30 12849721 frs-core:Non-currentFinancialInstruments 3 2025-09-30 12849721 frs-countries:EnglandWales 2024-10-01 2025-09-30 12849721 2023-09-30 12849721 2024-09-30 12849721 2023-10-01 2024-09-30 12849721 frs-core:CurrentFinancialInstruments 2024-09-30 12849721 frs-core:Non-currentFinancialInstruments 2024-09-30 12849721 frs-core:ShareCapital 2024-09-30 12849721 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12849721 frs-core:CurrentFinancialInstruments 1 2024-09-30 12849721 frs-core:Non-currentFinancialInstruments 1 2024-09-30 12849721 frs-core:CurrentFinancialInstruments 2 2024-09-30 12849721 frs-core:Non-currentFinancialInstruments 2 2024-09-30 12849721 frs-core:CurrentFinancialInstruments 3 2024-09-30 12849721 frs-core:Non-currentFinancialInstruments 3 2024-09-30 12849721 frs-core:Non-currentFinancialInstruments 4 2024-09-30
Registered number: 12849721
Orange Property Group Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Calathea Accounting Ltd
16 Ivy Mill Close
Godstone
Surrey
RH9 8NG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12849721
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 42,923 12,742
Tangible Assets 5 164,007 112,729
206,930 125,471
CURRENT ASSETS
Debtors 6 271,712 170,314
Cash at bank and in hand 86,749 35,265
358,461 205,579
Creditors: Amounts Falling Due Within One Year 7 (231,861 ) (261,717 )
NET CURRENT ASSETS (LIABILITIES) 126,600 (56,138 )
TOTAL ASSETS LESS CURRENT LIABILITIES 333,530 69,333
Creditors: Amounts Falling Due After More Than One Year 8 (230,201 ) (36,985 )
NET ASSETS 103,329 32,348
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 103,229 32,248
SHAREHOLDERS' FUNDS 103,329 32,348
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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
Dr Thomas Lever
Director
17/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Orange Property Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12849721 . The registered office is 13 ST. GEORGES ROAD, BRIGHTON, BN2 1EB.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.6. 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:
Leasehold SLM over 10 years
Plant & Machinery RB
Motor Vehicles SLM over 5 years
Fixtures & Fittings RB
Computer Equipment RB
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Page 4
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Intangible Assets
Other Development Costs Intellectual Property Total
£ £ £ £
Cost
As at 1 October 2024 4,959 11,548 - 16,507
Additions - 7,532 25,000 32,532
As at 30 September 2025 4,959 19,080 25,000 49,039
Amortisation
As at 1 October 2024 2,490 1,275 - 3,765
Provided during the period 496 1,647 208 2,351
As at 30 September 2025 2,986 2,922 208 6,116
Net Book Value
As at 30 September 2025 1,973 16,158 24,792 42,923
As at 1 October 2024 2,469 10,273 - 12,742
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 79,992 - 72,820 2,016
Additions - 437 90,772 1,359
Disposals - - (25,314 ) -
As at 30 September 2025 79,992 437 138,278 3,375
Depreciation
As at 1 October 2024 7,999 - 32,968 1,235
Provided during the period 7,999 83 7,129 662
As at 30 September 2025 15,998 83 40,097 1,897
Net Book Value
As at 30 September 2025 63,994 354 98,181 1,478
As at 1 October 2024 71,993 - 39,852 781
Computer Equipment Total
£ £
Cost
As at 1 October 2024 451 155,279
Additions - 92,568
Disposals - (25,314 )
As at 30 September 2025 451 222,533
Depreciation
As at 1 October 2024 348 42,550
Provided during the period 103 15,976
As at 30 September 2025 451 58,526
Net Book Value
As at 30 September 2025 - 164,007
As at 1 October 2024 103 112,729
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Page 6
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 259,605 157,406
Prepayments and accrued income 770 4,739
Net wages 6 -
260,381 162,145
Due after more than one year
Employee Debt to Recover 1,342 1,769
Retention Asset Account 9,989 6,400
11,331 8,169
271,712 170,314
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 109,321 53,726
Bank loans and overdrafts 19,727 69,672
Corporation tax 13,094 -
VAT 74,574 39,113
CIS Payable 6,646 2,872
PAYE/NIC Payable 11,579 5,996
Pensions Payable 1,903 1,319
Deposits Taken 54,256 8,333
Accruals and deferred income (70,000 ) -
Director's loan account 10,761 80,686
231,861 261,717
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Tesco Bank Loan 160,450 19,643
Hire Purchase Van Loan 1 66,739 1,835
Hire Purchase Van Loan 2 3,012 10,482
Hire Purchase Estate Vehicle - 5,025
230,201 36,985
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6