Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 8077281 Mrs Kathleen Beckford Mr George Beckford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8077281 2024-10-31 8077281 2025-10-31 8077281 2024-11-01 2025-10-31 8077281 frs-core:CurrentFinancialInstruments 2025-10-31 8077281 frs-core:Non-currentFinancialInstruments 2025-10-31 8077281 frs-core:BetweenOneFiveYears 2025-10-31 8077281 frs-core:FurnitureFittings 2025-10-31 8077281 frs-core:FurnitureFittings 2024-11-01 2025-10-31 8077281 frs-core:FurnitureFittings 2024-10-31 8077281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 8077281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 8077281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 8077281 frs-core:MotorVehicles 2025-10-31 8077281 frs-core:MotorVehicles 2024-11-01 2025-10-31 8077281 frs-core:MotorVehicles 2024-10-31 8077281 frs-core:PlantMachinery 2025-10-31 8077281 frs-core:PlantMachinery 2024-11-01 2025-10-31 8077281 frs-core:PlantMachinery 2024-10-31 8077281 frs-core:WithinOneYear 2025-10-31 8077281 frs-core:ShareCapital 2025-10-31 8077281 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 8077281 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 8077281 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 8077281 frs-bus:SmallEntities 2024-11-01 2025-10-31 8077281 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 8077281 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 8077281 frs-bus:Director1 2024-11-01 2025-10-31 8077281 frs-bus:Director2 2024-11-01 2025-10-31 8077281 frs-core:CurrentFinancialInstruments 1 2025-10-31 8077281 frs-countries:EnglandWales 2024-11-01 2025-10-31 8077281 2023-10-31 8077281 2024-10-31 8077281 2023-11-01 2024-10-31 8077281 frs-core:CurrentFinancialInstruments 2024-10-31 8077281 frs-core:Non-currentFinancialInstruments 2024-10-31 8077281 frs-core:BetweenOneFiveYears 2024-10-31 8077281 frs-core:WithinOneYear 2024-10-31 8077281 frs-core:ShareCapital 2024-10-31 8077281 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 8077281 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 8077281
The Limes Retirement Home Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
H C F Accountancy Services
12 Ketts Hill
Necton
Swaffham
Norfolk
PE37 8HX
The Limes Retirement Home Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
The Limes Retirement Home Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 8077281

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,351,750 |  | 1,370,296
|  |  | 1,351,750 |  | 1,370,296
CURRENT ASSETS
Debtors | 5 | 563,073 |  | 77,595 |
Cash at bank and in hand |  | 88,481 |  | 729,009 |
|  | 651,554 |  | 806,604 |
Creditors: Amounts Falling Due Within One Year | 6 | (186,564 ) |  | (236,424 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 464,990 |  | 570,180
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,816,740 |  | 1,940,476
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (247,038 ) |  | (322,402 )
NET ASSETS |  |  | 1,569,702 |  | 1,618,074
CAPITAL AND RESERVES
Called up share capital | 9 |  | 23 |  | 2
Profit and Loss Account |  |  | 1,569,679 |  | 1,618,072
SHAREHOLDERS' FUNDS |  |  | 1,569,702 |  | 1,618,074

Page 1
Page 2
The Limes Retirement Home Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 George Beckford Director
19/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Limes Retirement Home Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Limes Retirement Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8077281 . The registered office is Earlsford Road, Mellis, Eye, Suffolk, IP23 8DY.
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 represents amounts receivable for work done
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:

Freehold | Not depreciated
Plant & Machinery | 15% Reducing Balance
Motor Vehicles | 18% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 year 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.
...CONTINUED
Page 3
Page 4
The Limes Retirement Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 29 |  | 34
| 29 |  | 34

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 1,312,661 | 27,641 | 86,149 | 122,049 | 1,548,500
Additions | - | - | - | 1,372 | 1,372
As at 31 October 2025 | 1,312,661 | 27,641 | 86,149 | 123,421 | 1,549,872
Depreciation
As at 1 November 2024 | 62,971 | 15,550 | 32,580 | 67,103 | 178,204
Provided during the period | - | 1,821 | 9,642 | 8,455 | 19,918
As at 31 October 2025 | 62,971 | 17,371 | 42,222 | 75,558 | 198,122
Net Book Value
As at 31 October 2025 | 1,249,690 | 10,270 | 43,927 | 47,863 | 1,351,750
As at 1 November 2024 | 1,249,690 | 12,091 | 53,569 | 54,946 | 1,370,296

Page 4
Page 5
The Limes Retirement Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,198 |  | 57,983
Other debtors | 15,480 |  | 19,612
| 33,678 |  | 77,595
Due after more than one year
Amounts owed by associates | 529,395 |  | -
| 563,073 |  | 77,595

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,494 |  | 5,494
Trade creditors | 33,839 |  | 63,548
Bank loans and overdrafts | 60,504 |  | 52,000
Corporation tax | 7,462 |  | 46,454
Other Taxes & Social Security | 30,225 |  | 19,660
Net wages | 42,010 |  | 41,143
Accruals and Other Creditors | 1,200 |  | 1,200
Pensions | 4,934 |  | 4,181
Directors' loan accounts | 896 |  | 2,744
| 186,564 |  | 236,424

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 24,358 |  | 29,851
Mortgage over 1 year | 222,680 |  | 292,551
| 247,038 |  | 322,402

Page 5
Page 6
The Limes Retirement Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,494 |  | 5,494
Later than one year and not later than five years | 24,358 |  | 29,851
| 29,852 |  | 35,345
| 29,852 |  | 35,345

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 23 |  | 2

10. Related Party Transactions
G K Beckford Property LtdMr G Beckford and Mrs K Beckford wholly own both GK Beckford Property Ltd and The Limes Retirement Home LtdLoan to G K Beckford Propery Ltd was £529,395

G K Beckford Property Ltd

Mr G Beckford and Mrs K Beckford wholly own both GK Beckford Property Ltd and The Limes Retirement Home Ltd

Loan to G K Beckford Propery Ltd was £529,395

Page 6