Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04740135 Mr A P Horstmann Miss A L Horstmann Mr A P Horstmann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04740135 2024-04-30 04740135 2025-04-30 04740135 2024-05-01 2025-04-30 04740135 frs-core:CurrentFinancialInstruments 2025-04-30 04740135 frs-core:Non-currentFinancialInstruments 2025-04-30 04740135 frs-core:ShareCapital 2025-04-30 04740135 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04740135 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04740135 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04740135 frs-bus:SmallEntities 2024-05-01 2025-04-30 04740135 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04740135 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04740135 frs-bus:Director1 2024-05-01 2025-04-30 04740135 frs-bus:Director2 2024-05-01 2025-04-30 04740135 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 04740135 frs-countries:EnglandWales 2024-05-01 2025-04-30 04740135 2023-04-30 04740135 2024-04-30 04740135 2023-05-01 2024-04-30 04740135 frs-core:CurrentFinancialInstruments 2024-04-30 04740135 frs-core:Non-currentFinancialInstruments 2024-04-30 04740135 frs-core:ShareCapital 2024-04-30 04740135 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04740135
Aspect (Charnwood) Ltd
Financial Statements
For The Year Ended 30 April 2025
Aspect (Charnwood) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Aspect (Charnwood) Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 04740135

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 552,990 |  | 526,682
|  |  | 552,990 |  | 526,682
CURRENT ASSETS
Cash at bank and in hand |  | 108,829 |  | 82,423 |
|  | 108,829 |  | 82,423 |
Creditors: Amounts Falling Due Within One Year | 5 | (14,924 ) |  | (12,974 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 93,905 |  | 69,449
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 646,895 |  | 596,131
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (189,530 ) |  | (190,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,023 ) |  | -
NET ASSETS |  |  | 455,342 |  | 406,131
CAPITAL AND RESERVES
Called up share capital | 7 |  | 480 |  | 10
Profit and Loss Account |  |  | 454,862 |  | 406,121
SHAREHOLDERS' FUNDS |  |  | 455,342 |  | 406,131

Page 1
Page 2
Aspect (Charnwood) Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 A P Horstmann Director
16 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Aspect (Charnwood) Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Aspect (Charnwood) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04740135 . The registered office is Westenlee, 129A Maxwell Drive, Loughborough, Leicestershire, LE11 5EJ.
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. 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.
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 | 526,682
Revaluations | 26,308
As at 30 April 2025 | 552,990

The valuations, provided by the director, are based on yields on each rental stream taking into account the length of lease and tenant covenant by way of an all risk initial yield. The historical cost of the properties are £418,682.
Page 3
Page 4
Aspect (Charnwood) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 9,187 |  | 9,085
Taxation and social security | 5,737 |  | 3,889
| 14,924 |  | 12,974

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 189,530 |  | 190,000

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 480 |  | 10

Page 4