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 14077146 Mr Miklos Perlman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14077146 2024-04-30 14077146 2025-04-30 14077146 2024-05-01 2025-04-30 14077146 frs-core:CurrentFinancialInstruments 2025-04-30 14077146 frs-core:Non-currentFinancialInstruments 2025-04-30 14077146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 14077146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 14077146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 14077146 frs-core:ShareCapital 2025-04-30 14077146 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14077146 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14077146 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14077146 frs-bus:SmallEntities 2024-05-01 2025-04-30 14077146 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 14077146 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14077146 frs-bus:Director1 2024-05-01 2025-04-30 14077146 frs-countries:EnglandWales 2024-05-01 2025-04-30 14077146 2023-04-30 14077146 2024-04-30 14077146 2023-05-01 2024-04-30 14077146 frs-core:CurrentFinancialInstruments 2024-04-30 14077146 frs-core:Non-currentFinancialInstruments 2024-04-30 14077146 frs-core:ShareCapital 2024-04-30 14077146 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14077146
USR Estates Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
USR Estates Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
USR Estates Limited
Accountants' Report
For The Year Ended 30 April 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of USR Estates Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of USR Estates Limited for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of USR Estates Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of USR Estates Limited and state those matters that we have agreed to state to the director of USR Estates Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than USR Estates Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that USR Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of USR Estates Limited . You consider that USR Estates Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of USR Estates Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Brindley Goldstein Limited
21st January 2026

Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
USR Estates Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14077146

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,482,264 |  | 1,482,264
|  |  | 1,482,264 |  | 1,482,264
CURRENT ASSETS
Debtors | 5 | 13,700 |  | 6,606 |
|  | 13,700 |  | 6,606 |
Creditors: Amounts Falling Due Within One Year | 6 | (703,594 ) |  | (710,753 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (689,894 ) |  | (704,147 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 792,370 |  | 778,117
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (841,342 ) |  | (841,402 )
NET LIABILITIES |  |  | (48,972 ) |  | (63,285 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (48,973 ) |  | (63,286 )
SHAREHOLDERS' FUNDS |  |  | (48,972) |  | (63,285)

Page 2
Page 3
USR Estates Limited
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 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

Mr Miklos Perlman Director
21st January 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
USR Estates Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
USR Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14077146 . The registered office is 103 High Street, Waltham Cross, EN8 7AN .
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:

Freehold | No depreciation provided

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 May 2024 | 1,482,264
As at 30 April 2025 | 1,482,264
Net Book Value
As at 30 April 2025 | 1,482,264
As at 1 May 2024 | 1,482,264

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 13,700 |  | 6,606

Page 4
Page 5
USR Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 330 |  | 330
Accruals and deferred income | 330 |  | 330
Director's loan account | 702,934 |  | 710,093
| 703,594 |  | 710,753

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 841,342 |  | 841,402

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5