Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12650523 Mr M C Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12650523 2024-06-30 12650523 2025-06-30 12650523 2024-07-01 2025-06-30 12650523 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 12650523 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 12650523 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 12650523 frs-core:ShareCapital 2025-06-30 12650523 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12650523 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12650523 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12650523 frs-bus:SmallEntities 2024-07-01 2025-06-30 12650523 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12650523 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12650523 frs-core:CostValuation 2024-06-30 12650523 frs-core:AdditionsToInvestments 2025-06-30 12650523 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 12650523 frs-core:CostValuation 2025-06-30 12650523 frs-core:ListedExchangeTraded 2025-06-30 12650523 frs-core:ListedExchangeTraded 2024-06-30 12650523 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 12650523 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-06-30 12650523 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-06-30 12650523 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 12650523 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 12650523 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 12650523 frs-core:UnlistedNon-exchangeTraded 2025-06-30 12650523 frs-core:UnlistedNon-exchangeTraded 2024-06-30 12650523 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 12650523 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12650523 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12650523 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 12650523 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 12650523 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12650523 frs-bus:Director1 2024-07-01 2025-06-30 12650523 frs-countries:EnglandWales 2024-07-01 2025-06-30 12650523 2023-06-30 12650523 2024-06-30 12650523 2023-07-01 2024-06-30 12650523 frs-core:ShareCapital 2024-06-30 12650523 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 12650523
Blowy Beach Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Blowy Beach Ltd
Contents
Contents

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

Page 1
Blowy Beach Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12650523

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 64,365 |  | 34,329
Investments | 5 |  | 1,641,323 |  | 1,147,753
|  |  | 1,705,688 |  | 1,182,082
CURRENT ASSETS
Debtors | 6 | 126,161 |  | - |
Cash at bank and in hand |  | 17,317 |  | 174,855 |
|  | 143,478 |  | 174,855 |
Creditors: Amounts Falling Due Within One Year | 7 | (398,486 ) |  | (255,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (255,008 ) |  | (80,599 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,450,680 |  | 1,101,483
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,924 ) |  | -
NET ASSETS |  |  | 1,442,756 |  | 1,101,483
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4,502 |  | 4,502
Profit and Loss Account |  |  | 1,438,254 |  | 1,096,981
SHAREHOLDERS' FUNDS |  |  | 1,442,756 |  | 1,101,483

Page 1
Page 2
Blowy Beach Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 M C Jordan Director
26/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blowy Beach Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Blowy Beach Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12650523 . The registered office is 13 The Courtyard Timothy's Bridge Road, Stratford Upon Avon, Warwickshire, CV37 9NP.
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. 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 Charge

2.3. Investments
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. 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.
Page 3
Page 4
Blowy Beach Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 July 2024 | 34,329
Additions | 30,036
As at 30 June 2025 | 64,365
Net Book Value
As at 30 June 2025 | 64,365
As at 1 July 2024 | 34,329

5. Investments

| Listed | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 July 2024 | 732,751 | 415,002 | 1,147,753
Additions | 395,000 | 50,000 | 445,000
Revaluations | 48,570 | - | 48,570
As at 30 June 2025 | 1,176,321 | 465,002 | 1,641,323
Provision
As at 1 July 2024 | - | - | -
As at 30 June 2025 | - | - | -
Net Book Value
As at 30 June 2025 | 1,176,321 | 465,002 | 1,641,323
As at 1 July 2024 | 732,751 | 415,002 | 1,147,753

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 125,526 |  | -
Other debtors | 635 |  | -
| 126,161 |  | -

Page 4
Page 5
Blowy Beach Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 398,486 |  | 255,454

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,502 |  | 4,502

9. Related Party Disclosures
During the year the company advanced the sum of £125,526 to Gusty Shore Ltd, a company under the common control of the director. The loan is interest free and repayable on demand.
Page 5