Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11363241 Ms Yuk Suen Lau Mr Kam Lun Lei iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11363241 2024-05-31 11363241 2025-05-31 11363241 2024-06-01 2025-05-31 11363241 frs-core:Non-currentFinancialInstruments 2025-05-31 11363241 frs-core:ComputerEquipment 2024-06-01 2025-05-31 11363241 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 11363241 frs-core:ShareCapital 2025-05-31 11363241 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11363241 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11363241 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 11363241 frs-bus:SmallEntities 2024-06-01 2025-05-31 11363241 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11363241 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11363241 frs-bus:Director1 2024-06-01 2025-05-31 11363241 frs-bus:Director2 2024-06-01 2025-05-31 11363241 frs-countries:EnglandWales 2024-06-01 2025-05-31 11363241 2023-05-31 11363241 2024-05-31 11363241 2023-06-01 2024-05-31 11363241 frs-core:Non-currentFinancialInstruments 2024-05-31 11363241 frs-core:ShareCapital 2024-05-31 11363241 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 11363241
Bebeson Property Co. Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Bebeson Property Co. Ltd
Contents
Contents

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

Page 1
Bebeson Property Co. Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 11363241

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 6 |  | 1,160,731 |  | 1,139,787
|  |  | 1,160,731 |  | 1,139,787
CURRENT ASSETS
Debtors |  | 1,523 |  | 11,099 |
Cash at bank and in hand |  | 49,161 |  | 11,077 |
|  | 50,684 |  | 22,176 |
Creditors: Amounts Falling Due Within One Year |  | (1,141,228 ) |  | (1,106,015 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,090,544 ) |  | (1,083,839 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 70,187 |  | 55,948
Creditors: Amounts Falling Due After More Than One Year |  |  | (175,942 ) |  | (108,488 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,849 )
NET LIABILITIES |  |  | (105,755 ) |  | (54,389 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (105,855 ) |  | (54,489 )
SHAREHOLDERS' FUNDS |  |  | (105,755) |  | (54,389)

Page 1
Page 2
Bebeson Property Co. Ltd
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Ms Yuk Suen Lau Director | Mr Kam Lun Lei Director
5 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bebeson Property Co. Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Bebeson Property Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11363241 . The registered office is 23 Argyle Street, Liverpool, L1 5BL.
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. 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:

Computer Equipment | - Straight line over 3 years

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: NIL)
2 -
Page 3
Page 4
Bebeson Property Co. Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 21,869
As at 31 May 2025 | 21,869
Amortisation
As at 1 June 2024 | 21,869
As at 31 May 2025 | 21,869
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 10,579
As at 31 May 2025 | 10,579
Depreciation
As at 1 June 2024 | 10,579
As at 31 May 2025 | 10,579
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 1,139,787
Additions | 20,944
As at 31 May 2025 | 1,160,731

Page 4
Page 5
Bebeson Property Co. Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5