Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10962545 M A Bryan S Perauer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10962545 2024-06-30 10962545 2025-06-30 10962545 2024-07-01 2025-06-30 10962545 frs-core:CurrentFinancialInstruments 2025-06-30 10962545 frs-core:Non-currentFinancialInstruments 2025-06-30 10962545 frs-core:FurnitureFittings 2024-07-01 2025-06-30 10962545 frs-core:MotorVehicles 2024-07-01 2025-06-30 10962545 frs-core:PlantMachinery 2025-06-30 10962545 frs-core:PlantMachinery 2024-07-01 2025-06-30 10962545 frs-core:PlantMachinery 2024-06-30 10962545 frs-core:RevaluationReserve 2024-06-30 10962545 frs-core:RevaluationReserve 2025-06-30 10962545 frs-core:ShareCapital 2025-06-30 10962545 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10962545 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10962545 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10962545 frs-bus:SmallEntities 2024-07-01 2025-06-30 10962545 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10962545 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10962545 frs-bus:Director1 2024-07-01 2025-06-30 10962545 frs-bus:Director2 2024-07-01 2025-06-30 10962545 frs-countries:EnglandWales 2024-07-01 2025-06-30 10962545 2023-06-30 10962545 2024-06-30 10962545 2023-07-01 2024-06-30 10962545 frs-core:CurrentFinancialInstruments 2024-06-30 10962545 frs-core:Non-currentFinancialInstruments 2024-06-30 10962545 frs-core:RevaluationReserve 2024-06-30 10962545 frs-core:ShareCapital 2024-06-30 10962545 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10962545
P&B Property Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
P&B Property Ltd
Contents
Contents

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

Page 1
P&B Property Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10962545

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 79,874 |  | 76,409
Investment Properties | 5 |  | 2,459,214 |  | 2,299,494
|  |  | 2,539,088 |  | 2,375,903
CURRENT ASSETS
Debtors | 6 | 45,873 |  | 19,250 |
Cash at bank and in hand |  | 5,333 |  | 11,434 |
|  | 51,206 |  | 30,684 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,494,948 ) |  | (1,291,249 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,443,742 ) |  | (1,260,565 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,095,346 |  | 1,115,338
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,136,483 ) |  | (1,077,255 )
NET (LIABILITIES)/ASSETS |  |  | (41,137 ) |  | 38,083
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Revaluation reserve | 10 |  | 249,535 |  | 249,535
Profit and Loss Account |  |  | (290,772 ) |  | (211,552 )
SHAREHOLDERS' FUNDS |  |  | (41,137) |  | 38,083

Page 1
Page 2
P&B Property 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 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

M A Bryan Director | S Perauer Director
16th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P&B Property Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
P&B Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10962545 . The registered office is 8a Sandyridge, Nether Poppleton, York, YO26 6LU.
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:

Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.4. 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.
2.5. 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 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
P&B Property 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: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 July 2024 | 108,599
Additions | 24,583
As at 30 June 2025 | 133,182
Depreciation
As at 1 July 2024 | 32,190
Provided during the period | 21,118
As at 30 June 2025 | 53,308
Net Book Value
As at 30 June 2025 | 79,874
As at 1 July 2024 | 76,409

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 2,299,494
Additions | 159,720
As at 30 June 2025 | 2,459,214

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 45,873 |  | 19,250

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 6,447 |  | 10,982
Other loans | - |  | 61,139
Other creditors | 1,487,603 |  | 1,217,794
Taxation and social security | 898 |  | 1,334
| 1,494,948 |  | 1,291,249

Page 4
Page 5
P&B Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 22,994 |  | 24,905
Other loans | 1,113,489 |  | 1,052,350
| 1,136,483 |  | 1,077,255

9. Secured Creditors
Of the creditors the following amounts are secured. Security is in the form of a charge over the property to which each loan relates.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,113,489 |  | 1,052,350

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 249,535
As at 30 June 2025 | 249,535

11. Related Party Transactions
During the period, the company entered into transactions with members of key management. At the balance sheet date, key management personnel were owed £429 (2024 - £620) by the company. This balance is repayable on demand and reported within creditors due within one year. There is no interest accruing on this balance.
Page 5