Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03261471 Mr David Le Grys Ms Carol Ann Le Grys Mrs Sarah Gladstone Ms Carol Ann Le Grys iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03261471 2024-03-31 03261471 2025-03-31 03261471 2024-04-01 2025-03-31 03261471 frs-core:CurrentFinancialInstruments 2025-03-31 03261471 frs-core:Non-currentFinancialInstruments 2025-03-31 03261471 frs-core:ComputerEquipment 2025-03-31 03261471 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03261471 frs-core:ComputerEquipment 2024-03-31 03261471 frs-core:PlantMachinery 2025-03-31 03261471 frs-core:PlantMachinery 2024-04-01 2025-03-31 03261471 frs-core:PlantMachinery 2024-03-31 03261471 frs-core:RevaluationReserve 2024-03-31 03261471 frs-core:RevaluationReserve 2025-03-31 03261471 frs-core:ShareCapital 2025-03-31 03261471 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03261471 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03261471 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03261471 frs-bus:SmallEntities 2024-04-01 2025-03-31 03261471 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03261471 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03261471 frs-bus:Director1 2024-04-01 2025-03-31 03261471 frs-bus:Director2 2024-04-01 2025-03-31 03261471 frs-bus:Director3 2024-04-01 2025-03-31 03261471 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03261471 frs-countries:EnglandWales 2024-04-01 2025-03-31 03261471 2023-03-31 03261471 2024-03-31 03261471 2023-04-01 2024-03-31 03261471 frs-core:CurrentFinancialInstruments 2024-03-31 03261471 frs-core:Non-currentFinancialInstruments 2024-03-31 03261471 frs-core:RevaluationReserve 2024-03-31 03261471 frs-core:ShareCapital 2024-03-31 03261471 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03261471
Berwick Developments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Lesstax2pay
Berwick Developments Limited
Contents
Contents

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

Page 1
Berwick Developments Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03261471

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,678 |  | 1,793
Investment Properties | 5 |  | 1,488,000 |  | 1,488,000
|  |  | 1,489,678 |  | 1,489,793
CURRENT ASSETS
Stocks | 6 | 6,500 |  | 6,500 |
Debtors | 7 | 212,599 |  | 127,942 |
Cash at bank and in hand |  | 218,099 |  | 429,310 |
|  | 437,198 |  | 563,752 |
Creditors: Amounts Falling Due Within One Year | 8 | (374,194 ) |  | (477,320 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 63,004 |  | 86,432
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,552,682 |  | 1,576,225
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,043,572 ) |  | (1,063,395 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (25,674 ) |  | (25,674 )
NET ASSETS |  |  | 483,436 |  | 487,156
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Revaluation reserve | 11 |  | 418,000 |  | 418,000
Profit and Loss Account |  |  | 65,426 |  | 69,146
SHAREHOLDERS' FUNDS |  |  | 483,436 |  | 487,156

Page 1
Page 2
Berwick Developments Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Ms Carol Ann Le Grys Director
18/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Berwick Developments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Berwick Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03261471 . The registered office is 8a Church Road, Welwyn Garden City, Hertfordshire, AL8 6PS.
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 | 25% Reducing Balance
Computer Equipment | 33.33% Straight Line

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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Berwick Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 6,234 | - | 6,234
Additions | - | 500 | 500
As at 31 March 2025 | 6,234 | 500 | 6,734
Depreciation
As at 1 April 2024 | 4,441 | - | 4,441
Provided during the period | 448 | 167 | 615
As at 31 March 2025 | 4,889 | 167 | 5,056
Net Book Value
As at 31 March 2025 | 1,345 | 333 | 1,678
As at 1 April 2024 | 1,793 | - | 1,793

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 1,488,000

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 6,500 |  | 6,500

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 212,599 |  | 127,942

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 181,450 |  | 181,576
Amounts owed to participating interests | 15,000 |  | 15,000
Other creditors | 177,744 |  | 280,744
| 374,194 |  | 477,320

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,043,572 |  | 1,063,395

Page 4
Page 5
Berwick Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Share Capital

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

11. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 418,000
As at 31 March 2025 | 418,000

Page 5