Acorah Software Products - Accounts Production 16.6.920 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09185339 Mrs Lea Edwards Mr Donald Wheatley Mrs Rebecca Wheatley Mr Bryan Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09185339 2024-05-31 09185339 2025-05-31 09185339 2024-06-01 2025-05-31 09185339 frs-core:CurrentFinancialInstruments 2025-05-31 09185339 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 09185339 frs-core:FurnitureFittings 2025-05-31 09185339 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09185339 frs-core:FurnitureFittings 2024-05-31 09185339 frs-core:NetGoodwill 2025-05-31 09185339 frs-core:NetGoodwill 2024-06-01 2025-05-31 09185339 frs-core:NetGoodwill 2024-05-31 09185339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 09185339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 09185339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 09185339 frs-core:MotorVehicles 2025-05-31 09185339 frs-core:MotorVehicles 2024-06-01 2025-05-31 09185339 frs-core:MotorVehicles 2024-05-31 09185339 frs-core:OtherResidualIntangibleAssets 2025-05-31 09185339 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 09185339 frs-core:OtherResidualIntangibleAssets 2024-05-31 09185339 frs-core:PlantMachinery 2025-05-31 09185339 frs-core:PlantMachinery 2024-06-01 2025-05-31 09185339 frs-core:PlantMachinery 2024-05-31 09185339 frs-core:ShareCapital 2025-05-31 09185339 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09185339 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09185339 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09185339 frs-bus:SmallEntities 2024-06-01 2025-05-31 09185339 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09185339 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09185339 frs-core:CostValuation 2024-05-31 09185339 frs-core:CostValuation 2025-05-31 09185339 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 09185339 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 09185339 frs-bus:Director1 2024-06-01 2025-05-31 09185339 frs-bus:Director2 2024-06-01 2025-05-31 09185339 frs-bus:Director3 2024-06-01 2025-05-31 09185339 frs-bus:Director4 2024-06-01 2025-05-31 09185339 frs-countries:EnglandWales 2024-06-01 2025-05-31 09185339 2023-05-31 09185339 2024-05-31 09185339 2023-06-01 2024-05-31 09185339 frs-core:CurrentFinancialInstruments 2024-05-31 09185339 frs-core:ShareCapital 2024-05-31 09185339 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09185339
Pier View (Brighton) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Johnston Wood Roach Ltd
Pier View (Brighton) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Pier View (Brighton) Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09185339

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 192,477 |  | 223,947
Tangible Assets | 5 |  | 128,893 |  | 147,125
Investments | 6 |  | 1 |  | 1
|  |  | 321,371 |  | 371,073
CURRENT ASSETS
Stocks | 7 | 8,000 |  | 8,000 |
Debtors | 8 | 78,766 |  | 67,303 |
Cash at bank and in hand |  | 111,828 |  | 61,126 |
|  | 198,594 |  | 136,429 |
Creditors: Amounts Falling Due Within One Year | 9 | (348,106 ) |  | (364,613 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (149,512 ) |  | (228,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 171,859 |  | 142,889
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (32,223 ) |  | (36,781 )
NET ASSETS |  |  | 139,636 |  | 106,108
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Profit and Loss Account |  |  | 139,632 |  | 106,104
SHAREHOLDERS' FUNDS |  |  | 139,636 |  | 106,108

Page 1
Page 2
Pier View (Brighton) Limited
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.
On behalf of the board

Mr Bryan Edwards Director
16 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Pier View (Brighton) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Pier View (Brighton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09185339 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Leasehold is being amortised evenly over its estimated useful life of fifteen years.
2.5. 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 | 20% on reducing balance
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance

2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.7. 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.
Page 3
Page 4
Pier View (Brighton) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.8. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 15)
14 15
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 307,402 | 10,958 | 318,360
As at 31 May 2025 | 307,402 | 10,958 | 318,360
Amortisation
As at 1 June 2024 | 92,221 | 2,192 | 94,413
Provided during the period | 30,740 | 730 | 31,470
As at 31 May 2025 | 122,961 | 2,922 | 125,883
Net Book Value
As at 31 May 2025 | 184,441 | 8,036 | 192,477
As at 1 June 2024 | 215,181 | 8,766 | 223,947

Page 4
Page 5
Pier View (Brighton) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 121,030 | 16,131 | 19,275 | 76,401 | 232,837
Additions | - | 10,449 | - | 1,010 | 11,459
As at 31 May 2025 | 121,030 | 26,580 | 19,275 | 77,411 | 244,296
Depreciation
As at 1 June 2024 | 29,731 | 7,236 | 14,728 | 34,017 | 85,712
Provided during the period | 18,260 | 2,011 | 909 | 8,511 | 29,691
As at 31 May 2025 | 47,991 | 9,247 | 15,637 | 42,528 | 115,403
Net Book Value
As at 31 May 2025 | 73,039 | 17,333 | 3,638 | 34,883 | 128,893
As at 1 June 2024 | 91,299 | 8,895 | 4,547 | 42,384 | 147,125

6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 June 2024 | 1
As at 31 May 2025 | 1
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 1
As at 1 June 2024 | 1

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 8,000 |  | 8,000

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 74,279 |  | 62,879
Other debtors | 4,487 |  | 4,424
| 78,766 |  | 67,303

Page 5
Page 6
Pier View (Brighton) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 19,897 |  | 85,937
Amounts owed to group undertakings | 257,790 |  | 288,002
Other creditors | 7,036 |  | (69,765)
Taxation and social security | 63,383 |  | 60,439
| 348,106 |  | 364,613

10. Share Capital

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

Page 6