Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05089941 M V Evans M V Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05089941 2024-12-31 05089941 2025-12-31 05089941 2025-01-01 2025-12-31 05089941 frs-core:CurrentFinancialInstruments 2025-12-31 05089941 frs-core:PlantMachinery 2025-12-31 05089941 frs-core:PlantMachinery 2025-01-01 2025-12-31 05089941 frs-core:PlantMachinery 2024-12-31 05089941 frs-core:ShareCapital 2025-12-31 05089941 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05089941 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05089941 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05089941 frs-bus:SmallEntities 2025-01-01 2025-12-31 05089941 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05089941 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05089941 frs-bus:Director1 2025-01-01 2025-12-31 05089941 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05089941 frs-countries:EnglandWales 2025-01-01 2025-12-31 05089941 2023-12-31 05089941 2024-12-31 05089941 2024-01-01 2024-12-31 05089941 frs-core:CurrentFinancialInstruments 2024-12-31 05089941 frs-core:ShareCapital 2024-12-31 05089941 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05089941
Pebble Hill Property Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Pebble Hill Property Limited
Contents
Contents

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

Page 1
Pebble Hill Property Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05089941

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 198 |  | 747 |
Cash at bank and in hand |  | 13,228 |  | 10,319 |
|  | 13,426 |  | 11,066 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,652 ) |  | (7,363 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,774 |  | 3,703
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,774 |  | 3,703
NET ASSETS |  |  | 10,774 |  | 3,703
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2,000 |  | 2,000
Profit and Loss Account |  |  | 8,774 |  | 1,703
SHAREHOLDERS' FUNDS |  |  | 10,774 |  | 3,703

For the year ending 31 December 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

M V Evans Director
4 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pebble Hill Property Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Pebble Hill Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05089941 . The registered office is Conwy Business Centre, Junction Way, Llandudno Junction, Conwy, LL31 9XX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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 provision of property related services in the ordinary course of the company's activities. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 | Fully depreciated

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other
comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive
income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
Pebble Hill Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 1,219
Disposals | (1,219 )
As at 31 December 2025 | -
Depreciation
As at 1 January 2025 | 1,219
Disposals | (1,219 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 198 |  | 747

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 883 |  | 7,084
Taxation and social security | 1,769 |  | 279
| 2,652 |  | 7,363

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

8. Related Party Transactions
The director makes an interest free loan available to the company which is repayable on demand. The amount outstanding from the company to the director is £108 (2024 - £114).
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