Acorah Software Products - Accounts Production 16.7.461 false true true 31 July 2024 18 July 2023 false 1 August 2024 31 July 2025 31 July 2025 15009612 Mrs Nicola Ratchford Mr Robert Ratchford-Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15009612 2024-07-31 15009612 2025-07-31 15009612 2024-08-01 2025-07-31 15009612 frs-core:CurrentFinancialInstruments 2025-07-31 15009612 frs-core:MotorVehicles 2025-07-31 15009612 frs-core:MotorVehicles 2024-08-01 2025-07-31 15009612 frs-core:MotorVehicles 2024-07-31 15009612 frs-core:PlantMachinery 2025-07-31 15009612 frs-core:PlantMachinery 2024-08-01 2025-07-31 15009612 frs-core:PlantMachinery 2024-07-31 15009612 frs-core:ShareCapital 2025-07-31 15009612 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15009612 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15009612 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 15009612 frs-bus:SmallEntities 2024-08-01 2025-07-31 15009612 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 15009612 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 15009612 frs-bus:Director1 2024-08-01 2025-07-31 15009612 frs-bus:Director2 2024-08-01 2025-07-31 15009612 frs-countries:EnglandWales 2024-08-01 2025-07-31 15009612 2023-07-17 15009612 2024-07-31 15009612 2023-07-18 2024-07-31 15009612 frs-core:CurrentFinancialInstruments 2024-07-31 15009612 frs-core:ShareCapital 2024-07-31 15009612 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 15009612
Grey Spruce Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Sempar Accountancy and Tax Limited
Grey Spruce Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Grey Spruce Properties Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 15009612

| 31 July 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,875 |  | 14,899
|  |  | 11,875 |  | 14,899
CURRENT ASSETS
Stocks | 5 | 384,511 |  | 394,865 |
Debtors | 6 | 2,182 |  | - |
Cash at bank and in hand |  | 124,473 |  | 5,205 |
|  | 511,166 |  | 400,070 |
Creditors: Amounts Falling Due Within One Year | 7 | (619,584 ) |  | (476,275 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (108,418 ) |  | (76,205 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (96,543 ) |  | (61,306 )
NET LIABILITIES |  |  | (96,543 ) |  | (61,306 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (96,643 ) |  | (61,406 )
SHAREHOLDERS' FUNDS |  |  | (96,543) |  | (61,306)

Page 1
Page 2
Grey Spruce Properties Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mrs Nicola Ratchford Director | Mr Robert Ratchford-Barker Director
26 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Grey Spruce Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Grey Spruce Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15009612 . The registered office is 16 Moore Way, Blythe Bridge, Stoke-on-Trent, Staffordshire, ST11 9FL.
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.The director has agreed to provide continuing support for a period of at least 12 months from the date of signing the balance sheet.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. 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.
2.4. 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:

Plant & Machinery | 20% Reducing balance
Motor Vehicles | 25% Reducing balance

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: 2 (2024: 2)
2 2
Page 3
Page 4
Grey Spruce Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 630 | 19,194 | 19,824
Additions | 844 | - | 844
As at 31 July 2025 | 1,474 | 19,194 | 20,668
Depreciation
As at 1 August 2024 | 126 | 4,799 | 4,925
Provided during the period | 270 | 3,598 | 3,868
As at 31 July 2025 | 396 | 8,397 | 8,793
Net Book Value
As at 31 July 2025 | 1,078 | 10,797 | 11,875
As at 1 August 2024 | 504 | 14,395 | 14,899

5. Stocks

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 384,511 |  | 394,865

6. Debtors

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | 2,182 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 124 |  | -
Other taxes and social security | - |  | 1,675
Accruals and deferred income | 1,008 |  | 1,728
Directors' loan accounts | 618,452 |  | 472,872
| 619,584 |  | 476,275

8. Share Capital

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4