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 04704715 Angharad Fell Colin Fell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04704715 2024-06-30 04704715 2025-06-30 04704715 2024-07-01 2025-06-30 04704715 frs-core:CurrentFinancialInstruments 2025-06-30 04704715 frs-core:Non-currentFinancialInstruments 2025-06-30 04704715 frs-core:ComputerEquipment 2025-06-30 04704715 frs-core:ComputerEquipment 2024-07-01 2025-06-30 04704715 frs-core:ComputerEquipment 2024-06-30 04704715 frs-core:FurnitureFittings 2025-06-30 04704715 frs-core:FurnitureFittings 2024-07-01 2025-06-30 04704715 frs-core:FurnitureFittings 2024-06-30 04704715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 04704715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04704715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 04704715 frs-core:RevaluationReserve 2024-06-30 04704715 frs-core:RevaluationReserve 2025-06-30 04704715 frs-core:ShareCapital 2025-06-30 04704715 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 04704715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-30 04704715 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04704715 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04704715 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04704715 frs-bus:SmallEntities 2024-07-01 2025-06-30 04704715 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04704715 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04704715 frs-bus:Director1 2024-07-01 2025-06-30 04704715 frs-bus:Director2 2024-07-01 2025-06-30 04704715 frs-countries:EnglandWales 2024-07-01 2025-06-30 04704715 2023-06-30 04704715 2024-06-30 04704715 2023-07-01 2024-06-30 04704715 frs-core:CurrentFinancialInstruments 2024-06-30 04704715 frs-core:Non-currentFinancialInstruments 2024-06-30 04704715 frs-core:RevaluationReserve 2024-06-30 04704715 frs-core:ShareCapital 2024-06-30 04704715 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04704715
E.N.D. PROPERTIES LTD.
Unaudited Financial Statements
For The Year Ended 30 June 2025
J K Business Services Ltd
E.N.D. PROPERTIES LTD.
Contents
Contents

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

Page 1
E.N.D. PROPERTIES LTD.
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 04704715

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,232,010 |  | 1,247,785
|  |  | 1,232,010 |  | 1,247,785
CURRENT ASSETS
Stocks | 5 | 10,373 |  | 15,454 |
Debtors | 6 | 15,080 |  | 21,971 |
Cash at bank and in hand |  | 34,440 |  | 54,181 |
|  | 59,893 |  | 91,606 |
Creditors: Amounts Falling Due Within One Year | 7 | (183,895 ) |  | (179,522 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (124,002 ) |  | (87,916 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,108,008 |  | 1,159,869
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (800,585 ) |  | (853,396 )
NET ASSETS |  |  | 307,423 |  | 306,473
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 492,811 |  | 492,811
Profit and Loss Account |  |  | (185,488 ) |  | (186,438 )
SHAREHOLDERS' FUNDS |  |  | 307,423 |  | 306,473

Page 1
Page 2
E.N.D. PROPERTIES 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

Angharad Fell Director
13/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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E.N.D. PROPERTIES LTD.
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
E.N.D. PROPERTIES LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 04704715 . The registered office is Tudor Farmhouse Hotel, High Street, Clearwell, Gloucestershire, GL16 8JS.
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. Research and Development
Research expenditure is written off against profits in the year in which it is incurred. Idenitifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasability can be demonstrated.
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:

Freehold | 2% Reducing Balance
Fixtures & Fittings | 10% Reducing Balance
Computer Equipment | 33% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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E.N.D. PROPERTIES LTD.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Intruments Issues' of FRS 102 to all of its financial linstruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of
impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that
occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present
value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss
is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was
recognised, the impairment is reversed. The reversal is such that the current carrying amount does not
exceed what the carrying amount would have been, had the impairment not previously been recognised. The
impairment reversal is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the company transfers the financial asset and substantially all the risks and rewards of
ownership to another entity, or if some significant risks and rewards of ownership are retained but control of
the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference
shares that are classified as debt, are initially recognised at transaction price unless the arrangement
constitutes a financing transaction, where the debt instrument is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are
not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or
cancelled.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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E.N.D. PROPERTIES LTD.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.9. 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.
2.10. 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: 30 (2024: 31)
30 31
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 July 2024 | 1,591,869 | 616,999 | 17,086 | 2,225,954
Additions | - | 10,090 | - | 10,090
As at 30 June 2025 | 1,591,869 | 627,089 | 17,086 | 2,236,044
Depreciation
As at 1 July 2024 | 440,880 | 520,470 | 16,819 | 978,169
Provided during the period | 23,489 | 2,245 | 131 | 25,865
As at 30 June 2025 | 464,369 | 522,715 | 16,950 | 1,004,034
Net Book Value
As at 30 June 2025 | 1,127,500 | 104,374 | 136 | 1,232,010
As at 1 July 2024 | 1,150,989 | 96,529 | 267 | 1,247,785

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,373 |  | 15,454

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E.N.D. PROPERTIES LTD.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,080 |  | 10,027
Other debtors | - |  | 11,944
| 15,080 |  | 21,971

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 45,899 |  | 57,912
Bank loans and overdrafts | 36,312 |  | 36,326
Other creditors | 51,053 |  | 37,399
Taxation and social security | 50,631 |  | 47,885
| 183,895 |  | 179,522

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 561,810 |  | 586,376
Other creditors | 238,775 |  | 267,020
| 800,585 |  | 853,396

9. Share Capital

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

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 July 2024 | 492,811 | (186,438 )
Profit for the year and total comprehensive income | - | 950
As at 30 June 2025 | 492,811 | (185,488 )

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