Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 25 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14893545 Mr Paul Fillary Mr Edwin Asamoah Mr Gurmeet Bhakar Mr Brian Henderson Mr Uduak Inko-Tariah Mr Anthony Opakunle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14893545 2024-05-31 14893545 2025-05-31 14893545 2024-06-01 2025-05-31 14893545 frs-core:CurrentFinancialInstruments 2025-05-31 14893545 frs-core:Non-currentFinancialInstruments 2025-05-31 14893545 frs-core:FurnitureFittings 2024-06-01 2025-05-31 14893545 frs-core:ShareCapital 2025-05-31 14893545 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14893545 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14893545 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14893545 frs-bus:SmallEntities 2024-06-01 2025-05-31 14893545 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14893545 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14893545 frs-bus:Director1 2024-06-01 2025-05-31 14893545 frs-bus:Director3 2024-06-01 2025-05-31 14893545 frs-bus:Director4 2024-06-01 2025-05-31 14893545 frs-bus:Director5 2024-06-01 2025-05-31 14893545 frs-bus:Director6 2024-06-01 2025-05-31 14893545 frs-bus:Director7 2024-06-01 2025-05-31 14893545 frs-countries:EnglandWales 2024-06-01 2025-05-31 14893545 2023-05-24 14893545 2024-05-31 14893545 2023-05-25 2024-05-31 14893545 frs-core:CurrentFinancialInstruments 2024-05-31 14893545 frs-core:Non-currentFinancialInstruments 2024-05-31 14893545 frs-core:ShareCapital 2024-05-31 14893545 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14893545
Penventon Court residents Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Michael Stuart Associates
Penventon Court residents Limited
Contents
Contents

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

Page 1
Penventon Court residents Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14893545

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 145,250 |  | -
|  |  | 145,250 |  | -
CURRENT ASSETS
Cash at bank and in hand |  | 1,073 |  | 6 |
|  | 1,073 |  | 6 |
Creditors: Amounts Falling Due Within One Year | 5 | (21,208 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,135 ) |  | 6
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 125,115 |  | 6
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (124,500 ) |  | -
NET ASSETS |  |  | 615 |  | 6
CAPITAL AND RESERVES
Called up share capital | 7 |  | 6 |  | 6
Profit and Loss Account |  |  | 609 |  | -
SHAREHOLDERS' FUNDS |  |  | 615 |  | 6

Page 1
Page 2
Penventon Court residents 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 Paul Fillary Director
24/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Penventon Court residents Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Penventon Court residents Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14893545 . The registered office is Brooklands South Chase, Danbury, Chelmsford, Essex, CM3 4LL.
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. 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:

Fixtures & Fittings | 25% straight Line

2.3. 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.
2.4. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | -
Additions | 145,250
As at 31 May 2025 | 145,250

Page 3
Page 4
Penventon Court residents Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,750 |  | -
Other creditors | 315 |  | -
Taxation and social security | 143 |  | -
| 21,208 |  | -

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 124,500 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6 |  | 6

8. Related Party Transactions
The company owns the freehold of 25 Penventon Court . The following Directors contributed funds in equal amounts of £20,750 towards its purchase a total of £145,250. The amounts contributed are provided interest free and unsecured. The contributions are loans, likely to be repaid after 1 year or on sale of a share of the freehold.
Mr. Edwin Asamoah
Mr. Gurmeet Bhaker
Mr. Paul Fillary
Mr. Christopher Hall
Mr. Brian Henderson
Mr. Anthony Opakunle
Mr. Uduak Inko-Tariah
Page 4