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 03139135 Mr Michael Hall Mrs Monica Hall Mr John Oak Mrs Christine Oak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03139135 2024-12-31 03139135 2025-12-31 03139135 2025-01-01 2025-12-31 03139135 frs-core:CurrentFinancialInstruments 2025-12-31 03139135 frs-core:Non-currentFinancialInstruments 2025-12-31 03139135 frs-core:PlantMachinery 2025-12-31 03139135 frs-core:PlantMachinery 2025-01-01 2025-12-31 03139135 frs-core:PlantMachinery 2024-12-31 03139135 frs-core:ShareCapital 2025-12-31 03139135 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03139135 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03139135 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03139135 frs-bus:SmallEntities 2025-01-01 2025-12-31 03139135 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03139135 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03139135 frs-bus:Director1 2025-01-01 2025-12-31 03139135 frs-bus:Director2 2025-01-01 2025-12-31 03139135 frs-bus:Director3 2025-01-01 2025-12-31 03139135 frs-bus:Director4 2025-01-01 2025-12-31 03139135 frs-countries:EnglandWales 2025-01-01 2025-12-31 03139135 2023-12-31 03139135 2024-12-31 03139135 2024-01-01 2024-12-31 03139135 frs-core:CurrentFinancialInstruments 2024-12-31 03139135 frs-core:Non-currentFinancialInstruments 2024-12-31 03139135 frs-core:ShareCapital 2024-12-31 03139135 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03139135
Coy Pond Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Coy Pond Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Coy Pond Developments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03139135

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 675 |  | 58
Investment Properties | 5 |  | 2,250,000 |  | 2,500,000
|  |  | 2,250,675 |  | 2,500,058
CURRENT ASSETS
Stocks | 6 | - |  | 10,000 |
Debtors | 7 | 30,342 |  | 508,345 |
Cash at bank and in hand |  | 112,234 |  | 70,146 |
|  | 142,576 |  | 588,491 |
Creditors: Amounts Falling Due Within One Year | 8 | (672,279 ) |  | (645,889 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (529,703 ) |  | (57,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,720,972 |  | 2,442,660
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (211,508 ) |  | (743,212 )
NET ASSETS |  |  | 1,509,464 |  | 1,699,448
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,509,364 |  | 1,699,348
SHAREHOLDERS' FUNDS |  |  | 1,509,464 |  | 1,699,448

Page 1
Page 2
Coy Pond Developments Limited
Balance Sheet (continued)
As At 31 December 2025
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 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 Monica Hall Director
1 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Coy Pond Developments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Coy Pond Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03139135 . The registered office is Alum House , 5 Alum Chine Road, Westbourne, Dorset, BH4 8DT.
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.
These financial statements are presented in pound sterling which is the functional currency of the company.
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 property. Turnover is reduced for rebates and other similar allowances.
Sale of properties
Turnover from the sale of properties is recognised when the significant risks and rewards of ownership of the properties has transferred to the buyer.
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 | 25% reducing balance

2.4. 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.
2.5. 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.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 3
Page 4
Coy Pond Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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 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.
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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 2,030
Additions | 682
As at 31 December 2025 | 2,712
Depreciation
As at 1 January 2025 | 1,972
Provided during the period | 65
As at 31 December 2025 | 2,037
Net Book Value
As at 31 December 2025 | 675
As at 1 January 2025 | 58

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 2,500,000
Revaluations | (250,000)
As at 31 December 2025 | 2,250,000

Page 4
Page 5
Coy Pond Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 10,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,369 |  | 1,173
Prepayments and accrued income | 10,973 |  | 7,112
Other debtors | - |  | 500,060
| 30,342 |  | 508,345

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,637 |  | 1,559
Bank loans and overdrafts | 53,242 |  | 61,525
Other taxes and social security | 23,713 |  | 19,198
Other creditors | 550,573 |  | 524,415
Accruals and deferred income | 36,114 |  | 39,192
| 672,279 |  | 645,889

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 211,508 |  | 743,212

10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured for which a fixed charge is held against freehold property contained within investment properties.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 264,750 |  | 804,737

11. Share Capital

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

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