Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07718744 Mrs H J Hudson Mr T Hudson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07718744 2024-07-31 07718744 2025-07-31 07718744 2024-08-01 2025-07-31 07718744 frs-core:CurrentFinancialInstruments 2025-07-31 07718744 frs-core:Non-currentFinancialInstruments 2025-07-31 07718744 frs-core:ComputerEquipment 2025-07-31 07718744 frs-core:ComputerEquipment 2024-08-01 2025-07-31 07718744 frs-core:ComputerEquipment 2024-07-31 07718744 frs-core:MotorVehicles 2025-07-31 07718744 frs-core:MotorVehicles 2024-08-01 2025-07-31 07718744 frs-core:MotorVehicles 2024-07-31 07718744 frs-core:ShareCapital 2025-07-31 07718744 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 07718744 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-07-31 07718744 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07718744 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07718744 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 07718744 frs-bus:SmallEntities 2024-08-01 2025-07-31 07718744 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 07718744 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07718744 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 07718744 frs-bus:OrdinaryShareClass1 2025-07-31 07718744 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 07718744 frs-bus:OrdinaryShareClass2 2025-07-31 07718744 frs-bus:OrdinaryShareClass3 2024-08-01 2025-07-31 07718744 frs-bus:OrdinaryShareClass3 2025-07-31 07718744 frs-bus:OrdinaryShareClass4 2024-08-01 2025-07-31 07718744 frs-bus:OrdinaryShareClass4 2025-07-31 07718744 frs-bus:OrdinaryShareClass5 2024-08-01 2025-07-31 07718744 frs-bus:OrdinaryShareClass5 2025-07-31 07718744 frs-core:DeferredTaxation 2024-08-01 2025-07-31 07718744 frs-core:DeferredTaxation 2024-07-31 07718744 frs-core:DeferredTaxation 2025-07-31 07718744 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-01 2025-07-31 07718744 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 07718744 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 07718744 frs-bus:Director1 2024-08-01 2025-07-31 07718744 frs-bus:Director2 2024-08-01 2025-07-31 07718744 frs-countries:EnglandWales 2024-08-01 2025-07-31 07718744 2023-07-31 07718744 2024-07-31 07718744 2023-08-01 2024-07-31 07718744 frs-core:CurrentFinancialInstruments 2024-07-31 07718744 frs-core:Non-currentFinancialInstruments 2024-07-31 07718744 frs-core:ShareCapital 2024-07-31 07718744 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 07718744 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 07718744 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 07718744 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31 07718744 frs-bus:OrdinaryShareClass4 2023-08-01 2024-07-31 07718744 frs-bus:OrdinaryShareClass5 2023-08-01 2024-07-31 07718744 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 07718744
Charming Estates Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Charming Estates Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Charming Estates Limited
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Charming Estates Limited for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Charming Estates Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Charming Estates Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Charming Estates Limited and state those matters that we have agreed to state to the directors of Charming Estates Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Charming Estates Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Charming Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Charming Estates Limited . You consider that Charming Estates Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Charming Estates Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

31 March 2026

Raven Accounting (West Midlands) Limited
9-11 Stratford Road
Shirley
Solihull
B90 3LU
Page 1
Page 2
Charming Estates Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07718744

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 28,618 |  | 38,003
Investment Properties | 5 |  | 1,326,361 |  | 1,372,361
|  |  | 1,354,979 |  | 1,410,364
CURRENT ASSETS
Debtors | 6 | 2,136 |  | 2,646 |
Cash at bank and in hand |  | 1,650 |  | 1,991 |
|  | 3,786 |  | 4,637 |
Creditors: Amounts Falling Due Within One Year | 7 | (616,445 ) |  | (673,923 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (612,659 ) |  | (669,286 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 742,320 |  | 741,078
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,879 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (89,529 ) |  | (103,293 )
NET ASSETS |  |  | 652,791 |  | 633,906
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Fair value reserve | 11 |  | 297,991 |  | 286,491
Profit and Loss Account |  |  | 354,790 |  | 347,405
SHAREHOLDERS' FUNDS |  |  | 652,791 |  | 633,906

Page 2
Page 3
Charming Estates Limited
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

Mr T Hudson Director
31 March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Charming Estates Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Charming Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07718744 . The registered office is 11 Stratford Road, Shirley, Solihull, West Midlands, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 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:

Motor Vehicles | 25% on reducing balance
Computer Equipment | 20% on cost

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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Charming Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 August 2024 | 62,834 | 2,331 | 65,165
Additions | - | 398 | 398
Disposals | - | (1,233 ) | (1,233 )
As at 31 July 2025 | 62,834 | 1,496 | 64,330
Depreciation
As at 1 August 2024 | 25,225 | 1,937 | 27,162
Provided during the period | 9,402 | 136 | 9,538
Disposals | - | (988 ) | (988 )
As at 31 July 2025 | 34,627 | 1,085 | 35,712
Net Book Value
As at 31 July 2025 | 28,207 | 411 | 28,618
As at 1 August 2024 | 37,609 | 394 | 38,003

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 1,372,361
Revaluations | (46,000)
As at 31 July 2025 | 1,326,361

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | - |  | 1,289,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,136 |  | 2,646

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,995 |  | 4,660
Other creditors | 595,045 |  | 655,881
Taxation and social security | 17,405 |  | 13,382
| 616,445 |  | 673,923

Page 5
Page 6
Charming Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,879

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 August 2024 | 103,293 | 103,293
Deferred taxation | (13,764 ) | (13,764 )
Balance at 31 July 2025 | 89,529 | 89,529

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
3 Ordinary Shares of £ 1.00 each | 3 |  | 3
3 Ordinary A shares of £ 1.00 each | 3 |  | 3
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
1 Ordinary C shares of £ 1.00 each | 1 |  | 1
1 Ordinary D shares of £ 1.00 each | 1 |  | 1
1 Ordinary E shares of £ 1.00 each | 1 |  | 1
| 10 |  | 10

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | 286,491 | 347,405
Profit for the year and total comprehensive income | - | 20,886
Dividends paid | - | (2,000)
Transfer to/from Fair value reserve | - | (11,501)
Transfer to/from Profit & Loss Account | 11,500 | -
As at 31 July 2025 | 297,991 | 354,790

12. Related Party Transactions
During the year, total dividends of £500 (2024 - £500) were paid to the directors.
The directors of the company have loaned the company money which is interest free and repayable on demand. At the end of the year the outstanding amounts totalled £525,979 (2024 - £589,032)
Page 6