Acorah Software Products - Accounts Production 19.1.200 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11343969 S R Rew A C Rew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11343969 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-11-30 11343969 2024-11-30 11343969 2025-11-30 11343969 2024-12-01 2025-11-30 11343969 frs-core:CurrentFinancialInstruments 2025-11-30 11343969 frs-core:Non-currentFinancialInstruments 2025-11-30 11343969 frs-core:BetweenOneFiveYears 2025-11-30 11343969 frs-core:FurnitureFittings 2024-12-01 2025-11-30 11343969 frs-core:NetGoodwill 2025-11-30 11343969 frs-core:NetGoodwill 2024-12-01 2025-11-30 11343969 frs-core:NetGoodwill 2024-11-30 11343969 frs-core:LandBuildings 2025-11-30 11343969 frs-core:LandBuildings 2024-12-01 2025-11-30 11343969 frs-core:LandBuildings 2024-11-30 11343969 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 11343969 frs-core:MotorVehicles 2024-12-01 2025-11-30 11343969 frs-core:PlantMachinery 2025-11-30 11343969 frs-core:PlantMachinery 2024-12-01 2025-11-30 11343969 frs-core:PlantMachinery 2024-11-30 11343969 frs-core:WithinOneYear 2025-11-30 11343969 frs-core:ShareCapital 2025-11-30 11343969 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11343969 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11343969 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11343969 frs-bus:SmallEntities 2024-12-01 2025-11-30 11343969 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11343969 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11343969 frs-core:CostValuation 2024-11-30 11343969 frs-core:CostValuation 2025-11-30 11343969 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 11343969 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 11343969 frs-bus:Director1 2024-12-01 2025-11-30 11343969 frs-bus:Director1 2024-11-30 11343969 frs-bus:Director1 2025-11-30 11343969 frs-bus:Director2 2024-12-01 2025-11-30 11343969 frs-countries:EnglandWales 2024-12-01 2025-11-30 11343969 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-11-30 11343969 2023-11-30 11343969 2024-11-30 11343969 2023-12-01 2024-11-30 11343969 frs-core:CurrentFinancialInstruments 2024-11-30 11343969 frs-core:Non-currentFinancialInstruments 2024-11-30 11343969 frs-core:BetweenOneFiveYears 2024-11-30 11343969 frs-core:WithinOneYear 2024-11-30 11343969 frs-core:ShareCapital 2024-11-30 11343969 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11343969
Livermead Cliff Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Livermead Cliff Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Livermead Cliff Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 11343969

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 55,757 |  | 60,074
Tangible Assets | 5 |  | 4,184,188 |  | 4,122,518
Investments | 6 |  | 1 |  | 1
|  |  | 4,239,946 |  | 4,182,593
CURRENT ASSETS
Stocks |  | 23,660 |  | 24,479 |
Debtors | 7 | 81,011 |  | 59,515 |
Cash at bank and in hand |  | 134,622 |  | 260,634 |
|  | 239,293 |  | 344,628 |
Creditors: Amounts Falling Due Within One Year | 8 | (478,774 ) |  | (521,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (239,481 ) |  | (176,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,000,465 |  | 4,005,834
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (761,967 ) |  | (779,489 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (68,659 ) |  | (52,541 )
NET ASSETS |  |  | 3,169,839 |  | 3,173,804
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2,883,997 |  | 2,883,997
Profit and Loss Account |  |  | 285,842 |  | 289,807
SHAREHOLDERS' FUNDS |  |  | 3,169,839 |  | 3,173,804

Page 1
Page 2
Livermead Cliff Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

A C Rew Director
16 April 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Livermead Cliff Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Livermead Cliff Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11343969 . The registered office is Haldon House, 4 Castle Road, Torquay, Devon, TQ1 3BG.
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 financial statements have been prepared on the going concern basis albeit that there are net current liabilities reported on the balance sheet.
The directors have reviewed the management figures since the balance sheet date and a cash flow forecast for the next 12 months and are satisfied that the company will continue to trade profitably and that it has the finances in place to do so.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Turnover in respect of hotel accommodation and events, such as weddings, is recognised at the date of the stay or event. Deposits received in advance are deferred until this date. Other sales are recognised on the day of delivery.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.5. 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 | None
Motor Vehicles | 10% on reducing balance
Fixtures & Fittings | 10% on reducing balance

No depreciation is provided on freehold property, as the directors consider that the residual value of the company's properties is such that depreciation would be immaterial. The company has a policy and practice of regular maintenance and repair, charges for which are recognised in the profit and loss account, such that these assets are kept to their previously assessed standard of performance and the properties are unlikely to suffer from economic or technological obsolescence.
Page 3
Page 4
Livermead Cliff Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. 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.
2.8. 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.
2.9. 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: 47 (2024: 51)
47 51
Page 4
Page 5
Livermead Cliff Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 86,333
As at 30 November 2025 | 86,333
Amortisation
As at 1 December 2024 | 26,259
Provided during the period | 4,317
As at 30 November 2025 | 30,576
Net Book Value
As at 30 November 2025 | 55,757
As at 1 December 2024 | 60,074

5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 3,896,787 | 347,764 | 4,244,551
Additions | - | 91,639 | 91,639
As at 30 November 2025 | 3,896,787 | 439,403 | 4,336,190
Depreciation
As at 1 December 2024 | - | 122,033 | 122,033
Provided during the period | - | 29,969 | 29,969
As at 30 November 2025 | - | 152,002 | 152,002
Net Book Value
As at 30 November 2025 | 3,896,787 | 287,401 | 4,184,188
As at 1 December 2024 | 3,896,787 | 225,731 | 4,122,518

Page 5
Page 6
Livermead Cliff Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 1
As at 30 November 2025 | 1
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 1
As at 1 December 2024 | 1

Fixed asset investments represent investment in subsidiaries and are recognised at cost.
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,100 |  | 5,466
Other debtors | 72,911 |  | 54,049
| 81,011 |  | 59,515

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,515 |  | 9,783
Trade creditors | 69,705 |  | 89,364
Bank loans and overdrafts | 74,437 |  | 79,438
Other creditors | 218,648 |  | 218,435
Taxation and social security | 102,469 |  | 124,367
| 478,774 |  | 521,387

Page 6
Page 7
Livermead Cliff Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 62,030 |  | 5,114
Bank loans | 624,937 |  | 699,375
Other creditors | 75,000 |  | 75,000
| 761,967 |  | 779,489

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 347,185 |  | 416,622

10. Secured Creditors
Of the creditors the following amounts are secured.
The bank loans and borrowings are secured by way of fixed and floating charges over the company's property and other assets.
Hire purchase and finance lease liabilities are secured against the assets to which the contracts relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 75,545 |  | 14,897
Bank loans and overdrafts | 694,375 |  | 763,813

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,515 |  | 9,783
Later than one year and not later than five years | 62,030 |  | 5,114
| 75,545 |  | 14,897
| 75,545 |  | 14,897

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,883,997 |  | 2,883,997

Page 7
Page 8
Livermead Cliff Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Anthony Rew | 36,031 | 46,465 | 36,031 | - | 46,465

The above loans are unsecured and repayable on demand and interest is charged at HMRC prescribed rates on overdrawn balances.
Page 8