Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12708874 Mrs A F Roger Mr J J Roger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12708874 2024-07-31 12708874 2025-07-31 12708874 2024-08-01 2025-07-31 12708874 frs-core:CurrentFinancialInstruments 2025-07-31 12708874 frs-core:Non-currentFinancialInstruments 2025-07-31 12708874 frs-core:ComputerEquipment 2025-07-31 12708874 frs-core:ComputerEquipment 2024-07-31 12708874 frs-core:ShareCapital 2025-07-31 12708874 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 12708874 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-07-31 12708874 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12708874 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12708874 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12708874 frs-bus:SmallEntities 2024-08-01 2025-07-31 12708874 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12708874 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12708874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-01 2025-07-31 12708874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 12708874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 12708874 frs-bus:Director1 2024-08-01 2025-07-31 12708874 frs-bus:Director2 2024-08-01 2025-07-31 12708874 frs-countries:EnglandWales 2024-08-01 2025-07-31 12708874 2023-07-31 12708874 2024-07-31 12708874 2023-08-01 2024-07-31 12708874 frs-core:CurrentFinancialInstruments 2024-07-31 12708874 frs-core:Non-currentFinancialInstruments 2024-07-31 12708874 frs-core:ShareCapital 2024-07-31 12708874 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12708874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 12708874
79 Upton Road Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12708874
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 615,000 447,636
615,000 447,636
CURRENT ASSETS
Debtors 6 300 -
Cash at bank and in hand 7,582 3,774
7,882 3,774
Creditors: Amounts Falling Due Within One Year 7 (134,520 ) (123,391 )
NET CURRENT ASSETS (LIABILITIES) (126,638 ) (119,617 )
TOTAL ASSETS LESS CURRENT LIABILITIES 488,362 328,019
Creditors: Amounts Falling Due After More Than One Year 8 (390,888 ) (380,156 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,799 ) -
NET ASSETS/(LIABILITIES) 65,675 (52,137 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 135,565 -
Profit and Loss Account (69,892 ) (52,139 )
SHAREHOLDERS' FUNDS 65,675 (52,137)
Page 1
Page 2
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
Mrs A F Roger
Director
Mr J J Roger
Director
23/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
79 Upton Road Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12708874 . The registered office is Treetops Boarmans Lane, Brookland, Romney Marsh, Kent, TN29 9QU.
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 represents rents receivable on investment properties for the accounting period.
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
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. 
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 August 2024 1,389
As at 31 July 2025 1,389
Depreciation
As at 1 August 2024 1,389
As at 31 July 2025 1,389
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 447,636
Revaluations 167,364
As at 31 July 2025 615,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 447,636 447,636
The investment properties were revalued on an open market basis at the financial year-end 31st July 2025, by the directors of the company. The combined value of the investment properties at the financial year-end 31st July 2025 was £615,000.

Valuation in 2025: £167,364
Cost £447,636
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 300 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,699 2
Other loans - 2,172
Other creditors 126,821 121,217
134,520 123,391
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Mortgage 390,888 377,802
Other loans - 2,354
390,888 380,156
Page 4
Page 5
9. Secured Creditors
The mortgages are secured by a charge over the assets in the company including the investment properties.
2025 2024
£ £
Bank loans and overdrafts 390,888 377,802
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 August 2024 - (52,139 )
Profit for the year and total comprehensive income - 117,812
Dividends paid - -
Transfer to/from Fair value reserve - (135,565)
Transfer to/from Profit & Loss Account 135,565 -
As at 31 July 2025 135,565 (69,892 )
12. Related Party Transactions
RW PARTNERSHIP LTDA company in which Mr Joshua Roger and Mrs Alice Roger are shareholders and have ultimate control.-300

RW PARTNERSHIP LTD

A company in which Mr Joshua Roger and Mrs Alice Roger are shareholders and have ultimate control.

-300

SUSSEX SURVEYING LIMITEDA company in which Mr Joshua Roger is the shareholders and has ultimate control.10051

SUSSEX SURVEYING LIMITED

A company in which Mr Joshua Roger is the shareholders and has ultimate control.

10051

Page 5