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 12101340 Mr Justin Pemberton Mrs Petra Pemberton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12101340 2024-07-31 12101340 2025-07-31 12101340 2024-08-01 2025-07-31 12101340 frs-core:CurrentFinancialInstruments 2025-07-31 12101340 frs-core:Non-currentFinancialInstruments 2025-07-31 12101340 frs-core:BetweenOneFiveYears 2025-07-31 12101340 frs-core:FurnitureFittings 2025-07-31 12101340 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12101340 frs-core:FurnitureFittings 2024-07-31 12101340 frs-core:MotorVehicles 2025-07-31 12101340 frs-core:MotorVehicles 2024-08-01 2025-07-31 12101340 frs-core:MotorVehicles 2024-07-31 12101340 frs-core:WithinOneYear 2025-07-31 12101340 frs-core:ShareCapital 2025-07-31 12101340 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12101340 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12101340 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12101340 frs-bus:SmallEntities 2024-08-01 2025-07-31 12101340 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12101340 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12101340 frs-bus:Director1 2024-08-01 2025-07-31 12101340 frs-bus:Director2 2024-08-01 2025-07-31 12101340 frs-countries:EnglandWales 2024-08-01 2025-07-31 12101340 2023-07-31 12101340 2024-07-31 12101340 2023-08-01 2024-07-31 12101340 frs-core:CurrentFinancialInstruments 2024-07-31 12101340 frs-core:Non-currentFinancialInstruments 2024-07-31 12101340 frs-core:BetweenOneFiveYears 2024-07-31 12101340 frs-core:WithinOneYear 2024-07-31 12101340 frs-core:ShareCapital 2024-07-31 12101340 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12101340
Pemberton Property Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
RED 76 Tax
ICAEW - Chartered Accountants
20-22 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12101340
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,718 164
Investment Properties 5 1,337,675 962,566
1,365,393 962,730
CURRENT ASSETS
Cash at bank and in hand 995 29,431
995 29,431
Creditors: Amounts Falling Due Within One Year 6 (541,901 ) (425,281 )
NET CURRENT ASSETS (LIABILITIES) (540,906 ) (395,850 )
TOTAL ASSETS LESS CURRENT LIABILITIES 824,487 566,880
Creditors: Amounts Falling Due After More Than One Year 7 (939,421 ) (682,440 )
NET LIABILITIES (114,934 ) (115,560 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (114,936 ) (115,562 )
SHAREHOLDERS' FUNDS (114,934) (115,560)
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
Mr Justin Pemberton
Director
02/03/2026
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
Pemberton Property Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12101340 . The registered office is 20-22 Venture West, Greenham Business Park, Newbury, Berkshire, RG19 6HX.
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% Straight Line
Fixtures & Fittings 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. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 August 2024 - 1,127 1,127
Additions 32,997 - 32,997
As at 31 July 2025 32,997 1,127 34,124
Depreciation
As at 1 August 2024 - 963 963
Provided during the period 5,402 41 5,443
As at 31 July 2025 5,402 1,004 6,406
Net Book Value
As at 31 July 2025 27,595 123 27,718
As at 1 August 2024 - 164 164
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 962,566
Additions 254,624
Disposals 30,109
Revaluations 90,376
As at 31 July 2025 1,337,675
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 3,661 -
Trade creditors (1 ) -
Other taxes and social security 95 -
Other creditors 154,865 66,566
Accruals and deferred income 1,000 1,000
Directors' loan accounts 382,281 357,715
541,901 425,281
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 23,700 -
Bank loans 915,721 682,440
939,421 682,440
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,661 -
Later than one year and not later than five years 23,700 -
27,361 -
27,361 -
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 2 2
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