Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 00926895 C T Bevan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00926895 2024-07-31 00926895 2025-07-31 00926895 2024-08-01 2025-07-31 00926895 frs-core:CurrentFinancialInstruments 2025-07-31 00926895 frs-core:Non-currentFinancialInstruments 2025-07-31 00926895 frs-core:PlantMachinery 2025-07-31 00926895 frs-core:PlantMachinery 2024-08-01 2025-07-31 00926895 frs-core:PlantMachinery 2024-07-31 00926895 frs-core:ShareCapital 2025-07-31 00926895 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 00926895 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 00926895 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 00926895 frs-bus:SmallEntities 2024-08-01 2025-07-31 00926895 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 00926895 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 00926895 frs-core:ListedExchangeTraded 2025-07-31 00926895 frs-core:ListedExchangeTraded 2024-07-31 00926895 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-07-31 00926895 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-07-31 00926895 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-07-31 00926895 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-07-31 00926895 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-07-31 00926895 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-07-31 00926895 frs-bus:Director1 2024-08-01 2025-07-31 00926895 frs-bus:Director1 2024-07-31 00926895 frs-bus:Director1 2025-07-31 00926895 frs-countries:EnglandWales 2024-08-01 2025-07-31 00926895 2023-07-31 00926895 2024-07-31 00926895 2023-08-01 2024-07-31 00926895 frs-core:CurrentFinancialInstruments 2024-07-31 00926895 frs-core:Non-currentFinancialInstruments 2024-07-31 00926895 frs-core:ShareCapital 2024-07-31 00926895 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 00926895
Wraysbury Estates Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
FMTA Tax Ltd t/a fmta.uk
93 Beaumont Road
Petts Wood
Orpington
Kent
BR5 1JH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00926895
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54 68
Investment Properties 5 374,540 374,540
Investments 6 305,785 508,083
680,379 882,691
CURRENT ASSETS
Debtors 7 251,072 218,278
Cash at bank and in hand 226,228 79,742
477,300 298,020
Creditors: Amounts Falling Due Within One Year 8 (17,418 ) (20,368 )
NET CURRENT ASSETS (LIABILITIES) 459,882 277,652
TOTAL ASSETS LESS CURRENT LIABILITIES 1,140,261 1,160,343
Creditors: Amounts Falling Due After More Than One Year 9 (406,899 ) (451,899 )
NET ASSETS 733,362 708,444
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 733,262 708,344
SHAREHOLDERS' FUNDS 733,362 708,444
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
C T Bevan
Director
15/11/2025
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
Wraysbury Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00926895 . The registered office is 93 Beaumont Road, Petts Wood, Orpington, BR5 1JH.
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:
Plant & Machinery 20% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 3,025
As at 31 July 2025 3,025
Depreciation
As at 1 August 2024 2,957
Provided during the period 14
As at 31 July 2025 2,971
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2025 54
As at 1 August 2024 68
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 and 31 July 2025 374,540
6. Investments
Listed
£
Cost or Valuation
As at 1 August 2024 508,083
Additions 1,032,214
Disposals (1,234,512 )
As at 31 July 2025 305,785
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 305,785
As at 1 August 2024 508,083
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 699 1,063
Due after more than one year
Other debtors 250,373 217,215
251,072 218,278
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2 ) -
Other creditors 7,014 10,001
Taxation and social security 10,406 10,367
17,418 20,368
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 20,040 30,040
Other creditors 386,859 421,859
406,899 451,899
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within creditors (current liabilities and long-term liabilities) are the following loans from directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Cyril Bevan 421,859 35,000 - - 386,859
The above loan is unsecured, interest free and repayable on demand.
Page 5