Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10339344 Benjamin Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10339344 2024-08-31 10339344 2025-08-31 10339344 2024-09-01 2025-08-31 10339344 frs-core:CurrentFinancialInstruments 2025-08-31 10339344 frs-core:Non-currentFinancialInstruments 2025-08-31 10339344 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 10339344 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10339344 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 10339344 frs-core:ShareCapital 2025-08-31 10339344 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10339344 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10339344 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10339344 frs-bus:SmallEntities 2024-09-01 2025-08-31 10339344 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10339344 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10339344 frs-core:CostValuation 2024-08-31 10339344 frs-core:CostValuation 2025-08-31 10339344 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 10339344 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 10339344 frs-bus:Director1 2024-09-01 2025-08-31 10339344 frs-countries:EnglandWales 2024-09-01 2025-08-31 10339344 2023-08-31 10339344 2024-08-31 10339344 2023-09-01 2024-08-31 10339344 frs-core:CurrentFinancialInstruments 2024-08-31 10339344 frs-core:Non-currentFinancialInstruments 2024-08-31 10339344 frs-core:ShareCapital 2024-08-31 10339344 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10339344
Green and Black Developments Ltd
Financial Statements
For The Year Ended 31 August 2025
SkyBridge Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10339344
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 734,637 734,637
Investments 5 1 1
734,638 734,638
CURRENT ASSETS
Debtors 6 - 402
Cash at bank and in hand 871,377 889,482
871,377 889,884
Creditors: Amounts Falling Due Within One Year 7 131,049 -
NET CURRENT ASSETS (LIABILITIES) 1,002,426 889,884
TOTAL ASSETS LESS CURRENT LIABILITIES 1,737,064 1,624,522
Creditors: Amounts Falling Due After More Than One Year 8 (480,727 ) (480,727 )
NET ASSETS 1,256,337 1,143,795
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account 1,256,037 1,143,495
SHAREHOLDERS' FUNDS 1,256,337 1,143,795
Page 1
Page 2
For the year ending 31 August 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
Benjamin Williams
Director
2 April 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Green and Black Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10339344 . The registered office is Office 4 Sunningend Business Centre, 22 Lansdown Industrial Estate, Cheltenham, Gloucestershire, GL51 8PL.
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:
Freehold Not depreciated
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2024 734,637
As at 31 August 2025 734,637
Net Book Value
As at 31 August 2025 734,637
As at 1 September 2024 734,637
Page 3
Page 4
5. Investments
Associates
£
Cost or Valuation
As at 1 September 2024 1
As at 31 August 2025 1
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 1
As at 1 September 2024 1
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 402
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to participating interests (131,689 ) (640 )
Other creditors 640 640
(131,049 ) -
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 480,727 480,727
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
Page 4