Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12615690 Mr James Baker Mr Daniel Anson-Hart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12615690 2024-07-31 12615690 2025-07-31 12615690 2024-08-01 2025-07-31 12615690 frs-core:CurrentFinancialInstruments 2025-07-31 12615690 frs-core:Non-currentFinancialInstruments 2025-07-31 12615690 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12615690 frs-core:FurnitureFittings 2025-07-31 12615690 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12615690 frs-core:FurnitureFittings 2024-07-31 12615690 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 12615690 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 12615690 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 12615690 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 12615690 frs-core:MotorVehicles 2024-08-01 2025-07-31 12615690 frs-core:PlantMachinery 2024-08-01 2025-07-31 12615690 frs-core:RevaluationReserve 2024-08-01 2025-07-31 12615690 frs-core:RevaluationReserve 2024-07-31 12615690 frs-core:RevaluationReserve 2025-07-31 12615690 frs-core:ShareCapital 2025-07-31 12615690 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 12615690 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-07-31 12615690 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12615690 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12615690 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12615690 frs-bus:SmallEntities 2024-08-01 2025-07-31 12615690 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12615690 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12615690 frs-bus:Director1 2024-08-01 2025-07-31 12615690 frs-bus:Director2 2024-08-01 2025-07-31 12615690 frs-countries:EnglandWales 2024-08-01 2025-07-31 12615690 2023-07-31 12615690 2024-07-31 12615690 2023-08-01 2024-07-31 12615690 frs-core:CurrentFinancialInstruments 2024-07-31 12615690 frs-core:Non-currentFinancialInstruments 2024-07-31 12615690 frs-core:RevaluationReserve 2024-07-31 12615690 frs-core:ShareCapital 2024-07-31 12615690 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12615690
Cornwall Living Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Property Business Accounts Ltd
Cornwall Living Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cornwall Living Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12615690

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,733,586 |  | 8,979,128
|  |  | 5,733,586 |  | 8,979,128
CURRENT ASSETS
Debtors | 5 | 411,620 |  | 535,645 |
Cash at bank and in hand |  | 158,343 |  | 5,927 |
|  | 569,963 |  | 541,572 |
Creditors: Amounts Falling Due Within One Year | 6 | 290,990 |  | (1,017,165 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 860,953 |  | (475,593 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,594,539 |  | 8,503,535
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,726,712 ) |  | (7,178,140 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (27,981 ) |  | (579,853 )
NET (LIABILITIES)/ASSETS |  |  | (2,160,154 ) |  | 745,542
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve | 9 |  | - |  | 2,472,006
Profit and Loss Account |  |  | (2,160,156 ) |  | (1,726,466 )
SHAREHOLDERS' FUNDS |  |  | (2,160,154) |  | 745,542

Page 1
Page 2
Cornwall Living Ltd
Balance Sheet (continued)
As At 31 July 2025
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 James Baker Director | Mr Daniel Anson-Hart Director
06/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cornwall Living Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Cornwall Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12615690 . The registered office is Office 313 Coinage House, 2 Princes Street, Truro, Cornwall, TR1 2ES.
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 | Open market value
Leasehold | Open market value
Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost or Valuation
As at 1 August 2024 | 8,977,500 | 2,894 | 8,980,394
Revaluation | (3,245,000 ) | - | (3,245,000 )
As at 31 July 2025 | 5,732,500 | 2,894 | 5,735,394
Depreciation
As at 1 August 2024 | - | 1,266 | 1,266
Provided during the period | - | 542 | 542
As at 31 July 2025 | - | 1,808 | 1,808

...CONTINUED
Page 3
Page 4
Cornwall Living Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 5,732,500 | 1,086 | 5,733,586
As at 1 August 2024 | 8,977,500 | 1,628 | 8,979,128

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 411,620 |  | 535,645

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (2 ) |  | -
Other creditors | (290,988) |  | 1,017,165
| (290,990 ) |  | 1,017,165

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 8,726,712 |  | 7,178,140

8. Share Capital

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

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | 2,472,006 | (1,726,466 )
Loss for year | - | (433,690)
Surplus on revaluation | (2,472,006 ) | -
Other comprehensive income for the year | (2,472,006 ) | -
Total comprehensive income for the year | (2,472,006) | (433,690 )
As at 31 July 2025 | - | (2,160,156 )

Page 4