Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04768511 Krishan Kumar Sunita Kumari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04768511 2025-03-31 04768511 2026-03-31 04768511 2025-04-01 2026-03-31 04768511 frs-core:CurrentFinancialInstruments 2026-03-31 04768511 frs-core:RevaluationReserve 2025-03-31 04768511 frs-core:RevaluationReserve 2026-03-31 04768511 frs-core:SharePremium 2025-03-31 04768511 frs-core:SharePremium 2026-03-31 04768511 frs-core:ShareCapital 2026-03-31 04768511 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04768511 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 04768511 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04768511 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04768511 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04768511 frs-bus:SmallEntities 2025-04-01 2026-03-31 04768511 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04768511 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04768511 frs-bus:Director1 2025-04-01 2026-03-31 04768511 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04768511 frs-countries:EnglandWales 2025-04-01 2026-03-31 04768511 2024-03-31 04768511 2025-03-31 04768511 2024-04-01 2025-03-31 04768511 frs-core:CurrentFinancialInstruments 2025-03-31 04768511 frs-core:RevaluationReserve 2025-03-31 04768511 frs-core:SharePremium 2025-03-31 04768511 frs-core:ShareCapital 2025-03-31 04768511 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04768511
Starmere Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Starmere Limited
Contents
Contents

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

Page 1
Starmere Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04768511

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,400,000 |  | 2,400,000
|  |  | 2,400,000 |  | 2,400,000
CURRENT ASSETS
Cash at bank and in hand |  | 142,134 |  | 77,447 |
|  | 142,134 |  | 77,447 |
Creditors: Amounts Falling Due Within One Year | 5 | (460,811 ) |  | (435,619 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (318,677 ) |  | (358,172 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,081,323 |  | 2,041,828
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (75,810 ) |  | (75,810 )
NET ASSETS |  |  | 2,005,513 |  | 1,966,018
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Share premium account |  |  | 185,000 |  | 185,000
Revaluation reserve | 7 |  | 323,193 |  | 323,193
Profit and Loss Account |  |  | 1,497,318 |  | 1,457,823
SHAREHOLDERS' FUNDS |  |  | 2,005,513 |  | 1,966,018

Page 1
Page 2
Starmere Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

Krishan Kumar Director
14 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Starmere Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Starmere Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04768511 . The registered office is 17 Shirwell Crescent, Furzton, Milton Keynes, MK4 1GA.
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 rental income receivable from investment properties. Income is recognised and recorded on an accrual basis and in accordance with the lease agreement.
Where rent free period is given to tenant, this is spread over the life of the lease in accordance with section 20.15a of FRS 102.
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
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 and 31 March 2026 | 2,400,000

Investment property comprises £2,076,807 (2025: £2,076,807). The fair value of the investment property has been arrived at on the basis of valuation carried our at year end by the Director. The valuation was made on an opne market basis by reference to evidence of transactions prices for similar properties.
Page 3
Page 4
Starmere Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 169,000 |  | 169,000
Other creditors | 270,527 |  | 255,000
Taxation and social security | 21,284 |  | 11,619
| 460,811 |  | 435,619

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2025 | 185,000 | 323,193 | 1,457,823
Profit for the year and total comprehensive income | - | - | 39,495
As at 31 March 2026 | 185,000 | 323,193 | 1,497,318

8. Related Party Transactions
Included within creditors is an amount of £236,668 (2025: £221,667). There are no terms of repayment or interest attached to this amount.
Included within creditors is an amount of £169,000 (2025: £169,000) due from a company controlled by the director. There are no terms of repayment or interest attached to this amount.
Page 4