Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 00849658 Mrs Noreen Guy Mr Stephen Guy Mr William Guy Mrs Christina Kelly Mrs Christina Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00849658 2024-10-31 00849658 2025-10-31 00849658 2024-11-01 2025-10-31 00849658 frs-core:CurrentFinancialInstruments 2025-10-31 00849658 frs-core:PlantMachinery 2025-10-31 00849658 frs-core:PlantMachinery 2024-11-01 2025-10-31 00849658 frs-core:PlantMachinery 2024-10-31 00849658 frs-core:OtherReservesSubtotal 2025-10-31 00849658 frs-core:ShareCapital 2025-10-31 00849658 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 00849658 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00849658 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 00849658 frs-bus:SmallEntities 2024-11-01 2025-10-31 00849658 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 00849658 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 00849658 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 00849658 frs-bus:Director1 2024-11-01 2025-10-31 00849658 frs-bus:Director2 2024-11-01 2025-10-31 00849658 frs-bus:Director3 2024-11-01 2025-10-31 00849658 frs-bus:Director4 2024-11-01 2025-10-31 00849658 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 00849658 frs-countries:EnglandWales 2024-11-01 2025-10-31 00849658 2023-10-31 00849658 2024-10-31 00849658 2023-11-01 2024-10-31 00849658 frs-core:CurrentFinancialInstruments 2024-10-31 00849658 frs-core:OtherReservesSubtotal 2024-10-31 00849658 frs-core:ShareCapital 2024-10-31 00849658 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 00849658 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 00849658
Kerley & Guy Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Dorset Accountancy Limited
Unit 2.11, City & Provincial House
Surrey Close
Weymouth
Dorset
DT4 9GD
Kerley & Guy Limited
Contents
Contents

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

Page 1
Kerley & Guy Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 00849658

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,793 |  | 3,103
Investment Properties | 5 |  | 2,695,931 |  | 2,691,415
|  |  | 2,698,724 |  | 2,694,518
CURRENT ASSETS
Debtors | 6 | 10,911 |  | 7,434 |
Cash at bank and in hand |  | 31,998 |  | 51,029 |
|  | 42,909 |  | 58,463 |
Creditors: Amounts Falling Due Within One Year | 7 | (74,461 ) |  | (47,993 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,552 ) |  | 10,470
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,667,172 |  | 2,704,988
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (402,786 ) |  | (402,786 )
NET ASSETS |  |  | 2,264,386 |  | 2,302,202
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Other reserves |  |  | 10,199 |  | 10,199
Fair value reserve |  |  | 1,717,142 |  | 1,717,142
Profit and Loss Account |  |  | 536,045 |  | 573,861
SHAREHOLDERS' FUNDS |  |  | 2,264,386 |  | 2,302,202

Page 1
Page 2
Kerley & Guy Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Mrs Christina Kelly Director
26th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kerley & Guy Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Kerley & Guy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00849658 . The registered office is Ivy Lodge Dorchester Road, Wool, Wareham, Dorset, BH20 6EJ.
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 rents receivable on the company's investment properties.
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 | 10% reducing balance basis

2.4. Investment Properties
All investment properties are carried at fair value determined annually by the directors based on the estimated market values. 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: 3 (2024: 5)
3 5
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 12,113
As at 31 October 2025 | 12,113
Depreciation
As at 1 November 2024 | 9,010
Provided during the period | 310
As at 31 October 2025 | 9,320
Net Book Value
As at 31 October 2025 | 2,793
As at 1 November 2024 | 3,103

Page 3
Page 4
Kerley & Guy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 2,691,415
Additions | 4,516
As at 31 October 2025 | 2,695,931

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 528,832 |  | 528,832

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,675 |  | 7,250
Prepayments and accrued income | 236 |  | 184
| 10,911 |  | 7,434

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 1,221 |  | 1,191
Net wages | 84 |  | 84
Other creditors | 7,000 |  | 7,000
Accruals and deferred income | 1,580 |  | 1,534
Directors' loan accounts | 64,576 |  | 38,184
| 74,461 |  | 47,993

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4