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Registered number: 01253002
Shotstone Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01253002
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,419 49,465
Investment Properties 5 1,620,000 1,503,063
Investments 6 491,518 491,518
2,148,937 2,044,046
CURRENT ASSETS
Debtors 7 2,959 3,091
Cash at bank and in hand 168,670 56,012
171,629 59,103
Creditors: Amounts Falling Due Within One Year 9 (23,078 ) (41,899 )
NET CURRENT ASSETS (LIABILITIES) 148,551 17,204
TOTAL ASSETS LESS CURRENT LIABILITIES 2,297,488 2,061,250
Creditors: Amounts Falling Due After More Than One Year 10 (135,114 ) (147,478 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (170,245 ) (92,344 )
NET ASSETS 1,992,129 1,821,428
CAPITAL AND RESERVES
Called up share capital 12 20,000 20,000
Revaluation reserve 13 962,970 486,033
Profit and Loss Account 1,009,159 1,315,395
SHAREHOLDERS' FUNDS 1,992,129 1,821,428
Page 1
Page 2
For the year ending 30 September 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 Anthony Burton
Director
14 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shotstone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01253002 . The registered office is Office 11 Navigation Business Centre, Mill Gate, Newark, Nottinghamshire, NG24 4TS.
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.
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:
Motor Vehicles 25% RB
Fixtures & Fittings 25% on cost
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.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that a Company would receive for the asset if it were to be sold at the balance sheet date.
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2.7. 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: 3 (2024: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 October 2024 74,981 6,131 81,112
Additions - 462 462
As at 30 September 2025 74,981 6,593 81,574
Depreciation
As at 1 October 2024 25,832 5,815 31,647
Provided during the period 12,287 221 12,508
As at 30 September 2025 38,119 6,036 44,155
Net Book Value
As at 30 September 2025 36,862 557 37,419
As at 1 October 2024 49,149 316 49,465
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Page 5
5. Investment Property
2025
£
Fair Value
As at 1 October 2024 1,503,063
Disposals (360,000 )
Revaluations 476,937
As at 30 September 2025 1,620,000
6. Investments
Other
£
Cost or Valuation
As at 1 October 2024 491,518
As at 30 September 2025 491,518
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 491,518
As at 1 October 2024 491,518
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,959 3,091
8. Current Asset Investments

The market value of listed investments was £ 614,147 (2024 - £ 582,078 )

9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,741 11,319
Other creditors 8,128 30,095
Taxation and social security 3,209 485
23,078 41,899
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10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,151 39,777
Other creditors 106,963 107,701
135,114 147,478
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,741 11,319
Later than one year and not later than five years 28,151 39,777
39,892 51,096
39,892 51,096
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,000 20,000
13. Reserves
Revaluation Reserve
£
As at 1 October 2024 486,033
Surplus on revaluation 476,937
As at 30 September 2025 962,970
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