Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12207861 Miss Deborah Poulsom Miss Victoria Poulsom iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12207861 2024-09-30 12207861 2025-09-30 12207861 2024-10-01 2025-09-30 12207861 frs-core:CurrentFinancialInstruments 2025-09-30 12207861 frs-core:Non-currentFinancialInstruments 2025-09-30 12207861 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 12207861 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 12207861 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 12207861 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 12207861 frs-core:ShareCapital 2025-09-30 12207861 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12207861 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12207861 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12207861 frs-bus:SmallEntities 2024-10-01 2025-09-30 12207861 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12207861 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12207861 frs-bus:Director1 2024-10-01 2025-09-30 12207861 frs-bus:Director2 2024-10-01 2025-09-30 12207861 frs-countries:EnglandWales 2024-10-01 2025-09-30 12207861 2023-09-30 12207861 2024-09-30 12207861 2023-10-01 2024-09-30 12207861 frs-core:CurrentFinancialInstruments 2024-09-30 12207861 frs-core:Non-currentFinancialInstruments 2024-09-30 12207861 frs-core:ShareCapital 2024-09-30 12207861 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12207861
Manor Farm Land (Tongham) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Radford & Sergeant Limited
Quatro House
Lyon Way, Frimley Road
Camberley
Surrey
GU16 7ER
Manor Farm Land (Tongham) Ltd
Contents
Contents

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

Page 1
Manor Farm Land (Tongham) Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12207861

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,793,022 |  | 1,997,139
|  |  | 1,793,022 |  | 1,997,139
CURRENT ASSETS
Cash at bank and in hand |  | 220,102 |  | 49,599 |
|  | 220,102 |  | 49,599 |
Creditors: Amounts Falling Due Within One Year | 6 | (50,891 ) |  | (3,239 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 169,211 |  | 46,360
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,962,233 |  | 2,043,499
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,665,601 ) |  | (1,895,551 )
NET ASSETS |  |  | 296,632 |  | 147,948
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 296,532 |  | 147,848
SHAREHOLDERS' FUNDS |  |  | 296,632 |  | 147,948

Page 1
Page 2
Manor Farm Land (Tongham) Ltd
Balance Sheet (continued)
As At 30 September 2025
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

Miss Deborah Poulsom Director
22 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Manor Farm Land (Tongham) Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Manor Farm Land (Tongham) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12207861 . The registered office is Brennan House, Farnborough Aerospace Centre Business Park, Farnborough, Hampshire, GU14 6XR.
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. 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 | Revaluation basis

2.3. Investment Properties
All investments consist of land only and not property. Land is carried at fair value determined annually and derived from the current market value and 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 2)
2 2
Page 3
Page 4
Manor Farm Land (Tongham) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 October 2024 | 1,997,139
Disposals | (204,117 )
As at 30 September 2025 | 1,793,022
Net Book Value
As at 30 September 2025 | 1,793,022
As at 1 October 2024 | 1,997,139

Tangible assets consist of Land transfered into the company at fair market value by the directors in the year of incorporation.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 48,505 |  | 1,199
Accruals and deferred income | 2,386 |  | 2,040
| 50,891 |  | 3,239

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 1,665,601 |  | 1,895,551

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
Ms V PoulsomDirectors loanTotal loan provided by the director is £832,908 (2024: £947,658). The loan is provided to the company at zero interest with no specific date for repayment.

Ms V Poulsom

Directors loan

Total loan provided by the director is £832,908 (2024: £947,658). The loan is provided to the company at zero interest with no specific date for repayment.

Ms D PoulsomDirectors loanTotal loan provided by the director is £832,693 (2024: £947,893). The loan is provided to the company at zero interest with no specific date for repayment.

Ms D Poulsom

Directors loan

Total loan provided by the director is £832,693 (2024: £947,893). The loan is provided to the company at zero interest with no specific date for repayment.

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