Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12811894 Mr Fahd Gondal Ms Catherine Grant true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12811894 2024-08-31 12811894 2025-08-31 12811894 2024-09-01 2025-08-31 12811894 frs-core:CurrentFinancialInstruments 2025-08-31 12811894 frs-core:Non-currentFinancialInstruments 2025-08-31 12811894 frs-core:ComputerEquipment 2025-08-31 12811894 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12811894 frs-core:ComputerEquipment 2024-08-31 12811894 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 12811894 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 12811894 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 12811894 frs-core:ShareCapital 2025-08-31 12811894 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 12811894 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 12811894 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12811894 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12811894 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12811894 frs-bus:SmallEntities 2024-09-01 2025-08-31 12811894 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12811894 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12811894 1 2024-09-01 2025-08-31 12811894 frs-bus:Director1 2024-09-01 2025-08-31 12811894 frs-bus:Director2 2024-09-01 2025-08-31 12811894 frs-countries:EnglandWales 2024-09-01 2025-08-31 12811894 2023-08-31 12811894 2024-08-31 12811894 2023-09-01 2024-08-31 12811894 frs-core:CurrentFinancialInstruments 2024-08-31 12811894 frs-core:Non-currentFinancialInstruments 2024-08-31 12811894 frs-core:ShareCapital 2024-08-31 12811894 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12811894
F&c Estates Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
F&c Estates Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
F&c Estates Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12811894

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,219,124 |  | -
|  |  | 1,219,124 |  | -
CURRENT ASSETS
Debtors | 5 | 2,224 |  | 1 |
Cash at bank and in hand |  | 6,108 |  | - |
|  | 8,332 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (480,074 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (471,742 ) |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 747,382 |  | 1
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (767,230 ) |  | -
NET (LIABILITIES)/ASSETS |  |  | (19,848 ) |  | 1
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 1
Profit and Loss Account |  |  | (19,948 ) |  | -
SHAREHOLDERS' FUNDS |  |  | (19,848) |  | 1

Page 1
Page 2
F&c Estates Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Fahd Gondal Director
20/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
F&c Estates Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
F&c Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12811894 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Computer Equipment | 20% on a reducing balance basis

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: NIL)
2 -
4. Tangible Assets

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | - | - | -
Additions | 1,218,142 | 999 | 1,219,141
As at 31 August 2025 | 1,218,142 | 999 | 1,219,141

...CONTINUED
Page 3
Page 4
F&c Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | - | - | -
Provided during the period | - | 17 | 17
As at 31 August 2025 | - | 17 | 17
Net Book Value
As at 31 August 2025 | 1,218,142 | 982 | 1,219,124
As at 1 September 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,224 |  | -
Called up share capital not paid | - |  | 1
| 2,224 |  | 1

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,931 |  | -
VAT | 1,988 |  | -
Accruals and deferred income | 8,765 |  | -
Directors' loan accounts | 459,737 |  | -
Amounts owed to associates | 7,653 |  | -
| 480,074 |  | -

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 767,230 |  | -

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 767,230 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | - |  | 1
Called Up Share Capital has been paid up | 100 |  | -
Amount of Allotted, Called Up Share Capital | 100 |  | 1

Page 4
Page 5
F&c Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 September 2024 | -
Loss for the year and total comprehensive income | (19,948 )
As at 31 August 2025 | (19,948 )

11. Related Party Transactions
The Company had a loan balance of £7,653 (2024 : £Nil ) payable to FXCD Ltd which is managed by the same directors. The loan is interest-free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is F&C Holdco Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 5