Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10422665 Mr P J Arrow Mr P J Arrow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10422665 2024-10-31 10422665 2025-10-31 10422665 2024-11-01 2025-10-31 10422665 frs-core:Non-currentFinancialInstruments 2025-10-31 10422665 frs-core:ShareCapital 2025-10-31 10422665 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10422665 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10422665 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10422665 frs-bus:SmallEntities 2024-11-01 2025-10-31 10422665 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10422665 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10422665 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 10422665 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 10422665 frs-core:UnlistedNon-exchangeTraded 2025-10-31 10422665 frs-core:UnlistedNon-exchangeTraded 2024-10-31 10422665 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 10422665 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 10422665 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 10422665 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 10422665 frs-bus:Director1 2024-11-01 2025-10-31 10422665 frs-bus:Director1 2024-10-31 10422665 frs-bus:Director1 2025-10-31 10422665 frs-bus:Director2 2024-11-01 2025-10-31 10422665 frs-countries:EnglandWales 2024-11-01 2025-10-31 10422665 2023-10-31 10422665 2024-10-31 10422665 2023-11-01 2024-10-31 10422665 frs-core:Non-currentFinancialInstruments 2024-10-31 10422665 frs-core:ShareCapital 2024-10-31 10422665 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10422665 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Arrow Residential Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Arrow Residential Limited
Contents
Contents

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

Page 1
Arrow Residential Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10422665

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 340,000 |  | 350,000
Investments | 5 |  | 10 |  | 10
|  |  | 340,010 |  | 350,010
CURRENT ASSETS
Debtors | 6 | 4,000 |  | 1,000 |
Cash at bank and in hand |  | 1,381 |  | 4,479 |
|  | 5,381 |  | 5,479 |
Creditors: Amounts Falling Due Within One Year | 7 | (88,231 ) |  | (88,241 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (82,850 ) |  | (82,762 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 257,160 |  | 267,248
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (198,363 ) |  | (198,363 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,961 ) |  | (17,461 )
NET ASSETS |  |  | 43,836 |  | 51,424
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Fair value reserve | 12 |  | 44,884 |  | 52,384
Profit and Loss Account |  |  | (1,058 ) |  | (970 )
SHAREHOLDERS' FUNDS |  |  | 43,836 |  | 51,424

Page 1
Page 2
Arrow Residential 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

Mr P J Arrow Director
20 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Arrow Residential Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Arrow Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10422665 . The registered office is Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rent received or receivable, net of discounts and value added taxes, during the period of account on an accruals basis.
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 (fair value adjustments) are recognised in the profit and loss account in the year of account. Unrealised gains, net of the deferred tax on those gains, arising from fair value adjustments are reallocated to a non-distributable Fair Value Reserve.
2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.5. 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
The average number of employees, including directors, during the year was 2 (2024: 2)
2 2
Page 3
Page 4
Arrow Residential Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 350,000
Revaluations | (10,000)
As at 31 October 2025 | 340,000

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 November 2024 | 10
As at 31 October 2025 | 10
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 10
As at 1 November 2024 | 10

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,000 |  | 1,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 88,231 |  | 88,241

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 198,363 |  | 198,363

9. Secured Creditors
Within Other Creditors falling due after more than one year are amounts secured by fixed charge over the Investment Property as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 198,363

Page 4
Page 5
Arrow Residential Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Philip Arrow | - | 3,000 | - | - | 3,000

The above loan is unsecured, interest free and repayable on demand.
12. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 November 2024 | 52,384
Movements in fair value reserve | (7,500)
As at 31 October 2025 | 44,884

Page 5