Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08175609 Mr Benjamin Stokes Mrs Sascha Stokes Mrs Sascha Stokes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08175609 2024-08-31 08175609 2025-08-31 08175609 2024-09-01 2025-08-31 08175609 frs-core:CurrentFinancialInstruments 2025-08-31 08175609 frs-core:ShareCapital 2025-08-31 08175609 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 08175609 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 08175609 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08175609 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08175609 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08175609 frs-bus:SmallEntities 2024-09-01 2025-08-31 08175609 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08175609 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08175609 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-01 2025-08-31 08175609 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 08175609 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 08175609 frs-bus:Director1 2024-09-01 2025-08-31 08175609 frs-bus:Director2 2024-09-01 2025-08-31 08175609 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 08175609 frs-countries:EnglandWales 2024-09-01 2025-08-31 08175609 2023-08-31 08175609 2024-08-31 08175609 2023-09-01 2024-08-31 08175609 frs-core:CurrentFinancialInstruments 2024-08-31 08175609 frs-core:ShareCapital 2024-08-31 08175609 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08175609 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 08175609
Stokes Enterprises Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Lerica Tax Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08175609
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,360,000 983,505
1,360,000 983,505
CURRENT ASSETS
Debtors 5 6,621 6,335
Cash at bank and in hand 22,594 45,009
29,215 51,344
Creditors: Amounts Falling Due Within One Year 6 (1,021,685 ) (749,132 )
NET CURRENT ASSETS (LIABILITIES) (992,470 ) (697,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES 367,530 285,717
PROVISIONS FOR LIABILITIES
Deferred Taxation (57,361 ) (29,588 )
NET ASSETS 310,169 256,129
CAPITAL AND RESERVES
Called up share capital 7 1 1
Fair value reserve 8 183,136 126,138
Profit and Loss Account 127,032 129,990
SHAREHOLDERS' FUNDS 310,169 256,129
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Page 2
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 Benjamin Stokes
Director
10/04/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stokes Enterprises Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08175609 . The registered office is Calafort Grove Lane, Hinton, Chippenham, Wiltshire, SN14 8HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention bar investment properties which are at fair value 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 consideration received or receivable. Turnover comprises of rental income which is recognised on a straight line basis over the term of the lease, this includes any lease incentives granted to tenants.
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. Changes in fair value are recognised in the profit and loss account. The assets were revalued in August 2022 by the director using market information and advice of a local valuation expert. Revaluation is carried out when the market indicates that there is a material difference between the carrying and market values of the investment properties.
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 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: 2 (2024: 2)
2 2
4. Investment Property
2025
£
Fair Value
As at 1 September 2024 983,505
Additions 331,284
Revaluations 45,211
As at 31 August 2025 1,360,000
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5. Debtors
2025 2024
£ £
Due within one year
Other debtors 6,621 6,335
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Corporation tax 8,586 4,782
Other creditors 6,621 6,335
Accruals and deferred income 1,734 1,746
Directors' loan accounts 1,004,745 736,269
1,021,685 749,132
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 September 2024 126,138 129,990
Profit for the year and total comprehensive income - 54,040
Transfer to/from Fair value reserve - (56,998)
Transfer to/from Profit & Loss Account 56,998 -
As at 31 August 2025 183,136 127,032
Revaluation of investment properties transferred to non-distributable reserves.
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