Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12256562 Mrs Michelle Wilkinson Mr Nicholas Carson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12256562 2024-10-31 12256562 2025-10-31 12256562 2024-11-01 2025-10-31 12256562 frs-core:CurrentFinancialInstruments 2025-10-31 12256562 frs-core:Non-currentFinancialInstruments 2025-10-31 12256562 frs-core:ShareCapital 2025-10-31 12256562 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12256562 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12256562 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12256562 frs-bus:SmallEntities 2024-11-01 2025-10-31 12256562 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12256562 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12256562 frs-bus:Director1 2024-11-01 2025-10-31 12256562 frs-bus:Director2 2024-11-01 2025-10-31 12256562 frs-countries:EnglandWales 2024-11-01 2025-10-31 12256562 2023-10-31 12256562 2024-10-31 12256562 2023-11-01 2024-10-31 12256562 frs-core:CurrentFinancialInstruments 2024-10-31 12256562 frs-core:Non-currentFinancialInstruments 2024-10-31 12256562 frs-core:ShareCapital 2024-10-31 12256562 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12256562
Union Street (Torquay) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Michael Stuart Associates Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12256562
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 440,000 440,000
440,000 440,000
CURRENT ASSETS
Debtors 5 32,654 73,242
Cash at bank and in hand 6,344 5,435
38,998 78,677
Creditors: Amounts Falling Due Within One Year 6 (82,427 ) (124,978 )
NET CURRENT ASSETS (LIABILITIES) (43,429 ) (46,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES 396,571 393,699
Creditors: Amounts Falling Due After More Than One Year 7 (334,950 ) (334,950 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,061 ) (21,061 )
NET ASSETS 40,560 37,688
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 40,460 37,588
SHAREHOLDERS' FUNDS 40,560 37,688
Page 1
Page 2
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 Nicholas Carson
Director
27/05/2026
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
Union Street (Torquay) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12256562 . The registered office is C/O Michael Stuart Associates, Alastor House, 122a High Street, Ingatestone, Essex, CM4 0BA.
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.
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.
2.3. 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 are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 440,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 329,152 329,152
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 594 1,074
Other debtors 32,060 72,168
32,654 73,242
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 719 34
Other creditors 81,708 124,944
82,427 124,978
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 334,950 334,950
8. Secured Creditors
Of the creditors the following amounts are secured.
Bank loans are secured by way of a 1st legal charge over a certain property.
2025 2024
£ £
Bank loans and overdrafts 334,950 334,950
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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