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 12166639 Mr S H Pilling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12166639 2024-08-31 12166639 2025-08-31 12166639 2024-09-01 2025-08-31 12166639 frs-core:CurrentFinancialInstruments 2025-08-31 12166639 frs-core:Non-currentFinancialInstruments 2025-08-31 12166639 frs-core:PlantMachinery 2025-08-31 12166639 frs-core:PlantMachinery 2024-09-01 2025-08-31 12166639 frs-core:PlantMachinery 2024-08-31 12166639 frs-core:ShareCapital 2025-08-31 12166639 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 12166639 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 12166639 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12166639 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12166639 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12166639 frs-bus:SmallEntities 2024-09-01 2025-08-31 12166639 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12166639 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12166639 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-01 2025-08-31 12166639 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 12166639 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 12166639 frs-bus:Director1 2024-09-01 2025-08-31 12166639 frs-bus:Director1 2024-08-31 12166639 frs-bus:Director1 2025-08-31 12166639 frs-countries:EnglandWales 2024-09-01 2025-08-31 12166639 2023-08-31 12166639 2024-08-31 12166639 2023-09-01 2024-08-31 12166639 frs-core:CurrentFinancialInstruments 2024-08-31 12166639 frs-core:Non-currentFinancialInstruments 2024-08-31 12166639 frs-core:ShareCapital 2024-08-31 12166639 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12166639 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 12166639
Earling Property Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12166639
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43 132
Investment Properties 5 929,846 825,000
929,889 825,132
CURRENT ASSETS
Debtors 6 1,424 1,707
Cash at bank and in hand 1,894 3,655
3,318 5,362
Creditors: Amounts Falling Due Within One Year 7 (385,600 ) (544,240 )
NET CURRENT ASSETS (LIABILITIES) (382,282 ) (538,878 )
TOTAL ASSETS LESS CURRENT LIABILITIES 547,607 286,254
Creditors: Amounts Falling Due After More Than One Year 8 (482,968 ) (189,394 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,607 ) (31,062 )
NET ASSETS 41,032 65,798
CAPITAL AND RESERVES
Called up share capital 10 1 1
Fair value reserve 12 100,641 93,186
Profit and Loss Account (59,610 ) (27,389 )
SHAREHOLDERS' FUNDS 41,032 65,798
Page 1
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 S H Pilling
Director
28/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Earling Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12166639 . The registered office is St James' Hall , Mill Road, Lancing, West Sussex, BN15 0PT.
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 represents rents receivable on investment properties for the accounting period.
2.3. 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:
Plant & Machinery 20% on cost
2.4. 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.
2.5. Financial Instruments
Debtors and creditors with no stated interest rate and receivableor payablewithin one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. 
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 675
As at 31 August 2025 675
Depreciation
As at 1 September 2024 543
Provided during the period 89
As at 31 August 2025 632
Net Book Value
As at 31 August 2025 43
As at 1 September 2024 132
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 825,000
Additions 104,846
As at 31 August 2025 929,846
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 805,598 700,752
The company owns 2 investment properties and the combined value of the properties was £929,846 at the financial year end August 2025. The director does not believe the market value would have changed in this period.
Cost: £805,598
Valuation 2024: £124,248
Total : £929,846
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,424 1,707
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 190,169
Other creditors 385,600 354,071
385,600 544,240
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 482,968 189,394
9. Secured Creditors
The bank loans are secured on the investment properties.
2025 2024
£ £
Bank loans and overdrafts 483,031 379,563
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Stephen Pilling 1,575 - (312 ) - 1,263
The above loan is unsecured, interest free and repayable on demand.
12. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 September 2024 93,186 (27,389 )
Loss for the year and total comprehensive income - (24,766 )
Transfer to/from Fair value reserve - (7,455)
Transfer to/from Profit & Loss Account 7,455 -
As at 31 August 2025 100,641 (59,610 )
Page 5
Page 6
13. Related Party Transactions
Higher Search LimitedA company in which Stephen Hugh Pilling is a shareholder and director.Amount due to related party at the balance sheet date is £383,289 (2024: £353,939).

Higher Search Limited

A company in which Stephen Hugh Pilling is a shareholder and director.

Amount due to related party at the balance sheet date is £383,289 (2024: £353,939).

Page 6