Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14143632 Mr Stephen Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14143632 2024-05-31 14143632 2025-05-31 14143632 2024-06-01 2025-05-31 14143632 frs-core:CurrentFinancialInstruments 2025-05-31 14143632 frs-core:Non-currentFinancialInstruments 2025-05-31 14143632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 14143632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 14143632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 14143632 frs-core:ShareCapital 2025-05-31 14143632 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14143632 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14143632 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14143632 frs-bus:SmallEntities 2024-06-01 2025-05-31 14143632 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14143632 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14143632 frs-bus:Director1 2024-06-01 2025-05-31 14143632 frs-countries:EnglandWales 2024-06-01 2025-05-31 14143632 2023-05-31 14143632 2024-05-31 14143632 2023-06-01 2024-05-31 14143632 frs-core:CurrentFinancialInstruments 2024-05-31 14143632 frs-core:Non-currentFinancialInstruments 2024-05-31 14143632 frs-core:ShareCapital 2024-05-31 14143632 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14143632
SEM Property Services Limited
Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14143632
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 174,878 178,447
174,878 178,447
CURRENT ASSETS
Cash at bank and in hand 2,834 467
2,834 467
Creditors: Amounts Falling Due Within One Year 5 (76,497 ) (74,340 )
NET CURRENT ASSETS (LIABILITIES) (73,663 ) (73,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES 101,215 104,574
Creditors: Amounts Falling Due After More Than One Year 6 (107,919 ) (107,919 )
NET LIABILITIES (6,704 ) (3,345 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (6,804 ) (3,445 )
SHAREHOLDERS' FUNDS (6,704) (3,345)
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Stephen Mason
Director
18th May 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
SEM Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14143632 . The registered office is Suite 1a, Hunter House, 150 Hutton Road, Shenfield, Brentwood, CM15 8NL.
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. 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:
Freehold 2%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 June 2024 178,447
As at 31 May 2025 178,447
Depreciation
As at 1 June 2024 -
Provided during the period 3,569
As at 31 May 2025 3,569
Net Book Value
As at 31 May 2025 174,878
As at 1 June 2024 178,447
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Other creditors 76,498 74,340
76,497 74,340
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 107,919 107,919
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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