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 12145132 Alexander Merkel the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12145132 2024-08-31 12145132 2025-08-31 12145132 2024-09-01 2025-08-31 12145132 frs-core:CurrentFinancialInstruments 2025-08-31 12145132 frs-core:Non-currentFinancialInstruments 2025-08-31 12145132 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 12145132 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 12145132 frs-core:ShareCapital 2025-08-31 12145132 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12145132 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12145132 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12145132 frs-bus:SmallEntities 2024-09-01 2025-08-31 12145132 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12145132 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12145132 1 2024-09-01 2025-08-31 12145132 frs-bus:Director1 2024-09-01 2025-08-31 12145132 frs-countries:EnglandWales 2024-09-01 2025-08-31 12145132 2023-08-31 12145132 2024-08-31 12145132 2023-09-01 2024-08-31 12145132 frs-core:CurrentFinancialInstruments 2024-08-31 12145132 frs-core:Non-currentFinancialInstruments 2024-08-31 12145132 frs-core:ShareCapital 2024-08-31 12145132 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12145132
Bellevue Real Estate Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Bellevue Real Estate Ltd For The Year Ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bellevue Real Estate Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Bellevue Real Estate Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bellevue Real Estate Ltd and state those matters that we have agreed to state to the director of Bellevue Real Estate Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bellevue Real Estate Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Bellevue Real Estate Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bellevue Real Estate Ltd . You consider that Bellevue Real Estate Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bellevue Real Estate Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
26 May 2026
UK Property Accountants
Chartered Certified Accountants
Salisbury House
29 Finsbury Circus
EC2M 7AQ
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Balance Sheet
Registered number: 12145132
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 190,000 190,000
190,000 190,000
CURRENT ASSETS
Debtors 5 4,160 6,303
Cash at bank and in hand 1,212 2,033
5,372 8,336
Creditors: Amounts Falling Due Within One Year 6 (63,371 ) (56,697 )
NET CURRENT ASSETS (LIABILITIES) (57,999 ) (48,361 )
TOTAL ASSETS LESS CURRENT LIABILITIES 132,001 141,639
Creditors: Amounts Falling Due After More Than One Year 7 (130,711 ) (130,722 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,312 ) (7,312 )
NET (LIABILITIES)/ASSETS (6,022 ) 3,605
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (6,122 ) 3,505
SHAREHOLDERS' FUNDS (6,022) 3,605
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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 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
Alexander Merkel
Director
26 May 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bellevue Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12145132 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, EC2M 7AQ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
2.3. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 September 2024 190,000
As at 31 August 2025 190,000
Net Book Value
As at 31 August 2025 190,000
As at 1 September 2024 190,000
Investment properties were valued at 31 August 2025, by the director of the company based on the assessment of available market information and property condition. The director believes their valuation would not be materially different from the professional valuation.
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 4,160 6,303
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 995 1,835
Director's loan account 62,376 54,862
63,371 56,697
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 130,711 130,722
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 130,711 130,722
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in creditors due within one year is an amount of £62,376 (2024: £54,862 ) owed to its director. The amount is interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of the ownership of 100% of the issued share capital in the company.
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