Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 10 May 2023 false 1 November 2024 31 October 2025 31 October 2025 14861976 Mr C P Davidson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14861976 2024-10-31 14861976 2025-10-31 14861976 2024-11-01 2025-10-31 14861976 frs-core:Non-currentFinancialInstruments 2025-10-31 14861976 frs-core:ShareCapital 2025-10-31 14861976 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14861976 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14861976 frs-bus:AbridgedAccounts 2024-11-01 2025-10-31 14861976 frs-bus:SmallEntities 2024-11-01 2025-10-31 14861976 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14861976 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14861976 frs-bus:Director1 2024-11-01 2025-10-31 14861976 frs-countries:EnglandWales 2024-11-01 2025-10-31 14861976 2023-05-09 14861976 2024-10-31 14861976 2023-05-10 2024-10-31 14861976 frs-core:Non-currentFinancialInstruments 2024-10-31 14861976 frs-core:ShareCapital 2024-10-31 14861976 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 14861976
Fort Living Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Director Mr C P Davidson
Company Number 14861976
Registered Office Yew Tree Cottage
Caerphilly Road
Bassaleg
Newport
NP10 8LS
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 14861976
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 741,060 332,525
741,060 332,525
CURRENT ASSETS
Debtors (44,543 ) 93,154
Cash at bank and in hand 7,710 7,731
(36,833 ) 100,885
Creditors: Amounts Falling Due Within One Year (314,830 ) (27,985 )
NET CURRENT ASSETS (LIABILITIES) (351,663 ) 72,900
TOTAL ASSETS LESS CURRENT LIABILITIES 389,397 405,425
Creditors: Amounts Falling Due After More Than One Year (325,600 ) (325,600 )
NET ASSETS 63,797 79,825
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 63,697 79,725
SHAREHOLDERS' FUNDS 63,797 79,825
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:
Mr C P Davidson
Director
22 May 2026
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Fort Living Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14861976 . The registered office is Yew Tree Cottage, Caerphilly Road, Bassaleg, Newport, NP10 8LS.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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.
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.
2.4. 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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property
31 October 2025
£
Fair Value
As at 1 November 2024 332,525
Additions 408,535
As at 31 October 2025 741,060
The director considers that the investment properties are carried at fair value. There has been no valuation of investment property by an independent valuer.
5. Secured Creditors
Of the creditors the following amounts are secured.
31 October 2025 31 October 2024
£ £
Bank loans and overdrafts 325,600 325,600
6. Share Capital
31 October 2025 31 October 2024
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
Summary of transactions with parent :-
Fort Homes Ltd (06064817)
Fort Living Ltd is wholly owned by Fort Homes Ltd. During the year Fort Homes Ltd provided Fort Living Ltd with unsecured, interest free loans. At the balance sheet date the amount owed to Fort Homes Ltd was £44,543.
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