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 12288694 Mr Kaiyu Lin Ms Xinye Liu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12288694 2024-10-31 12288694 2025-10-31 12288694 2024-11-01 2025-10-31 12288694 frs-core:CurrentFinancialInstruments 2025-10-31 12288694 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 12288694 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12288694 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 12288694 frs-core:RevaluationReserve 2024-11-01 2025-10-31 12288694 frs-core:RevaluationReserve 2024-10-31 12288694 frs-core:RevaluationReserve 2025-10-31 12288694 frs-core:ShareCapital 2025-10-31 12288694 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 12288694 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 12288694 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12288694 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12288694 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12288694 frs-bus:SmallEntities 2024-11-01 2025-10-31 12288694 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12288694 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12288694 frs-bus:Director1 2024-11-01 2025-10-31 12288694 frs-bus:Director2 2024-11-01 2025-10-31 12288694 frs-countries:EnglandWales 2024-11-01 2025-10-31 12288694 2023-10-31 12288694 2024-10-31 12288694 2023-11-01 2024-10-31 12288694 frs-core:CurrentFinancialInstruments 2024-10-31 12288694 frs-core:RevaluationReserve 2024-10-31 12288694 frs-core:ShareCapital 2024-10-31 12288694 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12288694
The Boring Property Company Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
PBT Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12288694
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 526,154 477,910
526,154 477,910
CURRENT ASSETS
Cash at bank and in hand 30,712 11,292
30,712 11,292
Creditors: Amounts Falling Due Within One Year 5 (469,010 ) (432,933 )
NET CURRENT ASSETS (LIABILITIES) (438,298 ) (421,641 )
TOTAL ASSETS LESS CURRENT LIABILITIES 87,856 56,269
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,501 ) -
NET ASSETS 67,355 56,269
CAPITAL AND RESERVES
Called up share capital 6 2 2
Revaluation reserve 7 61,504 49,945
Profit and Loss Account 5,849 6,322
SHAREHOLDERS' FUNDS 67,355 56,269
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 Kaiyu Lin
Director
21 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
The Boring Property Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12288694 . The registered office is Suite 1 & 2, The Business Centre, Innsworth Technology Park, Gloucester, GL3 1DL.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 November 2024 477,910
Revaluation 48,244
As at 31 October 2025 526,154
Net Book Value
As at 31 October 2025 526,154
As at 1 November 2024 477,910
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Net wages - 6,597
Accruals 630 630
Directors' loan accounts 76,480 90,356
Amounts owed to other participating interests 391,900 335,349
469,010 432,933
Page 3
Page 4
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
7. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 49,945 6,323
Loss for year - (474)
Surplus on revaluation 11,559 -
Other comprehensive income for the year 11,559 -
Total comprehensive income for the year 11,559 (474 )
As at 31 October 2025 61,504 5,849
Page 4