Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01823607 Mrs I A Boyer Mr S B Benaim Rive Accountancy Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01823607 2024-12-31 01823607 2025-12-31 01823607 2025-01-01 2025-12-31 01823607 frs-core:CurrentFinancialInstruments 2025-12-31 01823607 frs-core:FurnitureFittings 2025-12-31 01823607 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01823607 frs-core:FurnitureFittings 2024-12-31 01823607 frs-core:CapitalRedemptionReserve 2025-12-31 01823607 frs-core:ShareCapital 2025-12-31 01823607 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01823607 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01823607 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01823607 frs-bus:SmallEntities 2025-01-01 2025-12-31 01823607 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01823607 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01823607 frs-core:CostValuation 2024-12-31 01823607 frs-core:CostValuation 2025-12-31 01823607 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 01823607 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 01823607 frs-bus:Director1 2025-01-01 2025-12-31 01823607 frs-bus:Director2 2025-01-01 2025-12-31 01823607 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01823607 frs-countries:EnglandWales 2025-01-01 2025-12-31 01823607 2023-12-31 01823607 2024-12-31 01823607 2024-01-01 2024-12-31 01823607 frs-core:CurrentFinancialInstruments 2024-12-31 01823607 frs-core:CapitalRedemptionReserve 2024-12-31 01823607 frs-core:ShareCapital 2024-12-31 01823607 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01823607
Prime Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Prime Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Prime Estates Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01823607

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 485 |  | 971
Investments | 4 |  | 97,600 |  | 97,600
|  |  | 98,085 |  | 98,571
CURRENT ASSETS
Debtors | 5 | 631,674 |  | 631,416 |
Cash at bank and in hand |  | 326,845 |  | 408,230 |
|  | 958,519 |  | 1,039,646 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,365 ) |  | (18,641 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 939,154 |  | 1,021,005
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,037,239 |  | 1,119,576
NET ASSETS |  |  | 1,037,239 |  | 1,119,576
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2,212 |  | 2,212
Capital redemption reserve |  |  | 1,288 |  | 1,288
Profit and Loss Account |  |  | 1,033,739 |  | 1,116,076
SHAREHOLDERS' FUNDS |  |  | 1,037,239 |  | 1,119,576

Page 1
Page 2
Prime Estates Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 B Benaim Director
28th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Prime Estates Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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:

Fixtures & Fittings | 25% on cost

1.3. Foreign Currencies
The financial statements are prepared in Great British Pound (£), which is the currency that the company's income is earned and expenditure is paid. Therefore the company has chosen to select Great British Pound (£) as its functional and reporting currency.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.4. 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 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.
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Page 4
Prime Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
1.5. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by shareholders at an annual general meeting.
Receivable equity dividends are recognised when they become legally receivable.
2. Average Number of Employees
Average number of employees and directors, during the year was: 3 (2024: 3)
3 3
3. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 9,344
As at 31 December 2025 | 9,344
Depreciation
As at 1 January 2025 | 8,373
Provided during the period | 486
As at 31 December 2025 | 8,859
Net Book Value
As at 31 December 2025 | 485
As at 1 January 2025 | 971

4. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 January 2025 | 97,600
As at 31 December 2025 | 97,600
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 97,600
As at 1 January 2025 | 97,600

Investments in subsidiary undertakings are recognised at the lower of cost or net realisable value.
Page 4
Page 5
Prime Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,728 |  | 2,470
Amounts owed by group undertakings | 628,946 |  | 628,946
| 631,674 |  | 631,416

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 937 |  | 899
Accruals and deferred income | 18,428 |  | 17,742
| 19,365 |  | 18,641

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,212 |  | 2,212

8. Related Party Transactions
At the year end, the company was owed £628,946 (2024 - £628,946) from Prime Estates Services Limited, a wholly owned subsidiary.
9. General Information
Prime Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01823607 . The registered office is 64 Wilbury Way, Hitchin, Hertfordshire, SG4 0TP.
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