Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08847166 Mr J P Lewis Mrs R Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08847166 2025-03-31 08847166 2026-03-31 08847166 2025-04-01 2026-03-31 08847166 frs-core:CurrentFinancialInstruments 2026-03-31 08847166 frs-core:Non-currentFinancialInstruments 2026-03-31 08847166 frs-core:BetweenOneFiveYears 2026-03-31 08847166 frs-core:FurnitureFittings 2026-03-31 08847166 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08847166 frs-core:FurnitureFittings 2025-03-31 08847166 frs-core:NetGoodwill 2026-03-31 08847166 frs-core:NetGoodwill 2025-04-01 2026-03-31 08847166 frs-core:NetGoodwill 2025-03-31 08847166 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 08847166 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 08847166 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08847166 frs-core:MoreThanFiveYears 2026-03-31 08847166 frs-core:WithinOneYear 2026-03-31 08847166 frs-core:ShareCapital 2026-03-31 08847166 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08847166 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08847166 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08847166 frs-bus:SmallEntities 2025-04-01 2026-03-31 08847166 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08847166 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08847166 frs-bus:Director1 2025-04-01 2026-03-31 08847166 frs-bus:Director1 2025-03-31 08847166 frs-bus:Director1 2026-03-31 08847166 frs-bus:Director2 2025-04-01 2026-03-31 08847166 frs-countries:EnglandWales 2025-04-01 2026-03-31 08847166 2024-03-31 08847166 2025-03-31 08847166 2024-04-01 2025-03-31 08847166 frs-core:CurrentFinancialInstruments 2025-03-31 08847166 frs-core:Non-currentFinancialInstruments 2025-03-31 08847166 frs-core:BetweenOneFiveYears 2025-03-31 08847166 frs-core:MoreThanFiveYears 2025-03-31 08847166 frs-core:WithinOneYear 2025-03-31 08847166 frs-core:ShareCapital 2025-03-31 08847166 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08847166
Cleeve Residential Lettings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Cleeve Residential Lettings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Cleeve Residential Lettings Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08847166

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 19,475 |  | 1,584
|  |  | 19,475 |  | 1,584
CURRENT ASSETS
Stocks | 6 | 625 |  | 580 |
Debtors | 7 | 150,706 |  | 76,381 |
Cash at bank and in hand |  | 178,526 |  | 269,258 |
|  | 329,857 |  | 346,219 |
Creditors: Amounts Falling Due Within One Year | 8 | (126,701 ) |  | (122,479 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 203,156 |  | 223,740
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 222,631 |  | 225,324
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (2,500 )
NET ASSETS |  |  | 222,631 |  | 222,824
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 222,531 |  | 222,724
SHAREHOLDERS' FUNDS |  |  | 222,631 |  | 222,824

Page 1
Page 2
Cleeve Residential Lettings Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 J P Lewis Director
4 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Cleeve Residential Lettings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Cleeve Residential Lettings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08847166 . The registered office is 5 Church Road, Bishops Cleeve, Cheltenham, GL52 8LR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Leasehold | 10% on cost
Fixtures & Fittings | 25% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Cleeve Residential Lettings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
5Average number of employees, including directors, during the year was: 7 (2025: 6)
7 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 114,000
As at 31 March 2026 | 114,000
Amortisation
As at 1 April 2025 | 114,000
As at 31 March 2026 | 114,000

...CONTINUED
Page 4
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Cleeve Residential Lettings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2025 | - | 14,063 | 14,063
Additions | 10,680 | 11,774 | 22,454
Disposals | - | 4,743 | 4,743
As at 31 March 2026 | 10,680 | 30,580 | 41,260
Depreciation
As at 1 April 2025 | - | 12,479 | 12,479
Provided during the period | 1,068 | 3,495 | 4,563
Disposals | - | 4,743 | 4,743
As at 31 March 2026 | 1,068 | 20,717 | 21,785
Net Book Value
As at 31 March 2026 | 9,612 | 9,863 | 19,475
As at 1 April 2025 | - | 1,584 | 1,584

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 625 |  | 580

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 360 |  | 2,551
Amounts owed by group undertakings | 100,000 |  | -
Other debtors | 50,346 |  | 73,830
| 150,706 |  | 76,381

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Cleeve Residential Lettings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 71,951 |  | 79,806
Bank loans and overdrafts | 2,500 |  | 10,000
Other creditors | 18,312 |  | 1,370
Taxation and social security | 33,938 |  | 31,303
| 126,701 |  | 122,479

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,500

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 16,500 |  | 20,000
Later than one year and not later than five years | 66,000 |  | 15,000
Later than five years | 59,400 |  | -
| 141,900 |  | 35,000

12. Pension Commitments
The company operates a defined contribution pension scheme for it's employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £349 (PY £262) were due to the fund. They are included in Other Creditors.
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Lewis | 8,170 | - | (30,112 ) | - | (16,942 )

The above loan is unsecured, interest free and repayable on demand.
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