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Registered number: 08233270
Ginger Chateaux Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Staceys Accountants Limited
Chartered Accountants
Eastway Enterprise Centre
7 Paynes Park
Hitchin
Herts
SG5 1EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08233270
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,574,097 1,031,142
1,574,097 1,031,142
CURRENT ASSETS
Debtors 5 1,033 1,203
Cash at bank and in hand 6,466 60,616
7,499 61,819
Creditors: Amounts Falling Due Within One Year 6 (1,500,784 ) (1,027,775 )
NET CURRENT ASSETS (LIABILITIES) (1,493,285 ) (965,956 )
TOTAL ASSETS LESS CURRENT LIABILITIES 80,812 65,186
NET ASSETS 80,812 65,186
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 80,712 65,086
SHAREHOLDERS' FUNDS 80,812 65,186
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For the year ending 30 September 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 her 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
Mrs E Ashman
Director
4 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Ginger Chateaux Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08233270 . The registered office is Rivers Lodge, West Common, Harpenden, Hertfordshire, AL5 2JD.
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 rentalof property. Turnover is reduced for estimated unpaid rent, rebates and other similar allowances.

2.3. 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:
Freehold Stated at cost or revalued amount.
Computer Equipment 4 years straight line
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.

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist.
2.5. Financial Instruments
A financial asset or liability is recognised only when the entity becomes party to the contractual provisions of the instrument.

Financial instruments are initially recognised ay the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the discounted present value of the future payments at a market rate of interest for debt instruments.

Debt instruments are then measured at amortised cost.
2.6. 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 year 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.
...CONTINUED
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2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Director 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 1,031,141 272 1,031,413
Additions 542,798 179 542,977
As at 30 September 2025 1,573,939 451 1,574,390
Depreciation
As at 1 October 2024 - 271 271
Provided during the period - 22 22
As at 30 September 2025 - 293 293
Net Book Value
As at 30 September 2025 1,573,939 158 1,574,097
As at 1 October 2024 1,031,141 1 1,031,142
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,033 1,203
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 3,640 8,868
Accruals and deferred income 16,594 3,170
Director's loan account 1,480,550 1,015,737
1,500,784 1,027,775
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mrs E Ashman 1,015,737 464,813 - - 1,480,550
The above loan is subject to a formal loan agreement, being unsecured, interest free and repayable on demand.
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