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 12955897 Mr Yisheng Xu Mrs Tianqi Wang Yisheng Xu & Tianqi Wang true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12955897 2024-10-31 12955897 2025-10-31 12955897 2024-11-01 2025-10-31 12955897 frs-core:CurrentFinancialInstruments 2025-10-31 12955897 frs-core:Non-currentFinancialInstruments 2025-10-31 12955897 frs-core:FurnitureFittings 2025-10-31 12955897 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12955897 frs-core:FurnitureFittings 2024-10-31 12955897 frs-core:PlantMachinery 2025-10-31 12955897 frs-core:PlantMachinery 2024-11-01 2025-10-31 12955897 frs-core:PlantMachinery 2024-10-31 12955897 frs-core:ShareCapital 2025-10-31 12955897 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12955897 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12955897 frs-bus:SmallEntities 2024-11-01 2025-10-31 12955897 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12955897 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12955897 1 2024-11-01 2025-10-31 12955897 frs-bus:Director1 2024-11-01 2025-10-31 12955897 frs-bus:Director2 2024-11-01 2025-10-31 12955897 frs-countries:EnglandWales 2024-11-01 2025-10-31 12955897 2023-10-31 12955897 2024-10-31 12955897 2023-11-01 2024-10-31 12955897 frs-core:CurrentFinancialInstruments 2024-10-31 12955897 frs-core:Non-currentFinancialInstruments 2024-10-31 12955897 frs-core:ShareCapital 2024-10-31
Registered number: 12955897
Cranborne Property Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12955897
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,637 24,294
Investment Properties 5 2,653,951 1,633,499
2,680,588 1,657,793
CURRENT ASSETS
Debtors 6 6,611 89,407
Cash at bank and in hand 35,302 30,407
41,913 119,814
Creditors: Amounts Falling Due Within One Year 7 (13,224 ) (4,564 )
NET CURRENT ASSETS (LIABILITIES) 28,689 115,250
TOTAL ASSETS LESS CURRENT LIABILITIES 2,709,277 1,773,043
Creditors: Amounts Falling Due After More Than One Year 8 (2,709,276 ) (1,773,042 )
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 9 1 1
SHAREHOLDERS' FUNDS 1 1
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 Yisheng Xu
Director
04/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cranborne Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12955897 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.
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. 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:
Plant & Machinery Straight line, effective life 5 years
Fixtures & Fittings Straight line, effective life 5 years
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 6,473 33,109 39,582
Additions 1,314 9,804 11,118
As at 31 October 2025 7,787 42,913 50,700
Depreciation
As at 1 November 2024 2,004 13,284 15,288
Provided during the period 1,385 7,390 8,775
As at 31 October 2025 3,389 20,674 24,063
Net Book Value
As at 31 October 2025 4,398 22,239 26,637
As at 1 November 2024 4,469 19,825 24,294
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 1,633,499
Additions 1,020,556
Disposals (104 )
As at 31 October 2025 2,653,951
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 5,111 87,106
Other debtors 1,500 2,301
6,611 89,407
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 11,013 3,632
Accruals and deferred income 2,211 932
13,224 4,564
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 201,618 201,618
Directors loan account 2,507,658 1,571,424
2,709,276 1,773,042
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
During the year, the Director, Yisheng Xu, advanced £ 2,388,986.50 (2024: £ 1,560,869.50) to the company. The loan is unsecured, interest free and repayable on demand. 
During the year, the Director, Tianqi Wang, advanced £ 118,671.50 (2024: £ 10,554.50) to the company. The loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Yisheng Xu & Tianqi Wang by virtue of their ownership of 100% of the issued share capital in the company.
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