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 825154 Mrs Margaret Burns (formerly Williams) iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 825154 2024-10-31 825154 2025-10-31 825154 2024-11-01 2025-10-31 825154 frs-core:CurrentFinancialInstruments 2025-10-31 825154 frs-core:MotorVehicles 2024-11-01 2025-10-31 825154 frs-core:PlantMachinery 2025-10-31 825154 frs-core:PlantMachinery 2024-11-01 2025-10-31 825154 frs-core:PlantMachinery 2024-10-31 825154 frs-core:RevaluationReserve 2024-10-31 825154 frs-core:RevaluationReserve 2025-10-31 825154 frs-core:ShareCapital 2025-10-31 825154 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 825154 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 825154 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 825154 frs-bus:SmallEntities 2024-11-01 2025-10-31 825154 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 825154 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 825154 frs-bus:Director1 2024-11-01 2025-10-31 825154 frs-bus:Director1 2024-10-31 825154 frs-bus:Director1 2025-10-31 825154 frs-core:CurrentFinancialInstruments 2 2025-10-31 825154 frs-core:CurrentFinancialInstruments 4 2025-10-31 825154 frs-countries:EnglandWales 2024-11-01 2025-10-31 825154 2023-10-31 825154 2024-10-31 825154 2023-11-01 2024-10-31 825154 frs-core:CurrentFinancialInstruments 2024-10-31 825154 frs-core:RevaluationReserve 2024-10-31 825154 frs-core:ShareCapital 2024-10-31 825154 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 825154 frs-core:CurrentFinancialInstruments 2 2024-10-31 825154 frs-core:CurrentFinancialInstruments 4 2024-10-31
Registered number: 825154
Broxbourne Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
AFC Accounting Services Ltd
6 Darwell Close
Robertsbridge
East Sussex
TN32 5NN
Broxbourne Developments Ltd
Contents
Contents

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

Page 1
Broxbourne Developments Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 825154

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 762,000 |  | 1,191,600
|  |  | 762,000 |  | 1,191,600
CURRENT ASSETS
Debtors | 6 | 96,036 |  | 45,709 |
Cash at bank and in hand |  | 1,578,972 |  | 1,255,048 |
|  | 1,675,008 |  | 1,300,757 |
Creditors: Amounts Falling Due Within One Year | 7 | (51,081 ) |  | (14,472 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,623,927 |  | 1,286,285
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,385,927 |  | 2,477,885
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (87,165 )
NET ASSETS |  |  | 2,385,927 |  | 2,390,720
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Revaluation reserve | 10 |  | 136,152 |  | 474,880
Profit and Loss Account |  |  | 2,248,775 |  | 1,914,840
SHAREHOLDERS' FUNDS |  |  | 2,385,927 |  | 2,390,720

Page 1
Page 2
Broxbourne Developments Ltd
Balance Sheet (continued)
As At 31 October 2025
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 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 Margaret Burns (formerly Williams) Director
28/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Broxbourne Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Broxbourne Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 825154 . The registered office is 26 Granada, West Parade, Bexhill on Sea, East Sussex, TN39 3DP.
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 comprises the invoiced value of rentals supplied by the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% pa reducing balance
Motor Vehicles | 25% pa reducing balance

2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
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 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.
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: 1 (2024: 1)
1 1
Page 3
Page 4
Broxbourne Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 15,966
Disposals | (15,966 )
As at 31 October 2025 | -
Depreciation
As at 1 November 2024 | 15,966
Disposals | (15,966 )
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

Investment property was valued in August 2022 by Messrs Hawkins & Hawkins, professional valuers and is RICS redbook compliant.
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 1,191,600
Disposals | (90,872 )
Revaluations | (338,728)
As at 31 October 2025 | 762,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 4,409
Due from the Estate of John Baker Deceased | 46,036 |  | 40,000
Advance on sale of shares M Widmer | 50,000 |  | -
Director's loan account | - |  | 1,300
| 96,036 |  | 45,709

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 50,081 |  | 4,899
Accruals | 1,000 |  | 9,573
| 51,081 |  | 14,472

Page 4
Page 5
Broxbourne Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Margaret Burns (formerly Williams) | 1,300 | - | 1,300 | - | -

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

| Revaluation Reserve
--- | ---
| £
As at 1 November 2024 | 474,880
Reduction in revaluation reserve | (338,728)
As at 31 October 2025 | 136,152

Page 5