Acorah Software Products - Accounts Production 19.2.350 false true false 11 September 2024 30 September 2025 30 September 2025 15950278 Frederick Vernon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15950278 2024-09-10 15950278 2025-09-30 15950278 2024-09-11 2025-09-30 15950278 frs-core:CurrentFinancialInstruments 2025-09-30 15950278 frs-core:Non-currentFinancialInstruments 2025-09-30 15950278 frs-core:RevaluationReserve 2024-09-11 2025-09-30 15950278 frs-core:RevaluationReserve 2024-09-10 15950278 frs-core:RevaluationReserve 2025-09-30 15950278 frs-core:ShareCapital 2025-09-30 15950278 frs-core:RetainedEarningsAccumulatedLosses 2024-09-11 2025-09-30 15950278 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-10 15950278 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15950278 frs-bus:PrivateLimitedCompanyLtd 2024-09-11 2025-09-30 15950278 frs-bus:FilletedAccounts 2024-09-11 2025-09-30 15950278 frs-bus:SmallEntities 2024-09-11 2025-09-30 15950278 frs-bus:AuditExemptWithAccountantsReport 2024-09-11 2025-09-30 15950278 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-11 2025-09-30 15950278 frs-bus:Director1 2024-09-11 2025-09-30 15950278 frs-countries:EnglandWales 2024-09-11 2025-09-30
Registered number: 15950278
Fecv & Rtg Ltd
Financial Statements
For the Period 11 September 2024 to 30 September 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Fecv & Rtg Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Fecv & Rtg Ltd
Accountant's Report
For the Period 11 September 2024 to 30 September 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Fecv & Rtg Ltd for the period 11 September 2024 to 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Fecv & Rtg Ltd for the period 11 September 2024 to 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.
This report is made solely to the director of Fecv & Rtg Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Fecv & Rtg Ltd and state those matters that we have agreed to state to the director of Fecv & Rtg Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fecv & Rtg Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Fecv & Rtg Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fecv & Rtg Ltd . You consider that Fecv & Rtg Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Fecv & Rtg Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Nijjer Accountants Ltd
8 June 2026

Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Page 1
Page 2
Fecv & Rtg Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15950278

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 527,250
|  |  | 527,250
CURRENT ASSETS
Debtors | 5 | 3,548 |
Cash at bank and in hand |  | 2,562 |
|  | 6,110 |
Creditors: Amounts Falling Due Within One Year | 6 | (155,959 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (149,849 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 377,401
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (272,016 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (53,855 )
NET ASSETS |  |  | 51,530
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000
Revaluation reserve | 9 |  | 161,565
Profit and Loss Account |  |  | (111,035 )
SHAREHOLDERS' FUNDS |  |  | 51,530

Page 2
Page 3
Fecv & Rtg Ltd
Balance Sheet (continued)
As At 30 September 2025
For the period 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 his 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

Frederick Vernon Director
8 June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Fecv & Rtg Ltd
Notes to the Financial Statements
For the Period 11 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Fecv & Rtg Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15950278 . The registered office is 5-7 Station Road, Longfield, England, DA3 7QD.
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 income generated from the letting and ongoing operation of the company’s own or leased real estate properties. This includes rental income, service charges, and any ancillary income arising directly from the management and utilisation of these properties. Revenue is recognised when the right to receive payment has been established and the economic benefits are probable, in accordance with applicable accounting standards.
2.3. 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.
2.4. 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 period, 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 period was: NIL
-
Page 4
Page 5
Fecv & Rtg Ltd
Notes to the Financial Statements (continued)
For the Period 11 September 2024 to 30 September 2025
4. Investment Property

| 30 September 2025
--- | ---
| £
Fair Value
As at 11 September 2024 | -
Additions | 311,830
Revaluations | 215,420
As at 30 September 2025 | 527,250

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 30 September 2025
--- | ---
| £
Cost | 311,829
Accumulated depreciation and impairment | 6,236
Carrying amount | 305,593

5. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Trade debtors | 2,522
Other debtors | 1,026
| 3,548

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Trade creditors | 1,418
Other creditors | 154,541
| 155,959

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

| 30 September 2025
--- | ---
| £
Bank loans | 272,016

Page 5
Page 6
Fecv & Rtg Ltd
Notes to the Financial Statements (continued)
For the Period 11 September 2024 to 30 September 2025
8. Share Capital

| 30 September 2025
--- | ---
| £
Called Up Share Capital not Paid | 1,000
Amount of Allotted, Called Up Share Capital | 1,000

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 11 September 2024 | - | -
Profit for period | - | 50,530
Surplus on revaluation | 161,565 | -
Other comprehensive income for the period | 161,565 | -
Total comprehensive income for the period | 161,565 | 50,530
Arising on shares issued during the period | - | -
Transfer from revaluation reserve | - | (161,565)
As at 30 September 2025 | 161,565 | (111,035 )

10. Related Party Transactions
At the reporting date, the company owed £151,449 to FECV Property Assets Ltd and £1,097 to FECV & DS Ltd, which is under the common control of the director.
Page 6