Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10961220 Mr Simche Roitenbarg Mr Simche Roitenbarg true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10961220 2024-09-30 10961220 2025-09-30 10961220 2024-10-01 2025-09-30 10961220 frs-core:CurrentFinancialInstruments 2025-09-30 10961220 frs-core:Non-currentFinancialInstruments 2025-09-30 10961220 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 10961220 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 10961220 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 10961220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 10961220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 10961220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 10961220 frs-core:RevaluationReserve 2024-09-30 10961220 frs-core:RevaluationReserve 2025-09-30 10961220 frs-core:ShareCapital 2025-09-30 10961220 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 10961220 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 10961220 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10961220 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10961220 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10961220 frs-bus:SmallEntities 2024-10-01 2025-09-30 10961220 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10961220 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10961220 1 2024-10-01 2025-09-30 10961220 frs-bus:Director1 2024-10-01 2025-09-30 10961220 frs-countries:EnglandWales 2024-10-01 2025-09-30 10961220 2023-09-30 10961220 2024-09-30 10961220 2023-10-01 2024-09-30 10961220 frs-core:CurrentFinancialInstruments 2024-09-30 10961220 frs-core:Non-currentFinancialInstruments 2024-09-30 10961220 frs-core:RevaluationReserve 2024-09-30 10961220 frs-core:ShareCapital 2024-09-30 10961220 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10961220
FERNDALE HOUSING LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10961220
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,276,029 829,089
1,276,029 829,089
CURRENT ASSETS
Debtors 5 458,543 229,547
Cash at bank and in hand 25,710 12,359
484,253 241,906
Creditors: Amounts Falling Due Within One Year 6 (229,826 ) (107,088 )
NET CURRENT ASSETS (LIABILITIES) 254,427 134,818
TOTAL ASSETS LESS CURRENT LIABILITIES 1,530,456 963,907
Creditors: Amounts Falling Due After More Than One Year 7 (1,379,981 ) (820,426 )
NET ASSETS 150,475 143,481
CAPITAL AND RESERVES
Called up share capital 8 1 1
Revaluation reserve 9 130,000 130,000
Profit and Loss Account 20,474 13,480
SHAREHOLDERS' FUNDS 150,475 143,481
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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 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
Mr Simche Roitenbarg
Director
21st June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
FERNDALE HOUSING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10961220 . The registered office is 1 Ferndale Road, South Tottenham, London, N15 6UF.
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:
Leasehold Nil
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold Investment Properties Total
£ £ £
Cost
As at 1 October 2024 443,541 385,548 829,089
Additions - 446,940 446,940
As at 30 September 2025 443,541 832,488 1,276,029
Net Book Value
As at 30 September 2025 443,541 832,488 1,276,029
As at 1 October 2024 443,541 385,548 829,089
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 18,000
Other debtors 458,543 211,547
458,543 229,547
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 23,250 23,250
Corporation tax 4,321 2,681
Other creditors 201,885 80,807
Accruals and deferred income 370 350
229,826 107,088
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,379,981 820,426
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 130,000 13,480
Profit for the year and total comprehensive income - 6,994
As at 30 September 2025 130,000 20,474
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Simche Roitenbarg by virtue of his ownership of 100% of the issued share capital in the company.
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