Acorah Software Products - Accounts Production 19.2.450 false true true 27 April 2024 1 May 2023 false 28 April 2024 26 April 2025 26 April 2025 08815171 Thomas Appleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08815171 2024-04-27 08815171 2025-04-26 08815171 2024-04-28 2025-04-26 08815171 frs-core:CurrentFinancialInstruments 2025-04-26 08815171 frs-core:Non-currentFinancialInstruments 2025-04-26 08815171 frs-core:OtherReservesSubtotal 2025-04-26 08815171 frs-core:ShareCapital 2025-04-26 08815171 frs-core:RetainedEarningsAccumulatedLosses 2025-04-26 08815171 frs-bus:PrivateLimitedCompanyLtd 2024-04-28 2025-04-26 08815171 frs-bus:FilletedAccounts 2024-04-28 2025-04-26 08815171 frs-bus:SmallEntities 2024-04-28 2025-04-26 08815171 frs-bus:AuditExempt-NoAccountantsReport 2024-04-28 2025-04-26 08815171 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-28 2025-04-26 08815171 frs-bus:Director1 2024-04-28 2025-04-26 08815171 frs-bus:Director1 2024-04-27 08815171 frs-bus:Director1 2025-04-26 08815171 frs-countries:EnglandWales 2024-04-28 2025-04-26 08815171 2023-04-30 08815171 2024-04-27 08815171 2023-05-01 2024-04-27 08815171 frs-core:CurrentFinancialInstruments 2024-04-27 08815171 frs-core:Non-currentFinancialInstruments 2024-04-27 08815171 frs-core:OtherReservesSubtotal 2024-04-27 08815171 frs-core:ShareCapital 2024-04-27 08815171 frs-core:RetainedEarningsAccumulatedLosses 2024-04-27
Registered number: 08815171
T. Appleton Properties Limited
Financial Statements
For The Year Ended 26 April 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
T. Appleton Properties Limited
Contents
Contents

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

Page 1
T. Appleton Properties Limited
Balance Sheet
As At 26 April 2025
Balance Sheet
Registered number: 08815171

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,662,500 |  | 2,524,359
|  |  | 2,662,500 |  | 2,524,359
CURRENT ASSETS
Debtors | 5 | 302,727 |  | 206,510 |
Cash at bank and in hand |  | 80 |  | 25,516 |
|  | 302,807 |  | 232,026 |
Creditors: Amounts Falling Due Within One Year | 6 | (490,475 ) |  | (384,814 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (187,668 ) |  | (152,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,474,832 |  | 2,371,571
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,977,007 ) |  | (1,977,585 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (101,428 ) |  | (230,378 )
NET ASSETS |  |  | 396,397 |  | 163,608
CAPITAL AND RESERVES
Called up share capital | 8 |  | 5 |  | 5
Retained earnings - Non distributable |  |  | 834,617 |  | 567,526
Profit and Loss Account |  |  | (438,225 ) |  | (403,923 )
SHAREHOLDERS' FUNDS |  |  | 396,397 |  | 163,608

Page 1
Page 2
T. Appleton Properties Limited
Balance Sheet (continued)
As At 26 April 2025
For the year ending 26 April 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

Thomas Appleton Director
22 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
T. Appleton Properties Limited
Notes to the Financial Statements
For The Year Ended 26 April 2025
Notes to the Financial Statements
1. General Information
T. Appleton Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08815171 . 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
2.5. 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.
2.6. 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 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.
Page 3
Page 4
T. Appleton Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 26 April 2025
2.7. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 28 April 2024 | 2,524,359
Revaluations | 138,141
As at 26 April 2025 | 2,662,500

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,726,455 |  | 1,726,455
Accumulated depreciation and impairment | 103,587 |  | 86,320
Carrying amount | 1,622,868 |  | 1,640,135

Investment properties comprise of an amount of £2,662,500 (2024: £2,524,359) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors at the year end.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 7,184
Other debtors | 302,727 |  | 199,326
| 302,727 |  | 206,510

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,069
Bank loans and overdrafts | 61,427 |  | 6,224
Other creditors | 429,048 |  | 376,521
| 490,475 |  | 384,814

Page 4
Page 5
T. Appleton Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 26 April 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,977,007 |  | 1,977,585

Bank loans includes £1,944,713 (2024: £1,940,240) secured by way of a fixed first charge over the underlying assets.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

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

| As at 28 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 26 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Appleton | - | 6,514 | - | - | 6,514

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Included in Debtors is an amount for £165,465 owed by the following companies. The director, Mr T Appleton, is also the director and controlling party of the following companies;
Libertas Proprietas Limited - £72,043 (2024 - £27,566)
Cali Living Limited - £43,212 (2024 - £13,380)
Fordton Properties Limited - £50,210 (2024 - Nil)
Included in Creditors is an amount for £46,948 owed to the following companies. The director, Mr T Appleton, is also the director and controlling party of the following companies;
Property Discoveries Limited - £46,948 (2024 - £47,143)
Fordton Properties Limited - £Nil (2024 - £6,340)
Page 5