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 01062779 Mr A J Ord Ms G A Ord Mr B J Ord Mrs A M McPherson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01062779 2024-09-30 01062779 2025-09-30 01062779 2024-10-01 2025-09-30 01062779 frs-core:CurrentFinancialInstruments 2025-09-30 01062779 frs-core:MotorVehicles 2024-10-01 2025-09-30 01062779 frs-core:PlantMachinery 2025-09-30 01062779 frs-core:PlantMachinery 2024-10-01 2025-09-30 01062779 frs-core:PlantMachinery 2024-09-30 01062779 frs-core:ShareCapital 2025-09-30 01062779 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 01062779 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 01062779 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 01062779 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01062779 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 01062779 frs-bus:SmallEntities 2024-10-01 2025-09-30 01062779 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01062779 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01062779 1 2024-10-01 2025-09-30 01062779 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 01062779 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 01062779 frs-bus:Director1 2024-10-01 2025-09-30 01062779 frs-bus:Director2 2024-10-01 2025-09-30 01062779 frs-bus:Director3 2024-10-01 2025-09-30 01062779 frs-bus:Director4 2024-10-01 2025-09-30 01062779 frs-countries:EnglandWales 2024-10-01 2025-09-30 01062779 2023-09-30 01062779 2024-09-30 01062779 2023-10-01 2024-09-30 01062779 frs-core:CurrentFinancialInstruments 2024-09-30 01062779 frs-core:ShareCapital 2024-09-30 01062779 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 01062779 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 01062779
John Livingston (Estates) 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: 01062779
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,156 141,268
Investment Properties 5 5,041,940 5,426,034
5,104,096 5,567,302
CURRENT ASSETS
Debtors 6 550,821 727,202
Cash at bank and in hand 993,525 1,188
1,544,346 728,390
Creditors: Amounts Falling Due Within One Year 7 (1,215,623 ) (1,325,923 )
NET CURRENT ASSETS (LIABILITIES) 328,723 (597,533 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,432,819 4,969,769
PROVISIONS FOR LIABILITIES
Deferred Taxation (293,787 ) (293,787 )
NET ASSETS 5,139,032 4,675,982
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 1,770,544 1,770,544
Profit and Loss Account 3,368,388 2,905,338
SHAREHOLDERS' FUNDS 5,139,032 4,675,982
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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 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 B J Ord
Director
23 June 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
John Livingston (Estates) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01062779 . The registered office is 80 Borough Road, Middlesbrough, TS1 2JN.
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 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
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.
...CONTINUED
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2.5. Taxation - continued
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: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 October 2024 217,178
Disposals (92,821 )
As at 30 September 2025 124,357
Depreciation
As at 1 October 2024 75,910
Provided during the period 9,323
Disposals (23,032 )
As at 30 September 2025 62,201
Net Book Value
As at 30 September 2025 62,156
As at 1 October 2024 141,268
5. Investment Property
2025
£
Fair Value
As at 1 October 2024 5,426,034
Disposals (384,094 )
As at 30 September 2025 5,041,940
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,934 10,712
Other debtors 547,887 716,490
550,821 727,202
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 79,880 207,693
Bank loans and overdrafts - 488,384
Other creditors 915,980 619,217
Taxation and social security 219,763 10,629
1,215,623 1,325,923
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 October 2024 1,770,544 2,905,338
Profit for the year and total comprehensive income - 654,450
Dividends paid - (191,400)
As at 30 September 2025 1,770,544 3,368,388
10. Related Party Transactions
Amounts owed to/from related undertakings at the year end were as follows:
Owed from Fairfield Industries Limited £520,484 (2024: £509,756)
Owed from John Livingston & Sons Limited £15,119 (2024: owed to JL&S £1,881)
Owed to Erimus Securities Limited £888,698 (2024: £565,698)
11. Ultimate Controlling Party
The company is a subsidiary of John Livingston (Estates) Holdings Limited, the ultimate parent company, incorporated in England and Wales. There are no group accounts prepared which include the results of the company.
12. Financial commitments, guarantees and contingent liabilities
The company, together with certain of its group and related undertakings subject to common control, has entered into a composite banking arrangement and cross guarantee to secure banking facilities, including a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery and specific security of land and buildings.
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