Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12212974 Mr J H Innes Mrs D Innes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12212974 2024-09-30 12212974 2025-09-30 12212974 2024-10-01 2025-09-30 12212974 frs-core:ShareCapital 2025-09-30 12212974 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 12212974 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 12212974 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12212974 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12212974 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 12212974 frs-bus:SmallEntities 2024-10-01 2025-09-30 12212974 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12212974 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12212974 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 12212974 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 12212974 frs-bus:Director1 2024-10-01 2025-09-30 12212974 frs-bus:Director2 2024-10-01 2025-09-30 12212974 frs-countries:EnglandWales 2024-10-01 2025-09-30 12212974 2023-09-30 12212974 2024-09-30 12212974 2023-10-01 2024-09-30 12212974 frs-core:ShareCapital 2024-09-30 12212974 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12212974 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 12212974
Pilgrims Way Properties Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Pilgrims Way Properties Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Pilgrims Way Properties Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 12212974

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,683,845 |  | 1,605,000
|  |  | 2,683,845 |  | 1,605,000
CURRENT ASSETS
Debtors | 5 | 151,053 |  | 142,628 |
Cash at bank and in hand |  | 34,365 |  | 150,480 |
|  | 185,418 |  | 293,108 |
Creditors: Amounts Falling Due Within One Year |  | (3,153,592 ) |  | (2,287,687 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,968,174 ) |  | (1,994,579 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (284,329 ) |  | (389,579 )
NET LIABILITIES |  |  | (284,329 ) |  | (389,579 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Fair value reserve | 7 |  | (490,422 ) |  | (498,787 )
Profit and Loss Account |  |  | 206,091 |  | 109,206
SHAREHOLDERS' FUNDS |  |  | (284,329) |  | (389,579)

Page 1
Page 2
Pilgrims Way Properties Limited
Abridged Balance Sheet (continued)
As At 30 September 2025
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr J H Innes Director
24th June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pilgrims Way Properties Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Pilgrims Way Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12212974 . The registered office is 2 Station Road West, Oxted, Surrey, RH8 9EP.
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 rental of the investment properties.
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 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: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | 1,605,000
Additions | 1,078,845
As at 30 September 2025 | 2,683,845

If investment property had been accounted for under historical cost accounting rules, the amounts would be:
Page 3
Page 4
Pilgrims Way Properties Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 3,325,260 |  | 2,246,415

Investment properties have been valued by the directors on an open marlet value basis at 30 September 2025.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 150,993 |  | 142,628

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | (498,787 ) | 109,206
Profit for the year and total comprehensive income | - | 105,250
Movements in fair value reserve | 8,365 | -
Transfer to/from Fair value reserve | - | (8,365)
As at 30 September 2025 | (490,422 ) | 206,091

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