Acorah Software Products - Accounts Production 19.2.450 false true 30 December 2024 31 December 2023 false 31 December 2024 30 December 2025 30 December 2025 09649585 Mr Andrew Barriskell Mr Simon Barriskell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09649585 2024-12-30 09649585 2025-12-30 09649585 2024-12-31 2025-12-30 09649585 frs-core:CurrentFinancialInstruments 2025-12-30 09649585 frs-core:Non-currentFinancialInstruments 2025-12-30 09649585 frs-core:FurnitureFittings 2025-12-30 09649585 frs-core:FurnitureFittings 2024-12-31 2025-12-30 09649585 frs-core:FurnitureFittings 2024-12-30 09649585 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-30 09649585 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 2025-12-30 09649585 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-30 09649585 frs-core:MotorVehicles 2025-12-30 09649585 frs-core:MotorVehicles 2024-12-31 2025-12-30 09649585 frs-core:MotorVehicles 2024-12-30 09649585 frs-core:ShareCapital 2025-12-30 09649585 frs-core:RetainedEarningsAccumulatedLosses 2025-12-30 09649585 frs-bus:PrivateLimitedCompanyLtd 2024-12-31 2025-12-30 09649585 frs-bus:FilletedAccounts 2024-12-31 2025-12-30 09649585 frs-bus:SmallEntities 2024-12-31 2025-12-30 09649585 frs-bus:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 09649585 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-31 2025-12-30 09649585 frs-bus:Director1 2024-12-31 2025-12-30 09649585 frs-bus:Director2 2024-12-31 2025-12-30 09649585 frs-core:CurrentFinancialInstruments 1 2025-12-30 09649585 frs-core:Non-currentFinancialInstruments 1 2025-12-30 09649585 frs-countries:EnglandWales 2024-12-31 2025-12-30 09649585 2023-12-30 09649585 2024-12-30 09649585 2023-12-31 2024-12-30 09649585 frs-core:CurrentFinancialInstruments 2024-12-30 09649585 frs-core:Non-currentFinancialInstruments 2024-12-30 09649585 frs-core:ShareCapital 2024-12-30 09649585 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30 09649585 frs-core:CurrentFinancialInstruments 1 2024-12-30 09649585 frs-core:Non-currentFinancialInstruments 1 2024-12-30
Registered number: 09649585
FTOP Properties Limited
Unaudited Financial Statements
For The Year Ended 30 December 2025
Aird Accountancy Limited
FTOP Properties Limited
Contents
Contents

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

Page 1
FTOP Properties Limited
Balance Sheet
As At 30 December 2025
Balance Sheet
Registered number: 09649585

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,349,662 |  | 2,350,352
|  |  | 2,349,662 |  | 2,350,352
CURRENT ASSETS
Debtors | 5 | 7,103 |  | 2,763 |
Cash at bank and in hand |  | 67,920 |  | 58,951 |
|  | 75,023 |  | 61,714 |
Creditors: Amounts Falling Due Within One Year | 6 | (509,562 ) |  | (461,834 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (434,539 ) |  | (400,120 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,915,123 |  | 1,950,232
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,545,225 ) |  | (1,694,460 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (163,218 ) |  | (162,803 )
NET ASSETS |  |  | 206,680 |  | 92,969
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 206,678 |  | 92,967
SHAREHOLDERS' FUNDS |  |  | 206,680 |  | 92,969

Page 1
Page 2
FTOP Properties Limited
Balance Sheet (continued)
As At 30 December 2025
For the year ending 30 December 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 Simon Barriskell Director
03/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
FTOP Properties Limited
Notes to the Financial Statements
For The Year Ended 30 December 2025
Notes to the Financial Statements
1. General Information
FTOP Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09649585 . The registered office is 9 Radnor Place, Prenton, CH43 4XH.
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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 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.
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
FTOP Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 31 December 2024 | 2,347,999 | 1,550 | 10,541 | 2,360,090
Disposals | - | (1,550 ) | - | (1,550 )
As at 30 December 2025 | 2,347,999 | - | 10,541 | 2,358,540
Depreciation
As at 31 December 2024 | - | 1,414 | 8,324 | 9,738
Provided during the period | - | - | 554 | 554
Disposals | - | (1,414 ) | - | (1,414 )
As at 30 December 2025 | - | - | 8,878 | 8,878
Net Book Value
As at 30 December 2025 | 2,347,999 | - | 1,663 | 2,349,662
As at 31 December 2024 | 2,347,999 | 136 | 2,217 | 2,350,352

Cost or valuation as at 30 December 2025 represented by:

| Investment Properties | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
At cost | 1,696,789 | - | 10,541 | 1,707,330
At valuation | 651,210 | - | - | 651,210
| 2,347,999 | - | 10,541 | 2,358,540

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 3,353 |  | -
Other debtors | 3,750 |  | 2,763
| 7,103 |  | 2,763

Page 4
Page 5
FTOP Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | (2 )
Bank loans and overdrafts | 121,235 |  | 10,000
Corporation tax | 263 |  | 99
Other taxes and social security | 723 |  | 557
Rent prepayments | 6,448 |  | 6,860
Accruals and deferred income | 125,928 |  | 217,354
Directors' loan accounts | 254,966 |  | 226,966
| 509,562 |  | 461,834

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,051,225 |  | 1,172,460
Other creditors - loans | 494,000 |  | 522,000
| 1,545,225 |  | 1,694,460

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank and other loans outstanding at the year end are secured over the freehold propery owned by the company with the exception of £4,167 (2024 £14,146) payable under the Bounce Back Loan Scheme.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,168,293 |  | 1,168,293
Other Creditors | 494,000 |  | 522,000

9. Share Capital

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

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