Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00781105 Mrs Jennifer Stritton Mrs Jennifer Stritton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00781105 2024-12-31 00781105 2025-12-31 00781105 2025-01-01 2025-12-31 00781105 frs-core:CurrentFinancialInstruments 2025-12-31 00781105 frs-core:NetGoodwill 2025-12-31 00781105 frs-core:NetGoodwill 2025-01-01 2025-12-31 00781105 frs-core:NetGoodwill 2024-12-31 00781105 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00781105 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00781105 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00781105 frs-core:PlantMachinery 2025-12-31 00781105 frs-core:PlantMachinery 2025-01-01 2025-12-31 00781105 frs-core:PlantMachinery 2024-12-31 00781105 frs-core:RevaluationReserve 2025-12-31 00781105 frs-core:ShareCapital 2025-12-31 00781105 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00781105 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00781105 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00781105 frs-bus:SmallEntities 2025-01-01 2025-12-31 00781105 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00781105 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00781105 frs-bus:Director1 2025-01-01 2025-12-31 00781105 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00781105 frs-countries:EnglandWales 2025-01-01 2025-12-31 00781105 2023-12-31 00781105 2024-12-31 00781105 2024-01-01 2024-12-31 00781105 frs-core:CurrentFinancialInstruments 2024-12-31 00781105 frs-core:RevaluationReserve 2024-12-31 00781105 frs-core:ShareCapital 2024-12-31 00781105 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00781105
Eversley Hotel Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00781105
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 909,882 688,758
909,882 688,758
CURRENT ASSETS
Stocks 6 250 250
Debtors 7 2,727 2,456
Cash at bank and in hand 71,371 88,376
74,348 91,082
Creditors: Amounts Falling Due Within One Year 8 (12,166 ) (8,752 )
NET CURRENT ASSETS (LIABILITIES) 62,182 82,330
TOTAL ASSETS LESS CURRENT LIABILITIES 972,064 771,088
PROVISIONS FOR LIABILITIES
Deferred Taxation (168,519 ) (118,275 )
NET ASSETS 803,545 652,813
CAPITAL AND RESERVES
Called up share capital 9 99 99
Revaluation reserve 639,459 470,709
Profit and Loss Account 163,987 182,005
SHAREHOLDERS' FUNDS 803,545 652,813
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For the year ending 31 December 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 her 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
Mrs Jennifer Stritton
Director
07/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eversley Hotel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00781105 . The registered office is Eversley B&B, Park Avenue, Ventnor, PO38 1LB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets, with the exception of freehold property, 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:
Freehold 0%
Plant & Machinery 10% reducing balance
Freehold land and buildings are measured using the revaluation model. These assets are stated at fair value on the date of the latest revaluation less subsequent accumulated depreciation and any impairment losses, where applicable. 
A revaluation deficit is recognised in other comprehensive income, net of the related tax impact, to the extent that it offsets an existing surplus on the same asset with any excess recognised in profit or loss. 
The revaluation reserve included in equity in respect of an item of a tangible fixed assets is transferred directly to retained earnings when the asset is derecognised. However, while the asset is being used, the revaluation reserve is transferred to retained earnings for an amount equivalent to the difference between depreciation based on the revalued carrying amount of the asset and depreciation based on the asset’s original cost. Such transfers are not made through profit or loss. 
At each reporting date tangible fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 1,625
As at 31 December 2025 1,625
Amortisation
As at 1 January 2025 1,625
As at 31 December 2025 1,625
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 January 2025 776,303 296,397 1,072,700
Revaluation 225,000 - 225,000
As at 31 December 2025 1,001,303 296,397 1,297,700
Depreciation
As at 1 January 2025 126,303 257,639 383,942
Provided during the period - 3,876 3,876
As at 31 December 2025 126,303 261,515 387,818
Net Book Value
As at 31 December 2025 875,000 34,882 909,882
As at 1 January 2025 650,000 38,758 688,758
Cost or valuation as at 31 December 2025 represented by:
Land & Property
Freehold Plant & Machinery Total
£ £ £
At cost - 296,397 296,397
At valuation 1,001,303 - 1,001,303
1,001,303 296,397 1,297,700
Land & Property revaluations:
  • 2016: value increase £513,289
  • 2024: value increase £90,589
  • 2025: value increase £225,000
The valuation in 2024 was based on a market value assessment and provided by Hose Rhodes Dickson, a local estate agency company.
The valuation in 2025 was based on the market price listed on the market by 01 Estate Agents, a local estate agent company.
6. Stocks
2025 2024
£ £
Stock 250 250
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7. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,727 2,456
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 10,577 8,652
Taxation and social security 1,589 100
12,166 8,752
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 99 99
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