Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 3 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15185051 B Dos Santos C Cornwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15185051 2024-10-31 15185051 2025-10-31 15185051 2024-11-01 2025-10-31 15185051 frs-core:CurrentFinancialInstruments 2025-10-31 15185051 frs-core:ShareCapital 2025-10-31 15185051 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15185051 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15185051 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15185051 frs-bus:SmallEntities 2024-11-01 2025-10-31 15185051 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15185051 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15185051 frs-bus:Director1 2024-11-01 2025-10-31 15185051 frs-bus:Director2 2024-11-01 2025-10-31 15185051 frs-countries:EnglandWales 2024-11-01 2025-10-31 15185051 2023-10-02 15185051 2024-10-31 15185051 2023-10-03 2024-10-31 15185051 frs-core:CurrentFinancialInstruments 2024-10-31 15185051 frs-core:ShareCapital 2024-10-31 15185051 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15185051
Charm & Bricks Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
Charm & Bricks Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Charm & Bricks Limited
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 15185051

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 200,854 |  | 200,854
|  |  | 200,854 |  | 200,854
CURRENT ASSETS
Cash at bank and in hand |  | 7,938 |  | 6,410 |
|  | 7,938 |  | 6,410 |
Creditors: Amounts Falling Due Within One Year | 5 | (206,888 ) |  | (207,374 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (198,950 ) |  | (200,964 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,904 |  | (110 )
NET ASSETS/(LIABILITIES) |  |  | 1,904 |  | (110 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Income Statement |  |  | 1,804 |  | (210 )
SHAREHOLDERS' FUNDS |  |  | 1,904 |  | (110)

For the year ending 31 October 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 Income Statement.
On behalf of the board

B Dos Santos Director | C Cornwell Director
7 July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Charm & Bricks Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Charm & Bricks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15185051 . The registered office is The Old Mill Blisworth Hill Farm, Stoke Road, Blisworth, Northampton, NN7 3DB.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Rental Income
Turnover from property rentals is recognised on a straight-line basis over the lease term as it becomes due, in accordance with the underlying tenancy agreements. The rental income is recognised in the period to which it relates, regardless of when the cash is actually collected or invoiced.
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 income statement.
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
Charm & Bricks Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Investment Property

| 31 October 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 200,854

The investment property is carried at fair value. The directors have assessed the market value of the property at the balance sheet date and are of the opinion that its fair value does not differ materially from its carrying value. Consequently, no revaluation adjustment has been recognised in the current financial year.
5. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 206,465 |  | 207,374
Taxation and social security | 423 |  | -
| 206,888 |  | 207,374

6. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3