Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 01783293 Ms Teresa Parish Mr Trevor Davies Mr Justin Rees iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01783293 2025-03-31 01783293 2026-03-31 01783293 2025-04-01 2026-03-31 01783293 frs-core:CurrentFinancialInstruments 2026-03-31 01783293 frs-core:ShareCapital 2026-03-31 01783293 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 01783293 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01783293 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 01783293 frs-bus:SmallEntities 2025-04-01 2026-03-31 01783293 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 01783293 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01783293 frs-bus:Director1 2025-04-01 2026-03-31 01783293 frs-bus:Director2 2025-04-01 2026-03-31 01783293 frs-bus:Director3 2025-04-01 2026-03-31 01783293 frs-countries:EnglandWales 2025-04-01 2026-03-31 01783293 2024-03-31 01783293 2025-03-31 01783293 2024-04-01 2025-03-31 01783293 frs-core:CurrentFinancialInstruments 2025-03-31 01783293 frs-core:ShareCapital 2025-03-31 01783293 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 01783293
Forest Close Management Company Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01783293
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 12,717 9,400
12,717 9,400
Creditors: Amounts Falling Due Within One Year 4 (11,000 ) (8,725 )
NET CURRENT ASSETS (LIABILITIES) 1,717 675
TOTAL ASSETS LESS CURRENT LIABILITIES 1,717 675
NET ASSETS 1,717 675
CAPITAL AND RESERVES
Called up share capital 5 675 675
Profit and Loss Account 1,042 -
SHAREHOLDERS' FUNDS 1,717 675
For the year ending 31 March 2026 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.
The financial statements were approved by the board of directors on 5 June 2026 and were signed on its behalf by:
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Mr Justin Rees
Director
05/06/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Forest Close Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01783293 . The registered office is Berkeley House, 86 High Street, Carshalton, Surrey, SM5 3AE.
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. 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.
2.3. Presentation currency
The accounts are presented in £ sterling.
2.4. Service Charge income and expenditure
The company is a residential flat management company. Its outgoings comprise expenditure on the maintenance and upkeep of flats 1-26 Forest Close Chislehurst Kent and its income comprises reimbursement of those expenses from Service Charge receipts. Service charge receipts are held on trust for the lessees until defrayed against relevant expenditure
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 10,755 8,725
Taxation and social security 245 -
11,000 8,725
Page 2
Page 3
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 675 675
Page 3