Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04943693 Ms Hemani Pathirana Mr Jahangir Bybordi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04943693 2024-12-31 04943693 2025-12-31 04943693 2025-01-01 2025-12-31 04943693 frs-core:CurrentFinancialInstruments 2025-12-31 04943693 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 04943693 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 04943693 frs-core:ShareCapital 2025-12-31 04943693 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04943693 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04943693 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04943693 frs-bus:SmallEntities 2025-01-01 2025-12-31 04943693 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04943693 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04943693 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 04943693 frs-bus:OrdinaryShareClass1 2025-12-31 04943693 frs-bus:Director1 2025-01-01 2025-12-31 04943693 frs-bus:Director2 2025-01-01 2025-12-31 04943693 frs-countries:EnglandWales 2025-01-01 2025-12-31 04943693 2023-12-31 04943693 2024-12-31 04943693 2024-01-01 2024-12-31 04943693 frs-core:CurrentFinancialInstruments 2024-12-31 04943693 frs-core:ShareCapital 2024-12-31 04943693 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04943693 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Buttermere Court Freehold Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Buttermere Court Freehold Limited
Contents
Contents

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

Page 1
Buttermere Court Freehold Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04943693

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,056,768 |  | 3,056,768
|  |  | 3,056,768 |  | 3,056,768
CURRENT ASSETS
Debtors | 5 | 4,294 |  | - |
Cash at bank and in hand |  | 83,315 |  | 66,841 |
|  | 87,609 |  | 66,841 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,117 ) |  | (23,172 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 64,492 |  | 43,669
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,121,260 |  | 3,100,437
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (344,099 ) |  | (344,099 )
NET ASSETS |  |  | 2,777,161 |  | 2,756,338
CAPITAL AND RESERVES
Called up share capital | 7 |  | 45 |  | 45
Profit and Loss Account |  |  | 2,777,116 |  | 2,756,293
SHAREHOLDERS' FUNDS |  |  | 2,777,161 |  | 2,756,338

Page 1
Page 2
Buttermere Court Freehold Limited
Balance Sheet (continued)
As At 31 December 2025
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 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

Ms Hemani Pathirana Director
18/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Buttermere Court Freehold Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Buttermere Court Freehold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04943693 . The registered office is Buttermere Court, Boundary Road, London, NW8 6NR.
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 represents amounts receivable for garage and ground rents and certain administrative charges
together with the proceeds on lease extensions, including contributions to costs.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 3
Page 4
Buttermere Court Freehold Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 January 2025 | 3,056,768
As at 31 December 2025 | 3,056,768
Net Book Value
As at 31 December 2025 | 3,056,768
As at 1 January 2025 | 3,056,768

Investment property represents the value of long leasehold interest of a one bedroom flat and the freehold reversionary interests in the entire block of which 9 flats have existing leases of less than 50 years to run. These reversionary interests have been valued on the basis of granting extended leases as at the balance sheet date, and this valuation has been made by the company's directors based on the value of a known current lease extension in process at the balance sheet date. The historic cost of these reversionary interests was £ 1,155,665 (2024: £1,155,665)
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,385 |  | -
Prepayments and accrued income | 1,044 |  | -
Other debtors | 1,865 |  | -
| 4,294 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,957 |  | 3,337
Other creditors | 18,160 |  | 15,460
Accruals and deferred income | - |  | 4,375
| 23,117 |  | 23,172

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
45 Ordinary Shares of £ 1 each | 45 |  | 45

Page 4