Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05297724 Mrs Christine Fisher Mr John Sidney Fisher Mr Joshua Smart Mr John Sidney Fisher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05297724 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-11-30 05297724 2024-11-30 05297724 2025-11-30 05297724 2024-12-01 2025-11-30 05297724 frs-core:CurrentFinancialInstruments 2025-11-30 05297724 frs-core:Non-currentFinancialInstruments 2025-11-30 05297724 frs-core:InvestmentPropertyIncludedWithinPPE 2025-11-30 05297724 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-01 2025-11-30 05297724 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-30 05297724 frs-core:ShareCapital 2025-11-30 05297724 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05297724 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05297724 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05297724 frs-bus:SmallEntities 2024-12-01 2025-11-30 05297724 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05297724 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05297724 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-01 2025-11-30 05297724 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 05297724 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 05297724 frs-bus:Director1 2024-12-01 2025-11-30 05297724 frs-bus:Director2 2024-12-01 2025-11-30 05297724 frs-bus:Director3 2024-12-01 2025-11-30 05297724 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 05297724 frs-countries:EnglandWales 2024-12-01 2025-11-30 05297724 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-11-30 05297724 2023-11-30 05297724 2024-11-30 05297724 2023-12-01 2024-11-30 05297724 frs-core:CurrentFinancialInstruments 2024-11-30 05297724 frs-core:Non-currentFinancialInstruments 2024-11-30 05297724 frs-core:ShareCapital 2024-11-30 05297724 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 05297724 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30
Registered number: 05297724
S.J. & C.A. Fisher Properties Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2025
S.J. & C.A. Fisher Properties Ltd.
Contents
Contents

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

Page 1
S.J. & C.A. Fisher Properties Ltd.
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 05297724

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,300,000 |  | 2,305,000
|  |  | 3,300,000 |  | 2,305,000
CURRENT ASSETS
Debtors | 5 | 1,692 |  | 2,000 |
Cash at bank and in hand |  | 15,727 |  | 83,494 |
|  | 17,419 |  | 85,494 |
Creditors: Amounts Falling Due Within One Year | 6 | (499,734 ) |  | (485,073 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (482,315 ) |  | (399,579 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,817,685 |  | 1,905,421
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (330,419 ) |  | (256,035 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (412,142 ) |  | (218,156 )
NET ASSETS |  |  | 2,075,124 |  | 1,431,230
CAPITAL AND RESERVES
Called up share capital | 9 |  | 102 |  | 102
Fair value reserve | 10 |  | 1,513,419 |  | 931,460
Profit and Loss Account |  |  | 561,603 |  | 499,668
SHAREHOLDERS' FUNDS |  |  | 2,075,124 |  | 1,431,230

Page 1
Page 2
S.J. & C.A. Fisher Properties Ltd.
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Mrs Christine Fisher Director | Mr John Sidney Fisher Director
20/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
S.J. & C.A. Fisher Properties Ltd.
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
S.J. & C.A. Fisher Properties Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 05297724 . The registered office is Unit 5, Avenue Business Park , Brockley Road, Elsworth, Cambridge, CB23 4EY.
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. Turnover includes revenue from property rental. Rental income is recognised over the period to which the rental relates.
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 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
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Page 4
S.J. & C.A. Fisher Properties Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 2,305,000
Additions | 219,055
Revaluation | 775,945
As at 30 November 2025 | 3,300,000
Net Book Value
As at 30 November 2025 | 3,300,000
As at 1 December 2024 | 2,305,000

Cost or valuation as at 30 November 2025 represented by:

| Investment Properties
--- | ---
| £
At cost | 1,374,439
At valuation | 1,925,561
| 3,300,000

The investment properties have been measured at fair value which is the open market value of the properties. The valuations are the Directors' valuations based on market data.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,692 |  | 2,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 32,617 |  | 30,694
Other creditors | 447,726 |  | 433,068
Taxation and social security | 19,391 |  | 21,311
| 499,734 |  | 485,073

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 330,419 |  | 256,035

Of the creditors falling due after more than one year the following amounts are due after more than five years.
Page 4
Page 5
S.J. & C.A. Fisher Properties Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 178,236 |  | 286,729

8. Secured Creditors
Of the creditors the following amounts are secured against the Company's investment properties.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 363,035 |  | 286,729

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 December 2024 | 931,460
Transfer to profit and loss | 581,959
As at 30 November 2025 | 1,513,419

11. Related Party Transactions
Included within other creditors due within one year at 30 November 2025 is £432,413 (2024: £419,308) an interest free loan provided by Mrs C Fisher and Mr J S Fisher as directors to the company.
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