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 07800046 M C Blundell M A Blundell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07800046 2025-03-31 07800046 2026-03-31 07800046 2025-04-01 2026-03-31 07800046 frs-core:CurrentFinancialInstruments 2026-03-31 07800046 frs-core:ComputerEquipment 2026-03-31 07800046 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07800046 frs-core:ComputerEquipment 2025-03-31 07800046 frs-core:FurnitureFittings 2026-03-31 07800046 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07800046 frs-core:FurnitureFittings 2025-03-31 07800046 frs-core:RevaluationReserve 2025-04-01 2026-03-31 07800046 frs-core:RevaluationReserve 2025-03-31 07800046 frs-core:RevaluationReserve 2026-03-31 07800046 frs-core:ShareCapital 2026-03-31 07800046 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 07800046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 07800046 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07800046 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07800046 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07800046 frs-bus:SmallEntities 2025-04-01 2026-03-31 07800046 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07800046 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07800046 frs-bus:Director1 2025-04-01 2026-03-31 07800046 frs-bus:Director2 2025-04-01 2026-03-31 07800046 frs-countries:EnglandWales 2025-04-01 2026-03-31 07800046 2024-03-31 07800046 2025-03-31 07800046 2024-04-01 2025-03-31 07800046 frs-core:CurrentFinancialInstruments 2025-03-31 07800046 frs-core:RevaluationReserve 2025-03-31 07800046 frs-core:ShareCapital 2025-03-31 07800046 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07800046
Blackamoor Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Just Dan Accounting Limited t/a JDA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07800046
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,493 3,031
Investment Properties 5 1,955,000 2,008,861
1,957,493 2,011,892
CURRENT ASSETS
Debtors 6 2,279 3,307
Cash at bank and in hand 9,150 23,788
11,429 27,095
Creditors: Amounts Falling Due Within One Year 7 (1,093,331 ) (1,129,200 )
NET CURRENT ASSETS (LIABILITIES) (1,081,902 ) (1,102,105 )
TOTAL ASSETS LESS CURRENT LIABILITIES 875,591 909,787
PROVISIONS FOR LIABILITIES
Deferred Taxation (92,861 ) (97,000 )
NET ASSETS 782,730 812,787
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 682,039 742,732
Profit and Loss Account 100,689 70,053
SHAREHOLDERS' FUNDS 782,730 812,787
Page 1
Page 2
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.
On behalf of the board
M C Blundell
Director
15/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blackamoor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07800046 . The registered office is 191 Twentywell Lane, Sheffield, South Yorkshire, S17 4QB.
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
Revenue is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Rental income includes revenue earned from the letting of investment properties.
Rental income
Revenue represents rental income receivable from investment properties during the year, exclusive of value added tax.
Rental income is recognised on a straight-line basis over the term of the lease and is recognised when the Company's right to receive payment is established.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets 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:
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.4. 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.
Depreciation is provided only on those investment properties which are leasehold and where unexpired lease
term is less than 20 years.
2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account within overheads.
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.
...CONTINUED
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Page 4
2.6. Taxation - continued
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 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2025 24,054 7,141 31,195
Additions 639 312 951
As at 31 March 2026 24,693 7,453 32,146
Depreciation
As at 1 April 2025 21,734 6,430 28,164
Provided during the period 1,173 316 1,489
As at 31 March 2026 22,907 6,746 29,653
Net Book Value
As at 31 March 2026 1,786 707 2,493
As at 1 April 2025 2,320 711 3,031
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 2,008,861
Additions 6,832
Revaluations (60,693)
As at 31 March 2026 1,955,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 1,340,333 1,333,501
The investment properties have been included at the directors valuation which is based on the market value
of the properties.
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 2,279 3,307
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 7,498 18,000
Accruals and deferred income 1,566 2,746
Directors' loan accounts 1,084,267 1,108,454
1,093,331 1,129,200
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 742,732 70,053
Profit for year - 31,636
Deficit on revaluation (60,693) -
Other comprehensive income for the year (60,693 ) -
Total comprehensive income for the year (60,693) 31,636
Dividends paid - (1,000)
As at 31 March 2026 682,039 100,689
Page 5