Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13426693 Mr Ben Edgley Miss Justine Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13426693 2024-10-31 13426693 2025-10-31 13426693 2024-11-01 2025-10-31 13426693 frs-core:CurrentFinancialInstruments 2025-10-31 13426693 frs-core:Non-currentFinancialInstruments 2025-10-31 13426693 frs-core:PlantMachinery 2025-10-31 13426693 frs-core:PlantMachinery 2024-11-01 2025-10-31 13426693 frs-core:PlantMachinery 2024-10-31 13426693 frs-core:RevaluationReserve 2024-10-31 13426693 frs-core:RevaluationReserve 2025-10-31 13426693 frs-core:ShareCapital 2025-10-31 13426693 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13426693 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13426693 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13426693 frs-bus:SmallEntities 2024-11-01 2025-10-31 13426693 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13426693 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13426693 frs-bus:Director1 2024-11-01 2025-10-31 13426693 frs-bus:Director2 2024-11-01 2025-10-31 13426693 frs-countries:EnglandWales 2024-11-01 2025-10-31 13426693 2023-10-31 13426693 2024-10-31 13426693 2023-11-01 2024-10-31 13426693 frs-core:CurrentFinancialInstruments 2024-10-31 13426693 frs-core:Non-currentFinancialInstruments 2024-10-31 13426693 frs-core:RevaluationReserve 2024-10-31 13426693 frs-core:ShareCapital 2024-10-31 13426693 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13426693
Ces Residential Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Ces Residential Properties Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ces Residential Properties Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 13426693

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 944 |  | 910
Investment Properties | 5 |  | 528,707 |  | 357,000
|  |  | 529,651 |  | 357,910
CURRENT ASSETS
Debtors | 6 | 9,014 |  | 1,144 |
Cash at bank and in hand |  | 5,627 |  | 13,075 |
|  | 14,641 |  | 14,219 |
Creditors: Amounts Falling Due Within One Year | 7 | (74,412 ) |  | (2,725 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (59,771 ) |  | 11,494
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 469,880 |  | 369,404
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (107,989 ) |  | (1,897 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,498 ) |  | (11,565 )
NET ASSETS |  |  | 351,393 |  | 355,942
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 55,344 |  | 55,344
Income Statement |  |  | 295,949 |  | 300,498
SHAREHOLDERS' FUNDS |  |  | 351,393 |  | 355,942

Page 1
Page 2
Ces Residential Properties Ltd
Statement of Financial Position (continued)
As At 31 October 2025
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

Miss Justine Clarke Director
16 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ces Residential Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Ces Residential Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13426693 . The registered office is The Octagon, Wells Road , Ilkley, West Yorkshire, LS29 9JB.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue
2.3. Turnover
Rental income from investment properties is recognised in the Statement of Income and Retained Earnings on a
straight line basis over the term of the rental agreement.
2.4. 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:

Plant & Machinery | 20% on Reducing balance

2.5. 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.
2.6. 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.
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.
Page 3
Page 4
Ces Residential Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 1,221
Additions | 259
As at 31 October 2025 | 1,480
Depreciation
As at 1 November 2024 | 311
Provided during the period | 225
As at 31 October 2025 | 536
Net Book Value
As at 31 October 2025 | 944
As at 1 November 2024 | 910

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 357,000
Additions | 171,707
As at 31 October 2025 | 528,707

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 550
Other debtors | 9,014 |  | 594
| 9,014 |  | 1,144

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,162 |  | -
Amounts owed to group undertakings | 69,700 |  | -
Other creditors | 1,550 |  | 725
Taxation and social security | - |  | 2,000
| 74,412 |  | 2,725

Page 4
Page 5
Ces Residential Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 106,092 |  | -
Other creditors | 1,897 |  | 1,897
| 107,989 |  | 1,897

9. Share Capital

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

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 November 2024 | 55,344
As at 31 October 2025 | 55,344

11. Related Party Transactions
Creditors include the following amounts owed to associated undertakings:
Civil Safety Drainage Limited £69,700 (2024: £Nil)
Page 5