Acorah Software Products - Accounts Production 19.2.350 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12962998 Mr Patrick Flynn Mrs Maria Flynn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12962998 2024-10-31 12962998 2025-10-31 12962998 2024-11-01 2025-10-31 12962998 frs-core:CurrentFinancialInstruments 2025-10-31 12962998 frs-core:Non-currentFinancialInstruments 2025-10-31 12962998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 12962998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 12962998 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 12962998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 12962998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12962998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 12962998 frs-core:PlantMachinery 2025-10-31 12962998 frs-core:PlantMachinery 2024-11-01 2025-10-31 12962998 frs-core:PlantMachinery 2024-10-31 12962998 frs-core:ShareCapital 2025-10-31 12962998 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12962998 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12962998 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12962998 frs-bus:SmallEntities 2024-11-01 2025-10-31 12962998 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12962998 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12962998 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 12962998 frs-bus:OrdinaryShareClass1 2025-10-31 12962998 frs-bus:OrdinaryShareClass2 2024-11-01 2025-10-31 12962998 frs-bus:OrdinaryShareClass2 2025-10-31 12962998 frs-core:UnlistedNon-exchangeTraded 2025-10-31 12962998 frs-core:UnlistedNon-exchangeTraded 2024-10-31 12962998 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 12962998 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 12962998 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 12962998 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 12962998 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 12962998 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 12962998 frs-bus:Director1 2024-11-01 2025-10-31 12962998 frs-bus:Director2 2024-11-01 2025-10-31 12962998 frs-countries:EnglandWales 2024-11-01 2025-10-31 12962998 2023-10-31 12962998 2024-10-31 12962998 2023-11-01 2024-10-31 12962998 frs-core:CurrentFinancialInstruments 2024-10-31 12962998 frs-core:Non-currentFinancialInstruments 2024-10-31 12962998 frs-core:ShareCapital 2024-10-31 12962998 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12962998 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 12962998 frs-bus:OrdinaryShareClass2 2023-11-01 2024-10-31
Registered number: 12962998
Chapel Properties (Lancashire) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
DEB Chartered Accountants
Chapel Properties (Lancashire) Limited
Contents
Contents

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

Page 1
Chapel Properties (Lancashire) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12962998

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 546,933 |  | 575,070
Investments | 5 |  | 37,600 |  | 37,600
|  |  | 584,533 |  | 612,670
CURRENT ASSETS
Debtors | 6 | 34 |  | 2,160 |
Cash at bank and in hand |  | 1,430 |  | 960 |
|  | 1,464 |  | 3,120 |
Creditors: Amounts Falling Due Within One Year | 7 | (354,207 ) |  | (320,597 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (352,743 ) |  | (317,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 231,790 |  | 295,193
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (307,495 ) |  | (307,500 )
NET LIABILITIES |  |  | (75,705 ) |  | (12,307 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | (75,905 ) |  | (12,507 )
SHAREHOLDERS' FUNDS |  |  | (75,705) |  | (12,307)

Page 1
Page 2
Chapel Properties (Lancashire) Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr Patrick Flynn Director
17/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Chapel Properties (Lancashire) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Chapel Properties (Lancashire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12962998 . The registered office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
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
The future of the company is dependant on the continued support from the directors in the form of a directors loan. The directors have agreed not to request repayment of the loan until the company has sufficent available funds for this purpose.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Freehold Property | straight line over 50 years
Investment Properties | Leasehold Investment properties - not depreciated
Equipment, Fixture & Fittings | 25% 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 profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Chapel Properties (Lancashire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold Property | Investment Properties | Equipment, Fixture & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | - | 572,216 | 5,301 | 577,517
Disposals | - | (104,773 ) | - | (104,773 )
Transfers | 78,929 | - | - | 78,929
As at 31 October 2025 | 78,929 | 467,443 | 5,301 | 551,673
Depreciation
As at 1 November 2024 | - | - | 2,447 | 2,447
Provided during the period | - | - | 714 | 714
Other | 1,579 | - | - | 1,579
As at 31 October 2025 | 1,579 | - | 3,161 | 4,740
Net Book Value
As at 31 October 2025 | 77,350 | 467,443 | 2,140 | 546,933
As at 1 November 2024 | - | 572,216 | 2,854 | 575,070

In the opinion of the directors, the market values of the Investment Properties were not materailly different to the original costs at the yearend. Accordingly, they are recorded at actual costs.
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 37,600
Additions | 42,000
Disposals | (42,000 )
As at 31 October 2025 | 37,600
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 37,600
As at 1 November 2024 | 37,600

Loss arising from crypto investment fraud
During the year, the company suffered a loss of £42,000 in connection with a fraudulent cryptocurrency investment. The company had acquired cryptocurrency through a recognised cryptocurrency exchange before the assets were transferred to a third party as part of a fraud. The matter was reported to the company's bank, but recovery of the assets is not considered probable. Accordingly, the loss has been recognised in full in the financial statements.
Page 4
Page 5
Chapel Properties (Lancashire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 19 |  | 17
Corporation tax recoverable | 15 |  | 2,143
| 34 |  | 2,160

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 15,659 |  | 1,500
Directors' loan accounts | 338,548 |  | 319,097
| 354,207 |  | 320,597

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgage | 307,495 |  | 307,500

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 307,495 |  | 307,500

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100
100 Ordinary A shares of £ 1.000 each | 100 |  | 100
| 200 |  | 200

11. Related Party Transactions
The company is controlled by Mr P Flynn and Mrs M Flynn directors & shareholders of the company.
The balance on the directors' loan account of Mr & Mrs Flynn at 31st October 2025 was £338,548 due from the company (2024 - £319,097 ).
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