Acorah Software Products - Accounts Production 19.3.550 false true true 30 November 2024 1 December 2023 false 1 December 2024 31 December 2025 31 December 2025 12309763 Mr Paul Birks Mrs Stephanie Birks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12309763 2024-11-30 12309763 2025-12-31 12309763 2024-12-01 2025-12-31 12309763 frs-core:CurrentFinancialInstruments 2025-12-31 12309763 frs-core:Non-currentFinancialInstruments 2025-12-31 12309763 frs-core:PlantMachinery 2025-12-31 12309763 frs-core:PlantMachinery 2024-12-01 2025-12-31 12309763 frs-core:PlantMachinery 2024-11-30 12309763 frs-core:ShareCapital 2025-12-31 12309763 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12309763 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-12-31 12309763 frs-bus:FilletedAccounts 2024-12-01 2025-12-31 12309763 frs-bus:SmallEntities 2024-12-01 2025-12-31 12309763 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-12-31 12309763 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-12-31 12309763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-01 2025-12-31 12309763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 12309763 frs-bus:Director1 2024-12-01 2025-12-31 12309763 frs-bus:Director2 2024-12-01 2025-12-31 12309763 frs-countries:EnglandWales 2024-12-01 2025-12-31 12309763 2023-11-30 12309763 2024-11-30 12309763 2023-12-01 2024-11-30 12309763 frs-core:CurrentFinancialInstruments 2024-11-30 12309763 frs-core:Non-currentFinancialInstruments 2024-11-30 12309763 frs-core:ShareCapital 2024-11-30 12309763 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 12309763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30
Registered number: 12309763
Solstice Property Investment Limited
Unaudited Financial Statements
For the Period 1 December 2024 to 31 December 2025
Solstice Property Investment Limited
Contents
Contents

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

Page 1
Solstice Property Investment Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12309763

| 31 December 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,972 |  | -
Investment Properties | 5 |  | 2,077,313 |  | 848,707
|  |  | 2,093,285 |  | 848,707
CURRENT ASSETS
Stocks | 6 | 90,690 |  | - |
Debtors | 7 | 8,268 |  | 86,300 |
Cash at bank and in hand |  | 14,115 |  | 685 |
|  | 113,073 |  | 86,985 |
Creditors: Amounts Falling Due Within One Year | 8 | (38,052 ) |  | (11,445 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75,021 |  | 75,540
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,168,306 |  | 924,247
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,196,917 ) |  | (942,321 )
NET LIABILITIES |  |  | (28,611 ) |  | (18,074 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Fair value reserve | 11 |  | (6,207 ) |  | -
Profit and Loss Account |  |  | (22,504 ) |  | (18,174 )
SHAREHOLDERS' FUNDS |  |  | (28,611) |  | (18,074)

Page 1
Page 2
Solstice Property Investment Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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

Mr Paul Birks Director
20 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Solstice Property Investment Limited
Notes to the Financial Statements
For the Period 1 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Solstice Property Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12309763 . The registered office is Henge Barn Pury Hill Business Park, Alderton Road, Towcester, Northants, NN12 7LS.
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 company has negative reserves at the end of the reporting period and is reliant upon the continued support of the Directors.
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:

Plant & Machinery | 25% on cost

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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 2)
1 2
Page 3
Page 4
Solstice Property Investment Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 December 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 16,532
Additions | 21,297
As at 31 December 2025 | 37,829
Depreciation
As at 1 December 2024 | 16,532
Provided during the period | 5,325
As at 31 December 2025 | 21,857
Net Book Value
As at 31 December 2025 | 15,972
As at 1 December 2024 | -

5. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 848,707
Additions | 1,234,813
Revaluations | (6,207)
As at 31 December 2025 | 2,077,313

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Cost | 2,083,520 |  | 848,707

Property valuations are saught by the Directors from a combination of professional valuations and local market research.
6. Stocks

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 90,690 |  | -

7. Debtors

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,268 |  | 86,300

Page 4
Page 5
Solstice Property Investment Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 37,438 |  | 11,445
Taxation and social security | 614 |  | -
| 38,052 |  | 11,445

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

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Shareholder loans | 1,997,377 |  | 862,108
Other creditors | 199,540 |  | 80,213
| 2,196,917 |  | 942,321

10. Share Capital

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Reserves

| Fair Value Reserve
--- | ---
| £
Transfer to profit and loss | (6,207 )
As at 31 December 2025 | (6,207 )

12. Related Party Transactions
Included within creditors amounts falling due after more than one year, are loans from the company's majority shareholder and spouse.
On 31 December 2025 the balance outstanding on an interest-free loan was £525,917, and the balance outstanding on a loan subject to interest at a rate of 3.5% was £1,471,460.
These loans are unsecured and repayable upon demand.
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