Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04562405 Mrs Rifke Grunberger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04562405 2024-10-31 04562405 2025-10-31 04562405 2024-11-01 2025-10-31 04562405 frs-core:CurrentFinancialInstruments 2025-10-31 04562405 frs-core:Non-currentFinancialInstruments 2025-10-31 04562405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 04562405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 04562405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 04562405 frs-core:RevaluationReserve 2024-10-31 04562405 frs-core:RevaluationReserve 2025-10-31 04562405 frs-core:ShareCapital 2025-10-31 04562405 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 04562405 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 04562405 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04562405 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04562405 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04562405 frs-bus:SmallEntities 2024-11-01 2025-10-31 04562405 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04562405 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04562405 frs-bus:Director1 2024-11-01 2025-10-31 04562405 frs-countries:EnglandWales 2024-11-01 2025-10-31 04562405 2023-10-31 04562405 2024-10-31 04562405 2023-11-01 2024-10-31 04562405 frs-core:CurrentFinancialInstruments 2024-10-31 04562405 frs-core:Non-currentFinancialInstruments 2024-10-31 04562405 frs-core:RevaluationReserve 2024-10-31 04562405 frs-core:ShareCapital 2024-10-31 04562405 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04562405
PEARLHILL ESTATES LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04562405
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,320,000 2,320,000
2,320,000 2,320,000
CURRENT ASSETS
Debtors 5 488,278 451,684
Cash at bank and in hand 29,913 95,523
518,191 547,207
Creditors: Amounts Falling Due Within One Year 6 (10,345 ) (28,171 )
NET CURRENT ASSETS (LIABILITIES) 507,846 519,036
TOTAL ASSETS LESS CURRENT LIABILITIES 2,827,846 2,839,036
Creditors: Amounts Falling Due After More Than One Year 7 (1,333,735 ) (1,348,184 )
NET ASSETS 1,494,111 1,490,852
CAPITAL AND RESERVES
Called up share capital 8 1 1
Revaluation reserve 9 1,558,975 1,558,975
Profit and Loss Account (64,865 ) (68,124 )
SHAREHOLDERS' FUNDS 1,494,111 1,490,852
Page 1
Page 2
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
Mrs Rifke Grunberger
Director
16th July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PEARLHILL ESTATES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04562405 . The registered office is 8 Denver Road, Stamford Hill, London, N16 5JH.
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 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold NIL
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:2 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 November 2024 2,320,000
As at 31 October 2025 2,320,000
Net Book Value
As at 31 October 2025 2,320,000
As at 1 November 2024 2,320,000
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 488,278 451,684
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 27,841
Other creditors 9,995 -
Accruals and deferred income 350 330
10,345 28,171
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,333,735 1,348,184
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 1,558,975 (68,124 )
Profit for the year and total comprehensive income - 3,259
As at 31 October 2025 1,558,975 (64,865 )
Page 4