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 04711374 Mr John Mcgoldrick Mrs Claire Mcgoldrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04711374 2025-03-31 04711374 2026-03-31 04711374 2025-04-01 2026-03-31 04711374 frs-core:CurrentFinancialInstruments 2026-03-31 04711374 frs-core:Non-currentFinancialInstruments 2026-03-31 04711374 frs-core:FurnitureFittings 2026-03-31 04711374 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04711374 frs-core:FurnitureFittings 2025-03-31 04711374 frs-core:NetGoodwill 2026-03-31 04711374 frs-core:NetGoodwill 2025-04-01 2026-03-31 04711374 frs-core:NetGoodwill 2025-03-31 04711374 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04711374 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04711374 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04711374 frs-core:RevaluationReserve 2025-03-31 04711374 frs-core:RevaluationReserve 2026-03-31 04711374 frs-core:ShareCapital 2026-03-31 04711374 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04711374 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04711374 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04711374 frs-bus:SmallEntities 2025-04-01 2026-03-31 04711374 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04711374 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04711374 frs-bus:Director1 2025-04-01 2026-03-31 04711374 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04711374 frs-countries:EnglandWales 2025-04-01 2026-03-31 04711374 2024-03-31 04711374 2025-03-31 04711374 2024-04-01 2025-03-31 04711374 frs-core:CurrentFinancialInstruments 2025-03-31 04711374 frs-core:Non-currentFinancialInstruments 2025-03-31 04711374 frs-core:RevaluationReserve 2025-03-31 04711374 frs-core:ShareCapital 2025-03-31 04711374 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04711374
Gabriel Oak Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Knight Bennett & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04711374
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 352,965 353,706
352,965 353,706
Creditors: Amounts Falling Due Within One Year 7 (131,145 ) (127,084 )
NET CURRENT ASSETS (LIABILITIES) (131,145 ) (127,084 )
TOTAL ASSETS LESS CURRENT LIABILITIES 221,820 226,622
Creditors: Amounts Falling Due After More Than One Year 8 (57,618 ) (67,445 )
NET ASSETS 164,202 159,177
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 157,950 157,950
Profit and Loss Account 6,152 1,127
SHAREHOLDERS' FUNDS 164,202 159,177
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 John Mcgoldrick
Director
09/07/2026
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
Gabriel Oak Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04711374 . The registered office is 1 Parsons Croft, Hildersley, Ross-on-Wye, Herefordshire, HR9 5BN.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Freehold 0
Fixtures & Fittings 20% reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 25,000
As at 31 March 2026 25,000
Amortisation
As at 1 April 2025 25,000
As at 31 March 2026 25,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 350,000 32,440 382,440
As at 31 March 2026 350,000 32,440 382,440
Depreciation
As at 1 April 2025 - 28,734 28,734
Provided during the period - 741 741
As at 31 March 2026 - 29,475 29,475
Net Book Value
As at 31 March 2026 350,000 2,965 352,965
As at 1 April 2025 350,000 3,706 353,706
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6. Debtors
2026 2025
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1
Bank loans and overdrafts 22,502 22,635
Corporation tax 5,275 4,050
VAT 240 240
Accruals and deferred income 370 1,200
Director's loan account 102,758 98,958
131,145 127,084
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 57,618 67,445
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation Reserve
£
As at 1 April 2025 157,950
As at 31 March 2026 157,950
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