Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 May 2024 false 1 August 2024 29 July 2025 29 July 2025 10039126 Mr Robert Lewis Mr David Steadman Mr Lawrence Grove Mr Robert Mulligan Mr James Fallon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10039126 2024-07-31 10039126 2025-07-29 10039126 2024-08-01 2025-07-29 10039126 frs-core:CurrentFinancialInstruments 2025-07-29 10039126 frs-core:Non-currentFinancialInstruments 2025-07-29 10039126 frs-core:OtherReservesSubtotal 2025-07-29 10039126 frs-core:ShareCapital 2025-07-29 10039126 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-29 10039126 frs-core:RetainedEarningsAccumulatedLosses 2025-07-29 10039126 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-29 10039126 frs-bus:FilletedAccounts 2024-08-01 2025-07-29 10039126 frs-bus:SmallEntities 2024-08-01 2025-07-29 10039126 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-29 10039126 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-29 10039126 frs-bus:Director1 2024-08-01 2025-07-29 10039126 frs-bus:Director2 2024-08-01 2025-07-29 10039126 frs-bus:Director3 2024-08-01 2025-07-29 10039126 frs-bus:Director4 2024-08-01 2025-07-29 10039126 frs-bus:CompanySecretary1 2024-08-01 2025-07-29 10039126 frs-countries:EnglandWales 2024-08-01 2025-07-29 10039126 2024-04-30 10039126 2024-07-31 10039126 2024-05-01 2024-07-31 10039126 frs-core:CurrentFinancialInstruments 2024-07-31 10039126 frs-core:Non-currentFinancialInstruments 2024-07-31 10039126 frs-core:OtherReservesSubtotal 2024-04-30 10039126 frs-core:OtherReservesSubtotal 2024-07-31 10039126 frs-core:ShareCapital 2024-04-30 10039126 frs-core:ShareCapital 2024-07-31 10039126 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2024-07-31 10039126 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-30 10039126 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10039126
Farleigh Rengen (Four) Limited
Unaudited Financial Statements
For The Year Ended 29 July 2025
Main Office
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 10039126
29 July 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 7,505,037 6,885,427
7,505,037 6,885,427
CURRENT ASSETS
Debtors 5 784,887 1,503,446
Cash at bank and in hand 324 518
785,211 1,503,964
Creditors: Amounts Falling Due Within One Year 6 (1,944,193 ) (2,032,287 )
NET CURRENT ASSETS (LIABILITIES) (1,158,982 ) (528,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,346,055 6,357,104
Creditors: Amounts Falling Due After More Than One Year 7 (4,433,464 ) (4,482,698 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (554,331 ) (504,343 )
NET ASSETS 1,358,260 1,370,063
CAPITAL AND RESERVES
Called up share capital 9 100 100
Other reserves 164,892 151,139
Profit and Loss Account 1,193,268 1,218,824
SHAREHOLDERS' FUNDS 1,358,260 1,370,063
Page 1
Page 2
For the year ending 29 July 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 Robert Lewis
Director
30/07/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Other reserves Profit and Loss Account Total
£ £ £ £
As at 1 May 2024 100 151,139 1,239,573 1,390,812
Loss for the period and total comprehensive income - - (20,749 ) (20,749)
Movements in other reserves - - - -
As at 31 July 2024 and 1 August 2024 100 151,139 1,218,824 1,370,063
Loss for the year and total comprehensive income - - (25,556 ) (25,556)
Movements in other reserves - 13,753 - 13,753
As at 29 July 2025 100 164,892 1,193,268 1,358,260
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Farleigh Rengen (Four) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10039126 . The registered office is 4 Argyle Street, Bath, England, BA2 4BA.
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.
2.3. 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.
2.4. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 4
Page 5
4. Investment Property
29 July 2025
£
Fair Value
As at 1 August 2024 6,885,427
Additions 619,610
As at 29 July 2025 7,505,037
The property was valued on an open market basis at the year-end by the directors of the company, based on information afforded by recent professional valuation of similar properties. The fair value at 31 July 2025 is represented by a valuation in 2021 of £2,223,221 and Costs of £5,281,817
The cost of the property of £5,281,817 (2024: £4,662,206) includes capitalised finance charges of £ 1,339,686 (2024 : £1,164,165)
5. Debtors
29 July 2025 31 July 2024
£ £
Due within one year
Prepayments and accrued income 5,290 2,698
VAT - 38,087
Amounts owed by group undertakings 781,616 781,616
Amounts owed by other participating interests (2,019) 681,045
784,887 1,503,446
6. Creditors: Amounts Falling Due Within One Year
29 July 2025 31 July 2024
£ £
Trade creditors - 776,659
Bank loans and overdrafts 1,260,499 890,926
Other creditors 677,904 360,952
Accruals and deferred income 5,790 3,750
1,944,193 2,032,287
7. Creditors: Amounts Falling Due After More Than One Year
29 July 2025 31 July 2024
£ £
Bank loans 4,309,687 4,345,168
Amounts owed to other participating interests 123,777 137,530
4,433,464 4,482,698
Page 5
Page 6
8. Secured Creditors
The following secured debts are included within creditors:
The loans are secured by fixed charges over the development property of the company and floating charges against the company's assets.
29 July 2025 31 July 2024
£ £
Bank loans and overdrafts 5,570,186 5,236,094
9. Share Capital
29 July 2025 31 July 2024
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Retained earnings include both realised and unrealised profits
11. Related Party Disclosures
At the year end the company was owed from £2,018  (2024 : £681,045 was owed to ) from a company holding a participating interest . The loan was repayable on demand and no interet was charges during the year.
The amount due to a participating interest due after one year include £172,518 redeemable shares of 31 each recorded at a discounted value of £123,777 (2024 : £137,530) with the balancing figure of £164,892 (2024 : £151,139) representing a capital contribution within "Other Reserve" less imputed interest charges at to the date of £132,524 (2024: £118,771).
The redeemable shares are accounted for on an amortised cost basis because they represent debt on which neither interest nor dividends are payable, the imputed interest is capitailsed within the cost of the investment property. The Capital contribution will unwind on the sale of the investment property by means of a transfer of the capital contribution to the Profit and Loss account.
Page 6