Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 12313366 Mr David James Mrs Sarah James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12313366 2024-11-30 12313366 2025-11-30 12313366 2024-12-01 2025-11-30 12313366 frs-core:CurrentFinancialInstruments 2025-11-30 12313366 frs-core:ShareCapital 2025-11-30 12313366 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 12313366 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12313366 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 12313366 frs-bus:SmallEntities 2024-12-01 2025-11-30 12313366 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 12313366 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12313366 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 12313366 frs-bus:OrdinaryShareClass1 2025-11-30 12313366 frs-bus:Director1 2024-12-01 2025-11-30 12313366 frs-bus:Director2 2024-12-01 2025-11-30 12313366 frs-countries:EnglandWales 2024-12-01 2025-11-30 12313366 2023-11-30 12313366 2024-11-30 12313366 2023-12-01 2024-11-30 12313366 frs-core:CurrentFinancialInstruments 2024-11-30 12313366 frs-core:ShareCapital 2024-11-30 12313366 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 12313366 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 12313366
Blackthorn Land Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Oxwich Accountancy Limited
ICAEW member firm number C006246679
Blackthorn Land Limited
Contents
Contents

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

Page 1
Blackthorn Land Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12313366

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 2,288 |  | 2,288 |
Cash at bank and in hand |  | 795 |  | 406 |
|  | 3,083 |  | 2,694 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,269 ) |  | (951 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,814 |  | 1,743
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,814 |  | 1,743
NET ASSETS |  |  | 1,814 |  | 1,743
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,714 |  | 1,643
SHAREHOLDERS' FUNDS |  |  | 1,814 |  | 1,743

For the year ending 30 November 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 David James Director | Mrs Sarah James Director
13/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Blackthorn Land Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Blackthorn Land Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12313366 . The registered office is 7 Church Walk, Bletchingley, Redhill, Surrey, RH1 4PD.
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 represents the fair value of consideration received or receivable from the provision of consultancy services, net of value added tax and trade discounts.
Revenue from annual services is recognised on a straight-line basis over the period to which it relates, reflecting the pattern of delivery of services under the related contract. Where payments are invoiced or received at the end of the period to which they relate, the earned element is accrued and presented within accrued income on the balance sheet. Where a service period straddles the balance sheet date, turnover is apportioned accordingly.
2.3. 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: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,288 |  | 2,288

Page 2
Page 3
Blackthorn Land Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 340 |  | 52
Corporation tax | 405 |  | 409
Accruals and deferred income | 324 |  | 290
Directors' loan accounts | 200 |  | 200
| 1,269 |  | 951

6. Share Capital

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

7. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mrs Sarah James | 1,643 | 1,908

8. Related Party Transactions
Included within creditors is an amount of £200 owed to a Company Director (prior year £200). This loan non interest bearing and repayable on demand.
Page 3